AMERICAN LEGION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 11-6105102)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-05-07
IRS object ID: 201931279349301588
Schema version: 2018v3.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-07T16:27:36-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113478091	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES KALAITZIS CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2171 JERICHO TPKE STE 110	AddressLine1Txt
City	COMMACK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	117252900	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	116105102	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN LEGION WEST ISLIP	BusinessNameLine1Txt
Business Name Line2	POST 1738	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	6314227138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BOULEVARD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GREGORY BUCK	PersonNm
Person Title	COMMANDER	PersonTitleTxt
Phone	6314227138	PhoneNum
Signature	2019-04-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MAURA AIMEE CPA	PreparerPersonNm
PTIN	P00970683	PTIN
Phone	6316707629	PhoneNum
Preparation	2019-05-07	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	167.68.16.49	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-05-07	IPDt
IP Tm	16:27:36	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	CDAA69C8E48286D7E8E77F86895B9B0F57C8F28A	AtSubmissionCreationDeviceId
At Submission Filing Device Id	105765E572DEB4DC3E7ACB4146B0BE8786E2D991	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GREGORY BUCK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BLVD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$91,146	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1948	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$14,756	PYContributionsGrantsAmt
CY Contributions Grants	$91,142	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$1	PYInvestmentIncomeAmt
CY Investment Income	$4	CYInvestmentIncomeAmt
PY Other Revenue	$48,414	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$63,171	PYTotalRevenueAmt
CY Total Revenue	$91,146	CYTotalRevenueAmt
PY Grants And Similar Paid	$500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,270	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,495	CYTotalFundraisingExpenseAmt
PY Other Expenses	$60,375	PYOtherExpensesAmt
CY Other Expenses	$64,301	CYOtherExpensesAmt
PY Total Expenses	$60,875	PYTotalExpensesAmt
CY Total Expenses	$66,571	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,296	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$24,575	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,118	TotalAssetsBOYAmt
Total Assets EOY	$48,693	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$24,118	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$48,693	NetAssetsOrFundBalancesEOYAmt
Mission	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GREGORY BUCK	PersonNm
Phone	6314227138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BLVD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Institutional TrusteeInstitutionalTrusteeInd
GREGORY BUCK
COMMANDER	10.00	Yes (X)	Yes (X)	$0	$0	$0
KEVIN CRUMLISH
1ST VICE COM	10.00			$0	$0	$0	Yes (X)
PHILIP R BRUCKNER
2ND VICE COM	10.00			$0	$0	$0	Yes (X)
KEN MOSES
3RD VICE COM	10.00			$0	$0	$0	Yes (X)
JERRY MOSES
ADJUNTANT	10.00			$0	$0	$0	Yes (X)
BARTOLO VERUSO
CHAPLIN	10.00			$0	$0	$0	Yes (X)
ROBERT STEPHANS
SERVICE OFFI	10.00			$0	$0	$0	Yes (X)
LAWRENCE DONOHUE
TREASURER	10.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$4,071	MembershipDuesAmt
Government Grants	$1,800	GovernmentGrantsAmt
All Other Contributions	$85,271	AllOtherContributionsAmt
Total Contributions	$91,142	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$91,146	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$2,270	TotalAmt
Program Services	$2,270	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$95	TotalAmt
Program Services	$95	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,577	TotalAmt
Management And General	$3,577	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,156	TotalAmt
Management And General	$8,156	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
HALL MAINTENANCE	$17,118	$17,118
SUPPLIES	$11,060	$11,060
REPAIRS & MAINTENANCE	$8,407		$8,407
UTILITIES	$5,394		$5,394

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,494	TotalAmt
Program Services	$4,709	ProgramServicesAmt
Management And General	$4,290	ManagementAndGeneralAmt
Fundraising	$1,495	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,571	TotalAmt
Program Services	$35,252	ProgramServicesAmt
Management And General	$29,824	ManagementAndGeneralAmt
Fundraising	$1,495	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$11,547	BOYAmt
EOY	$12,754	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$2,522	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$109,371	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$75,954	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,571	BOYAmt
EOY	$33,417	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,118	BOYAmt
EOY	$48,693	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,118	BOYAmt
EOY	$48,693	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,118	BOYAmt
EOY	$48,693	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,118	BOYAmt
EOY	$48,693	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$24,575	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$75,000	InvestmentCostOrOtherBasisAmt
Depreciation	$75,000	DepreciationAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$21,800	InvestmentCostOrOtherBasisAmt
Depreciation	$116	DepreciationAmt
Book Value	$21,684	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$12,571	InvestmentCostOrOtherBasisAmt
Depreciation	$838	DepreciationAmt
Book Value	$11,733	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$33,417	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24E	MEMBERS DUES 3,755 0 0 FUNDRAISING EXP 0 0 1,495 CREDIT CARD FEES 0 1,246 0 MISCELLANEOUS 0 971 0 EQUIPMENT LEASE 0 965 0 LHI OLD 838 0 0 SMALL TOOLS 0 681 0 LICENSES & PERMITS 0 250 0 BANK CHARGES 0 177 0 LEASEHOLD IMPROVEMENTS 116 0 0 TOTAL 4,709 4,290 1,495