AMERICAN LEGION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 45-0103495)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-15
- IRS object ID
- 201721359349303487
- Schema version
- 2015v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-15T10:31:27-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450334950 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIDMER ROEL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4334 18TH AVE S SUITE 101 | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 581037414 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450103495 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN LEGION DEPARTMENT OF | BusinessNameLine1Txt |
| Business Name Line2 | NORTH DAKOTA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7012933120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 WEST MAIN AVE PO BOX 5057 | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 580785057 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID JOHNSON | PersonNm |
| Person Title | ADJUTANT | PersonTitleTxt |
| Phone | 7012933120 | PhoneNum |
| Signature | 2017-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACEE S BUETHNER CPA | PreparerPersonNm |
| PTIN | P01292877 | PTIN |
| Phone | 7012376022 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 WEST MAIN AVE PO BOX 5057 | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 580785057 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $567,978 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0925 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NDLEGION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROMOTE THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, AMERICANISM, HOMELAND SECURITY AND CHILDREN AND YOUTH. THE DEPARTMENT WORKS WITH 214 LOCAL POSTS TO ACCOMPLISH THESE GOALS. THESE POSTS PROVIDE VETERANS WITH FELLOWSHIP, FAMILY AND COMMUNITY INTEGRATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $50,637 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $583,027 | PYContributionsGrantsAmt |
| CY Contributions Grants | $108,932 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $30,488 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $353,531 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,599 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,839 | CYInvestmentIncomeAmt |
| PY Other Revenue | $67,237 | PYOtherRevenueAmt |
| CY Other Revenue | $29,469 | CYOtherRevenueAmt |
| PY Total Revenue | $712,351 | PYTotalRevenueAmt |
| CY Total Revenue | $495,771 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $21,628 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,853 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $44,334 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $164,383 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $176,753 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $7,870 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $436,411 | PYOtherExpensesAmt |
| CY Other Expenses | $217,771 | CYOtherExpensesAmt |
| PY Total Expenses | $622,422 | PYTotalExpensesAmt |
| CY Total Expenses | $440,711 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $89,929 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $55,060 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,014,162 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,146,499 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,972 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,012,190 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,146,499 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO PROMOTE THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, AMERICANISM, HOMELAND SECURITY AND CHILDREN AND YOUTH. THE DEPARTMENT WORKS WITH 214 LOCAL POSTS TO ACCOMPLISH THESE GOALS. THESE POSTS PROVIDE VETERANS WITH FELLOWSHIP, FAMILY AND COMMUNITY INTEGRATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $342,119 | ExpenseAmt |
| Revenue | $266,802 | RevenueAmt |
| Desc | THE NDAL DEPARTMENT SERVICE OFFICE IS A CRITICAL ASPECT OF OUR ORGANIZATION PURPOSE AND DAILY GOALS AND OBJECTIVES. ASSISTING VETERANS COMPLETE AND FILE THE DISABILITY CLAIMS IS A PRIORITY FOR THE ORGANIZATION. AS A ONE PERSON OFFICE THE DSO HAS OVER 885 WALK IN CLIENTS AND OVER 1555 TELEPHONE CALLS PER YEAR. THIS DOES LEAVE MUCH TIME FOR RETURN E-MAILS OR RESEARCHING VETERAN CLAIMS AND APPEALS. THE DEPARTMENT IS ALWAYS VIGILANT TO ENSURE THAT THE VETERAN'S NEED ARE COMPLETED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,706 | ExpenseAmt |
| Revenue | $14,588 | RevenueAmt |
| Desc | THE ND LEGION NEWS IS A PAPER PUT OUT QUARTERLY NOTIFYING MEMBERS OF ACTIVITIES THAT ARE OCCURRING. IT CONTAINS ALL THE OFFICERS' REPORTS, AND PUBLICLY REPORTS THE DEPARTMENT EXECUTIVE COMMITTEE MINUTES FROM THOSE RESPECTIVE MEETINGS. THE ND LEGION NEWS HAS A CIRCULATION OF OVER 22,000 COPIES PER QUARTER. THE PAPER FOCUSES ON ISSUES RELATED TO VETERANS ISSUES, EVENTS AND FOR MEMBER RECOGNITION. IT IS USED TO DISTRIBUTE VETERANS TOPICS RECEIVED FROM THE NATIONAL DEPARTMENT OF VETERANS AFFAIRS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $27,574 | ExpenseAmt |
| Revenue | $21,504 | RevenueAmt |
| Desc | PROGRAMS OF THE ORGANIZATION INCLUDE THE STATE BAND PROGRAM, APPROXIMATELY 50 VOLUNTEER MUSICIANS THAT COME TOGETHER TO PLAY PATRIOTIC MUSIC AT THE DEPTS. CONFERENCES, CONVENTIONS, AND THE NATIONAL CONVENTION. THE ORATORICAL PROGRAM IS A HIGH SCHOOL SPEECH SCHOLARSHIP PROGRAM WHICH FOCUSES ON CONSTITUTIONAL TOPICS. AMERICAN LEGION BASEBALL IS A VERY LARGE AND ACTIVE COMMUNITY PROGRAM. THE AMERICAN LEGION TRADITIONALLY HAS 65 TEAMS PLAYING IN THREE DIFFERENT LEVELS OF PLAY. NORTH DAKOTA LEGION IS ACTIVE IN PROMOTING AND SPONSORING THE REGIONAL TOURNAMENT FOR LEGION BASEBALL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $388,399 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7012933120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 WEST MAIN AVE PO BOX 5057 | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 580785057 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| HAROLD BUD GOLDSMITH JR | |||||
