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AMERICAN LEGION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 31-4370355)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-13
IRS object ID
201913179349303881
Schema version
2018v3.0
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)
Return2019-11-13T10:57:28-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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
Signature2019-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN M BISHOPPreparerPersonNm
PTINP00061908PTIN
Phone7407532903PhoneNum
Preparation2019-11-12PreparationDt
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 Id3111322019133i022555FederalOriginalSubmissionId
Federal Original Submission Id2019-11-12FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdD56AD80E346837DF3B57A2BF37F5318B106DEF07AtSubmissionCreationDeviceId
At Submission Filing Device Id1D86BF574D9955497C8103058133AA5B8CC49604AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

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$615,166GrossReceiptsAmt
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$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$160,211PYOtherRevenueAmt
CY Other Revenue$177,817CYOtherRevenueAmt
PY Total Revenue$160,211PYTotalRevenueAmt
CY Total Revenue$177,817CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$61,827PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$63,461CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$104,527PYOtherExpensesAmt
CY Other Expenses$118,065CYOtherExpensesAmt
PY Total Expenses$166,354PYTotalExpensesAmt
CY Total Expenses$181,526CYTotalExpensesAmt
PY Revenues Less Expenses-$6,143PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,709CYRevenuesLessExpensesAmt
Total Assets BOY$104,163TotalAssetsBOYAmt
Total Assets EOY$88,590TotalAssetsEOYAmt
Total Liabilities BOY$3,865TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,865TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$100,298NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$84,725NetAssetsOrFundBalancesEOYAmt
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$51,759ExpenseAmt
DescCOST OF GOODS SOLD TO ALLOW SALE OF INVENTORY TO PAY LODGEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$63,461ExpenseAmt
DescWAGES PAID TO EMPLOYEESDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$60,100ExpenseAmt
DescOPERATING EXPENSES THAT ARE ESSENTIAL FOR OPERATION OF THE CLUBDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$175,320TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$500,808GamingGrossIncomeAmt
Gaming Direct Expenses$385,590GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$115,218TotalRevenueColumnAmt
Related Or Exempt Func Income$115,218RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$114,358GrossSalesOfInventoryAmt
Cost Of Goods Sold$51,759CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,599TotalRevenueColumnAmt
Related Or Exempt Func Income$52,912RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$177,817TotalRevenueColumnAmt
Related Or Exempt Func Income$168,130RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$63,461TotalAmt
Program Services$63,461ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,893TotalAmt
Program Services$3,893ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,184TotalAmt
Management And General$29,184ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

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

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BWC$1,061$1,061
OPERATING EXP$60,100$60,100
PAYROLL EXPENSE$11,963$11,963

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$181,526TotalAmt
Program Services$152,342ProgramServicesAmt
Management And General$29,184ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,388BOYAmt
EOY$10,679EOYAmt

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$87,375BOYAmt
EOY$75,511EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$104,163BOYAmt
EOY$88,590EOYAmt

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 SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$100,298BOYAmt
EOY$84,725EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$100,298BOYAmt
EOY$84,725EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$104,163BOYAmt
EOY$88,590EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,709ReconcilationRevenueExpnssAmt
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$500,808GrossRevenuePullTabsAmt
Other Direct Expenses Pull Tabs$385,590OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Total Gaming$500,808GrossRevenueTotalGamingAmt
Oth Direct Expnss Total Gaming$385,590OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$385,590DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$115,218NetGamingIncomeSummaryAmt
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