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AMERICAN LEGION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 31-4370355)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-06-01
IRS object ID
201831529349300413
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)
Return2018-06-01T10:26:19-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN M BISHOPPreparerPersonNm
PTINP00619085PTIN
Phone7407532903PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$477,165GrossReceiptsAmt
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 Employee13TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$160,211CYOtherRevenueAmt
CY Total Revenue$160,211CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$61,827CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$12,224PYOtherExpensesAmt
CY Other Expenses$104,527CYOtherExpensesAmt
PY Total Expenses$12,224PYTotalExpensesAmt
CY Total Expenses$166,354CYTotalExpensesAmt
PY Revenues Less Expenses-$12,224PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,143CYRevenuesLessExpensesAmt
Total Assets BOY$122,170TotalAssetsBOYAmt
Total Assets EOY$104,163TotalAssetsEOYAmt
Total Liabilities BOY$3,865TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,865TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$118,305NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$100,298NetAssetsOrFundBalancesEOYAmt
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$37,509ExpenseAmt
DescCOST OF GOODS SOLD TO ALLOW SALE OF INVENTORY TO PAY LODGEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$61,827ExpenseAmt
DescWAGES PAID TO EMPLOYEESDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$57,776ExpenseAmt
DescOPERATING EXPENSES THAT ARE ESSENTIAL FOR OPERATION OF THE CLUBDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$157,112TotalProgramServiceExpensesAmt
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
Employee13EmployeeCnt
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
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 OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
LARRY KLINGLES
COMMANDER200Yes (X)$0$0$0
JERRY MCDANIEL
1ST VICE COMM200Yes (X)$0$0$0
WILLIAM JAGO
TRUSTEE50$0$0$0Yes (X)
JOHN MATHENY
TRUSTEE50$0$0$0Yes (X)
ROBERT MULLIGA
TRUSTEE50$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$365,553GamingGrossIncomeAmt
Gaming Direct Expenses$279,445GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$86,108TotalRevenueColumnAmt
Related Or Exempt Func Income$86,108RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$111,612GrossSalesOfInventoryAmt
Cost Of Goods Sold$37,509CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,103TotalRevenueColumnAmt
Related Or Exempt Func Income$74,103RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$160,211TotalRevenueColumnAmt
Related Or Exempt Func Income$160,211RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$61,827TotalAmt
Program Services$61,827ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,882TotalAmt
Program Services$23,882ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,674TotalAmt
Program Services$4,674ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BWC$1,384$1,384
OPERATING EXP$57,776$57,776
PAYROLL EXPENSE$4,947$4,947

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$166,354TotalAmt
Program Services$166,354ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20,531BOYAmt
EOY$14,388EOYAmt

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$494,630LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$99,239BOYAmt
EOY$87,375EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$122,170BOYAmt
EOY$104,163EOYAmt

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$118,305BOYAmt
EOY$100,298EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$118,305BOYAmt
EOY$100,298EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$122,170BOYAmt
EOY$104,163EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,143ReconcilationRevenueExpnssAmt
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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$462,720InvestmentCostOrOtherBasisAmt
Depreciation$378,695DepreciationAmt
Book Value$84,025BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$9,680InvestmentCostOrOtherBasisAmt
Depreciation$6,332DepreciationAmt
Book Value$3,348BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$109,605InvestmentCostOrOtherBasisAmt
Depreciation$109,605DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$87,373TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs$365,553GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$275,484CashPrizesPullTabsAmt
Other Direct Expenses Pull Tabs$3,961OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Total Gaming$365,553GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$275,484CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming$3,961OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$279,445DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$86,108NetGamingIncomeSummaryAmt
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 PersonJAMES MITCHELLGamingManagerPersonNm
Gaming Manager Compensation$18,075GamingManagerCompensationAmt
Gaming Manager Services ProvOVERSEE OPERATIONS ORDER SUPPLIESGamingManagerServicesProvTxt
Gaming Manager Is EmployeeYes (X)GamingManagerIsEmployeeInd
Charitable Distribution RqrYes (true)CharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceTHE THREE LARGEST EXPENSES FOR CARRYINGOUT CKUB OBJECTIVEFormAndLineReferenceDesc
ExplanationARE COGS PAYROLL AND OPERATING EXPENSESExplanationTxt