| COMMANDER | 10.00 | Yes (X) | $0 | $0 | $0 |
| ORLETTA KILEN | |||||
| COMMANDER-ELECT | 5.00 | Yes (X) | $0 | $0 | $0 |
| ROGER SATERN | |||||
| VICE COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 |
| PAT HEMMY | |||||
| VICE COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 |
| MIKE WEYRAUCH | |||||
| VICE COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVID JOHNSON | |||||
| ADJUTANT | 40.00 | Yes (X) | $44,550 | $0 | $2,015 |
| CLIFFORD HERRICK | |||||
| FINANCE OFFICER | 1.00 | Yes (X) | $0 | $0 | $0 |
| MARK ANTAL | |||||
| CHAPLAIN | 1.00 | Yes (X) | $0 | $0 | $0 |
| KENNY WEIDERHOLT | |||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| ELRAY FERCHO | |||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| TED BECKER | |||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| DON WEIBLE | |||||
| PAST COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 |
| LEON HILTNER | |||||
| DEPT. SERGEANT-AT-ARMS | 10.00 | Yes (X) | $0 | $0 | $0 |
| BOB KRAUSE | |||||
| NEC | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVE RICE | |||||
| ALT NEC | 1.00 | Yes (X) | $0 | $0 | $0 |
| PATRICIA HODNY | |||||
| JUDGE ADVOCATE | 1.00 | Yes (X) | $0 | $0 | $0 |
| KAREN MEIER | |||||
| HISTORIAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| LYNN TYE TITUS | |||||
| SERVICE OFFICER | 1.00 | Yes (X) | $0 | $0 | $0 |
| RONALD MATTHEWS | |||||
| MEMBESHIP CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $44,550 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,015 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $108,932 | AllOtherContributionsAmt |
| Total Contributions | $108,932 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| NATIONAL DEPARTMENT OF | 561499 | $266,802 | $266,802 | |
| ND LEGION NEWS | 711130 | $65,225 | $14,588 | $50,637 |
| BAND AND OTHER PROGRAS | 711130 | $21,504 | $21,504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $353,531 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,556 | TotalRevenueColumnAmt |
| Exclusion | $22,556 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $53,490 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,421 | SecuritiesAmt |
| Other | $9,786 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$8,931 | SecuritiesAmt |
| Other | -$9,786 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,717 | TotalRevenueColumnAmt |
| Exclusion | -$18,717 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MEETINGS | 900099 | $29,200 | $29,200 |
| OTHER | 900099 | $269 | $269 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $29,469 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $495,771 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $302,894 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $50,637 | UnrelatedBusinessRevenueAmt |
| Exclusion | $33,308 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,853 | TotalAmt |
| Program Services | $1,853 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,334 | TotalAmt |
| Program Services | $44,334 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,192 | TotalAmt |
| Program Services | $37,607 | ProgramServicesAmt |
| Management And General | $8,085 | ManagementAndGeneralAmt |
| Fundraising | $1,500 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,525 | TotalAmt |
| Program Services | $79,311 | ProgramServicesAmt |
| Management And General | $17,059 | ManagementAndGeneralAmt |
| Fundraising | $3,155 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,985 | TotalAmt |
| Program Services | $1,582 | ProgramServicesAmt |
| Management And General | $340 | ManagementAndGeneralAmt |
| Fundraising | $63 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,926 | TotalAmt |
| Program Services | $11,894 | ProgramServicesAmt |
| Management And General | $2,558 | ManagementAndGeneralAmt |
| Fundraising | $474 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,125 | TotalAmt |
| Program Services | $10,460 | ProgramServicesAmt |
| Management And General | $2,249 | ManagementAndGeneralAmt |
| Fundraising | $416 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,335 | TotalAmt |
| Management And General | $1,335 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,600 | TotalAmt |
| Program Services | $12,600 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,969 | TotalAmt |
| Program Services | $31,175 | ProgramServicesAmt |
| Management And General | $6,625 | ManagementAndGeneralAmt |
| Fundraising | $1,169 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,618 | TotalAmt |
| Program Services | $9,294 | ProgramServicesAmt |
| Management And General | $1,975 | ManagementAndGeneralAmt |
| Fundraising | $349 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,880 | TotalAmt |
| Program Services | $9,504 | ProgramServicesAmt |
| Management And General | $2,020 | ManagementAndGeneralAmt |
| Fundraising | $356 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,387 | TotalAmt |
| Program Services | $31,387 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,533 | TotalAmt |
| Program Services | $29,533 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,690 | TotalAmt |
| Program Services | $3,752 | ProgramServicesAmt |
| Management And General | $797 | ManagementAndGeneralAmt |
| Fundraising | $141 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,230 | TotalAmt |
| Program Services | $6,584 | ProgramServicesAmt |
| Management And General | $1,399 | ManagementAndGeneralAmt |
| Fundraising | $247 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROGRAM EXPENSE | $45,657 | $45,657 |
| COMMITTEE | $20,278 | $20,278 |
| BAND EXPENSE | $1,594 | $1,594 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,711 | TotalAmt |
| Program Services | $388,399 | ProgramServicesAmt |
