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AMERICAN LEGION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 59-3834127)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-14
IRS object ID
201803189349306560
Schema version
2017v2.3
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)
Return2018-11-14T12:20:03-00:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Lake City AccountsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 96AddressLine1Txt
CityCoeur dAleneCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83816ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593834127EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Steven H Nipp American LegionBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTEVBusinessNameControlTxt
Phone2087739054PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11138 East Poleline AveAddressLine1Txt
CityPost FallsCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83854ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKristine PhillipsPersonNm
Person TitlePost CommanderPersonTitleTxt
Signature2018-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJohn D McClaffertyPreparerPersonNm
Phone2088198779PhoneNum
Preparation2018-11-14PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address98.146.77.86IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-25IPDt
IP Tm20:44:05IPTm
IP TimezoneUSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id0115A16A533DE5492E20E61F813505C87E7EF14AAtSubmissionCreationDeviceId
At Submission Filing Device Id0115A16A533DE5492E20E61F813505C87E7EF14AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKristen PhillipsPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11138 East Poleline AveAddressLine1Txt
CityPost FallsCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83854ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$244,044GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresspostfallspost143.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionFurther the program of the national and state American Legion families.ActivityOrMissionDesc
Voting Members Governing Body75VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$27,488PYContributionsGrantsAmt
CY Contributions Grants$21,767CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$115,579PYOtherRevenueAmt
CY Other Revenue$130,265CYOtherRevenueAmt
PY Total Revenue$143,067PYTotalRevenueAmt
CY Total Revenue$152,032CYTotalRevenueAmt
PY Grants And Similar Paid$10,316PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$12,911CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$159,451PYOtherExpensesAmt
CY Other Expenses$132,068CYOtherExpensesAmt
PY Total Expenses$169,767PYTotalExpensesAmt
CY Total Expenses$144,979CYTotalExpensesAmt
PY Revenues Less Expenses-$26,700PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,053CYRevenuesLessExpensesAmt
Total Assets BOY$1,433,022TotalAssetsBOYAmt
Total Assets EOY$1,410,931TotalAssetsEOYAmt
Total Liabilities BOY$435,515TotalLiabilitiesBOYAmt
Total Liabilities EOY$424,544TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$997,507NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$986,387NetAssetsOrFundBalancesEOYAmt
MissionProvide services to veterns in the community, state and Nation. Also to further the program of the national and state American Legion families.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescVeterans assistance provide direct support to the needy veterans and their families through assistance with food or material support such as fixing broken appliances, minor home repairs, personal automobile repairs. The program also provides assistance with filing claims connected to injuries or medical problems.Desc
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 FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
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
Employee0EmployeeCnt
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
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members75GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonThomas LienPersonNm
Phone2087739054PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11138 East Poleline AveAddressLine1Txt
CityPost FallsCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83854ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Kristin Phillips
Post Commander030.00Yes (X)$0$0$0
James Culpepper
1st Vice Commander020.00Yes (X)$0$0$0
I Thomas Lien
Finance Officer020.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$21,767MembershipDuesAmt
Total Contributions$21,767TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,076RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$10,076RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,076TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$11,123ContriRptFundraisingEventAmt
Gaming Gross Income$29,375GamingGrossIncomeAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,375TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$182,826GrossSalesOfInventoryAmt
Cost Of Goods Sold$92,012CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$90,814TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$152,032TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$12,911TotalAmt
Program Services$12,911ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$19,311TotalAmt
Management And General$19,311ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,475TotalAmt
Management And General$1,475ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$727TotalAmt
Management And General$727ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,142TotalAmt
Management And General$11,142ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$68,229TotalAmt
Program Services$68,229ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$255TotalAmt
Management And General$255ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$29,719TotalAmt
Program Services$29,719ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,210TotalAmt
Management And General$1,210ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$144,979TotalAmt
Program Services$110,859ProgramServicesAmt
Management And General$34,120ManagementAndGeneralAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,953BOYAmt
EOY$29,966EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,726,595LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$345,630LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,405,069BOYAmt
EOY$1,380,965EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,433,022BOYAmt
EOY$1,410,931EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,441BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$434,074BOYAmt
EOY$424,544EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$435,515BOYAmt
EOY$424,544EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$997,507BOYAmt
EOY$986,387EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$997,507BOYAmt
EOY$986,387EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,433,022BOYAmt
EOY$1,410,931EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,053ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$18,173PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$545,000OtherCostOrOtherBasisAmt
Book Value$545,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,159,070OtherCostOrOtherBasisAmt
Depreciation$323,105DepreciationAmt
Book Value$835,965BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,525OtherCostOrOtherBasisAmt
Depreciation$22,525DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,380,965TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFederal income taxesDesc

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Bingo$29,375GrossRevenueBingoAmt
Volunteer Labor BingoYes (true)VolunteerLaborBingoInd
Volunteer Labor Bingo1.00000VolunteerLaborBingoPct
Gross Revenue Total Gaming$29,375GrossRevenueTotalGamingAmt
Net Gaming Income Summary$29,375NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1American LegionBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Recipient EIN350144250RecipientEIN
IRC Section501IRCSectionDesc
Cash Grant$12,911CashGrantAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceForm 990, Part VI, Line 19FormAndLineReferenceDesc
ExplanationOrganization provides information to the public upon request and is also available on Guidestar.ExplanationTxt