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AMERICAN LEGION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 31-4370355)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-07
IRS object ID
202012819349300541
Schema version
2019v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-10-07T10:37:14-04:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311325645PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1C AND J TAX SERVICEBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1803 BURR OAK BLVDAddressLine1Txt
CityNELSONVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45764ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314370355EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 0021BusinessNameLine1Txt
Business Name Line2KT CROSSEN POSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7405924027PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 WEST UNION STREETAddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES MITCHELLPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2020-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN M BISHOPPreparerPersonNm
PTINP00619085PTIN
Phone7407532903PhoneNum
Preparation2020-05-08PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address68.170.201.210IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id3111322020129j019933FederalOriginalSubmissionId
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE1262B2EEEDD007253FC584F0A489C7FCB23D041AtSubmissionCreationDeviceId
At Submission Filing Device Id1D86BF574D9955497C8103058133AA5B8CC49604AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK MITCHELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 W UNION STAddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$695,643GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateOHLegalDomicileStateCd
Activity Or Missionallows entity to provide servicActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$119,136TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$119,136CYInvestmentIncomeAmt
PY Other Revenue$177,817PYOtherRevenueAmt
CY Other Revenue$168,404CYOtherRevenueAmt
PY Total Revenue$177,817PYTotalRevenueAmt
CY Total Revenue$287,540CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$63,461PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$65,433CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$118,065PYOtherExpensesAmt
CY Other Expenses$122,209CYOtherExpensesAmt
PY Total Expenses$181,526PYTotalExpensesAmt
CY Total Expenses$187,642CYTotalExpensesAmt
PY Revenues Less Expenses-$3,709PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$99,898CYRevenuesLessExpensesAmt
Total Assets BOY$88,590TotalAssetsBOYAmt
Total Assets EOY$188,488TotalAssetsEOYAmt
Total Liabilities BOY$3,865TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,865TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$84,725NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$184,623NetAssetsOrFundBalancesEOYAmt
MissionA VETERANS ORGANIZATION THAT PROVIDES BENEFITS TO ITS MEMBERS AND PROVIDE FINANCIAL AND SOCIAL SUPPORT TO AREA YOUTH AND NON PROFIT ORGANIZATIONSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$46,340ExpenseAmt
DescCOST OF GOODS SOLD TO ALLOW SALE OF INVENTORY TO PAY LODGEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$65,433ExpenseAmt
DescWAGES PAID TO EMPLOYEESDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$69,366ExpenseAmt
DescOPERATING EXPENSES THAT ARE ESSENTIAL FOR OPERATION OF THE CLUBDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$181,139TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee14EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKEITH HALLPersonNm
Phone7405924027PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 W UNION STAddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LARRY KLINGLES
TRUSTEE50Yes (X)$0$0$0
RANDY GRAY
COMMANDER200$0$0$0Yes (X)
JOHN MATHENY
TRUSTEE50Yes (X)$0$0$0
JIM KOSTAS
TRUSTEE50Yes (X)$0$0$0
KEITH HALL
ADJUTANAT100$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$119,136OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$119,136OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,136TotalRevenueColumnAmt
Unrelated Business Revenue$119,136UnrelatedBusinessRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$464,077GamingGrossIncomeAmt
Gaming Direct Expenses$361,763GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$102,314TotalRevenueColumnAmt
Related Or Exempt Func Income$102,314RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$112,430GrossSalesOfInventoryAmt
Cost Of Goods Sold$46,340CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,090TotalRevenueColumnAmt
Related Or Exempt Func Income$74,894RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$287,540TotalRevenueColumnAmt
Related Or Exempt Func Income$177,208RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$119,136UnrelatedBusinessRevenueAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$65,433TotalAmt
Program Services$65,433ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$34,467TotalAmt
Program Services$34,467ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$11,864TotalAmt
Program Services$11,864ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BWC$1,177$1,177
OPERATING EXP$69,366$69,366
PAYROLL EXPENSE$5,014$5,014
ODJFS$321$321

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$187,642TotalAmt
Program Services$187,642ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,679BOYAmt
EOY$110,577EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,400BOYAmt
EOY$2,400EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$582,005LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$506,494LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$75,511BOYAmt
EOY$75,511EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$88,590BOYAmt
EOY$188,488EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,189BOYAmt
EOY$2,189EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,676BOYAmt
EOY$1,676EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,865BOYAmt
EOY$3,865EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$84,725BOYAmt
EOY$184,623EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$84,725BOYAmt
EOY$184,623EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$88,590BOYAmt
EOY$188,488EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$99,898ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs$464,077GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$361,762CashPrizesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Total Gaming$464,077GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$361,762CashPrizesTotalGamingAmt
Direct Expense Summary Gaming$361,762DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$102,315NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedOHStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Gaming Own Facility1.00000GamingOwnFacilityPct
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Gaming Manager PersonRANDY GRAYGamingManagerPersonNm
Gaming Manager Services ProvCOMMANDERGamingManagerServicesProvTxt
Gaming Manager Is Director OfcrYes (X)GamingManagerIsDirectorOfcrInd
Charitable Distribution RqrYes (true)CharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceTHE THREE LARGEST EXPENSES FOR CARRYING OUT CLUB OBJECTIVESFormAndLineReferenceDesc
ExplanationARE COGS PAYROLL AND OPERATING EXPENSESExplanationTxt