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AMERICAN LEGION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 23-7333643)
Tax period
2017-06-01 to 2018-05-31
Filed
2019-03-30
IRS object ID
201930899349300123
Schema version
2017v2.2
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)
Return2019-03-30T21:58:30-04:00ReturnTs
Tax Period End2018-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475251055PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Goodman Professional Services LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1905 Chestnut StAddressLine1Txt
CityDresdenCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237333643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN LEGION POST 399BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 399AddressLine1Txt
CityDRESDENCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN CROWNPersonNm
Person TitleFISCAL OFFICERPersonTitleTxt
Phone7406240663PhoneNum
Signature2019-03-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonErin GoodmanPreparerPersonNm
PTINP00391496PTIN
Phone7402521908PhoneNum
Preparation2019-03-30PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.208.182.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-03-30IPDt
IP Tm21:53:50IPTm
Federal Original Submission Id3193262019089z3fwfj5FederalOriginalSubmissionId
Federal Original Submission Id2019-03-30FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id108603533A7564C5C54452B830FA63832C6BA678AtSubmissionCreationDeviceId
At Submission Filing Device Id108603533A7564C5C54452B830FA63832C6BA678AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN CROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15995 AIRY VIEW DRAddressLine1Txt
CityDRESDENCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$140,719GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1986FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIOANL ORGANIZATIONS.ActivityOrMissionDesc
Voting Members Governing Body175VotingMembersGoverningBodyCnt
Voting Members Independent175VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$40,495TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,590PYContributionsGrantsAmt
CY Contributions Grants$1,590CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5,412PYInvestmentIncomeAmt
CY Investment Income$11,123CYInvestmentIncomeAmt
PY Other Revenue$28,609PYOtherRevenueAmt
CY Other Revenue$36,578CYOtherRevenueAmt
PY Total Revenue$35,611PYTotalRevenueAmt
CY Total Revenue$49,291CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$23,036CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$40,388PYOtherExpensesAmt
CY Other Expenses$32,695CYOtherExpensesAmt
PY Total Expenses$40,388PYTotalExpensesAmt
CY Total Expenses$55,731CYTotalExpensesAmt
PY Revenues Less Expenses-$4,777PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,440CYRevenuesLessExpensesAmt
Total Assets BOY$523,613TotalAssetsBOYAmt
Total Assets EOY$525,683TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$523,613NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$525,683NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIOANL ORGANIZATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,229ExpenseAmt
DescMAINTAIN AND INCREASE MEMBERSHIP IN NATIONAL ASSOCIATIONDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIOANL ORGANIZATIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,229TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
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 ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members175GoverningBodyVotingMembersCnt
Independent Voting Member175IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN CROWNPersonNm
Phone7407501399PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15995 AIRY VIEW DRAddressLine1Txt
CityDRESDENCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KAINE TIGNOR
COMMANDER10.000.00Yes (X)$0$0$0
FRANCIS HOLZSC
ADJUDENT10.000.00Yes (X)$0$0$0
JOHN CROWN
FISCAL OFFICER20.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$1,590MembershipDuesAmt
Total Contributions$1,590TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,206TotalRevenueColumnAmt
Related Or Exempt Func Income$7,206RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$63,509SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$59,592SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,917SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,917TotalRevenueColumnAmt
Unrelated Business Revenue$3,917UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$68,414FundraisingGrossIncomeAmt
Fundraising Direct Expenses$31,836FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,578TotalRevenueColumnAmt
Unrelated Business Revenue$36,578UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,291TotalRevenueColumnAmt
Related Or Exempt Func Income$7,206RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$40,495UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$21,299TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,737TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,265TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,923TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,903TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$2,229TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescINSPECTION FEESDesc
Total$375TotalAmt
Management And General$375ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$55,731TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,210BOYAmt
EOY$3,202EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$143,794BOYAmt
EOY$143,872EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$378,609LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$378,609BOYAmt
EOY$378,609EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$523,613BOYAmt
EOY$525,683EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$378,609BOYAmt
EOY$378,609EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$145,004BOYAmt
EOY$147,074EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$523,613BOYAmt
EOY$525,683EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$523,613BOYAmt
EOY$525,683EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$6,440ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$8,510OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$378,609InvestmentCostOrOtherBasisAmt
Book Value$378,609BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$378,609TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1RECREATION REvent1Nm
Gross Receipts Event1$55,101GrossReceiptsEvent1Amt
Gross Revenue Event1$55,101GrossRevenueEvent1Amt
Other Direct Expenses Event1$31,836OtherDirectExpensesEvent1Amt
Gross Receipts Total$55,101GrossReceiptsTotalAmt
Gross Revenue Total Events$55,101GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$31,836OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$31,836DirectExpenseSummaryEventsAmt
Net Income Summary$23,265NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body meeting documentation Part VI line 8aFORM 990 PG 5 PART V & PART VIQUESTIONS ARE IN COMPLIANCE WITH INTERNATIONAL REVENUE SERVICESS GUIDES AND REQUESTS. THIS ORGANIZATION OPERATES UNDER THE DIRECTION OF AMERICAN LEGIONS NATL ORGANIZATIONS RULE PERTAINING TO CONFLICT OF INTEREST & WHISLEBLOWER POLICY.
Committee meeting documentation Part VI line 8bFORM 990 PG 2 LN 4 & LN 4BTHE ORGANIZATIONS SOURCES OF REVENUE & CORRESPONDING EXPENSES ARE COMPLETED ON ORGANIZATIONS SITE. REASONS FOR SOLOCITATION IS TO PROVIDE VARIOUS FORMS OF RECREATION AND SOCIAL ATMOSPHERE FOR (1ST) VETERANS AND (2ND) COMMUNITY
Form 990 governing body review Part VI line 11THE ORGANIZATIONS SOCICITATION FOR MEMBERSHIP TO LOCAL STATE AND NATIONAL VETERANS ASSOCIATION IS AN ATTMPT TO MAINTAIN & INCREASE MEMBERSHIP IN NATL ASSOCIATION FORM 990,PART 4
Governing documents etc available to public Part VI line 19FORM 990 PG 6 PART VI,LINE 19ALL GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC
Explanation of other changes in net assets or fund balances Part XI line 9FORM 990 PART XI, PG 12, LN 9A WITHDRAW FROM INVETMENT ACCOUNT FOR OPERATING EXPENSES.