| Management And General | $44,442 | ManagementAndGeneralAmt |
| Fundraising | $7,870 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,520 | BOYAmt |
| EOY | $228,058 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,956 | BOYAmt |
| EOY | $120,739 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,137 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,525 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $72,060 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,475 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,653 | BOYAmt |
| EOY | $11,585 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $729,371 | BOYAmt |
| EOY | $786,117 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,014,162 | BOYAmt |
| EOY | $1,146,499 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,972 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,972 | 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 | $1,012,190 | BOYAmt |
| EOY | $1,131,679 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $14,820 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,012,190 | BOYAmt |
| EOY | $1,146,499 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,014,162 | BOYAmt |
| EOY | $1,146,499 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $55,060 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $61,475 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $17,774 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $512,226 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $558,344 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $583,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $405,202 | CurrentTaxYearAmt |
| Total | $2,073,230 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,636 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $30,488 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,092 | CurrentTaxYearAmt |
| Total | $141,532 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $550,542 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $594,980 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $613,515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $441,294 | CurrentTaxYearAmt |
| Total | $2,214,762 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,214,762 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,003 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,232 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,599 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,556 | CurrentTaxYearAmt |
| Total | $97,324 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,003 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,232 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,599 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,556 | CurrentTaxYearAmt |
| Total | $97,324 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,999 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,742 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,820 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,637 | CurrentTaxYearAmt |
| Total | $113,198 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,417 | CurrentTaxYearMinus1YearAmt |
| Total | $114,611 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $601,010 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $670,822 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $712,351 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $514,487 | CurrentTaxYearAmt |
| Total | $2,539,895 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87200 | PublicSupportCY509Pct |
| Public Support PY509 | 0.87560 | PublicSupportPY509Pct |
| Investment Income CY | 0.03830 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03690 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2011 AMOUNT: $ 33,534. 2012 AMOUNT: $ 29,840. 2013 AMOUNT: $ 13,820. 2014 AMOUNT: $ 37,417. |
| SCHEDULE A, PART III, COLUMN C, EXPLANATION FOR SHORT YEAR: | THE COLUMN (C)2013 IS A SHORT YEAR FROM 6/1/2014 TO 6/30/2014. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,420 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,036 | DepreciationAmt |
| Book Value | $6,384 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,640 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,439 | DepreciationAmt |
| Book Value | $5,201 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,585 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| MONEY MARKET MUTUAL FUNDS | $21,669 | F |
| CORPORATE BONDS | $198,167 | F |
| MUNICIPAL BONDS | $7,116 | F |
| EQUITIES | $559,165 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $786,117 | TotalBookValueProgramRltdAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS TAX EXEMPT STATUS UNDER THE PROVISIONS OF SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE (IRC), AS AN ORGANIZATION OF PAST OR PRESENT MEMBERS OF THE ARMED FORCES. NORTH DAKOTA BOYS STATE, INC. HAS TAX EXEMPT STATUS UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. THE ORGANIZATION IS REQUIRED TO RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. AS OF JUNE 30, 2016, NO SUCH LIABILITY EXISTED. MANAGEMENT WILL CONTINUALLY EVALUATE EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE VETERANS THAT PAY MEMBERSHIP DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PAID MEMBERS ELECT THE OFFICERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | MAJOR ISSUES DECIDED BY THE OFFICERS ARE PUT TO A VOTE BY MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | EACH COMMITTEE CAN ACT BUT NEEDS TO HAVE APPROVAL OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD APPROVES THE 990 AND IT IS AVAILABLE TO THE MEMBERS TO REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY EACH MEMBER REVIEWS AND SIGNS THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 990 IS AVAILABLE FOR PUBLIC VIEWING UPON WRITTEN REQUEST AND IS LOCATED AT THE DEPARTMENT OFFICE. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |