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AMERICAN LEGION HOSPITAL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION HOSPITAL (EIN 72-0417281)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-02-03
IRS object ID
202540349349300744
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-02-03T09:55:52-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN720979212PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Lester Miller & WellsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13600 Bayou RapidesAddressLine1Txt
CityAlexandriaCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71303ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN720417281EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION HOSPITALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3372504047PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1507AddressLine1Txt
CityCROWLEYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70527ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTERRY OSBORNEPersonNm
Person TitleCEOPersonTitleTxt
Signature2025-02-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJoey L BreauxPreparerPersonNm
PTINP00240261PTIN
Phone3184871450PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTERRY OSBORNEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1719 EASTERN AVEAddressLine1Txt
CityCROWLEYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70526ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,318,297GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ALH.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1950FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionTHE MISSION OF AMERICAN LEGION HOSPITAL IS TO PROVIDE OUR COMMUNITY WITH ACCESS TO A SPECTRUM OF HIGH QUALITY HEALTH SERVICES, WHILE PROMOTING HEALTH, WELLNESS, EDUCATION, AND PATRIOTISM.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,085,517PYProgramServiceRevenueAmt
CY Program Service Revenue$1,175,976CYProgramServiceRevenueAmt
PY Investment Income$83,309PYInvestmentIncomeAmt
CY Investment Income$92,265CYInvestmentIncomeAmt
PY Other Revenue$37,016PYOtherRevenueAmt
CY Other Revenue$50,056CYOtherRevenueAmt
PY Total Revenue$1,205,842PYTotalRevenueAmt
CY Total Revenue$1,318,297CYTotalRevenueAmt
PY Grants And Similar Paid$72,393PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$104,403PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$103,550CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,219,645PYOtherExpensesAmt
CY Other Expenses$1,132,732CYOtherExpensesAmt
PY Total Expenses$1,396,441PYTotalExpensesAmt
CY Total Expenses$1,256,282CYTotalExpensesAmt
PY Revenues Less Expenses-$190,599PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$62,015CYRevenuesLessExpensesAmt
Total Assets BOY$10,977,717TotalAssetsBOYAmt
Total Assets EOY$10,433,917TotalAssetsEOYAmt
Total Liabilities BOY$6,042,932TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,380,714TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,934,785NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,053,203NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF AMERICAN LEGION HOSPITAL IS TO PROVIDE OUR COMMUNITY WITH ACCESS TO A SPECTRUM OF HIGH QUALITY HEALTH SERVICES, WHILE PROMOTING HEALTH, WELLNESS, EDUCATION, AND PATRIOTISM.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$868,836ExpenseAmt
Grant$20,000GrantAmt
Revenue$1,175,976RevenueAmt
DescAMERICAN LEGION HOSPITAL ("ALH") ENTERED INTO A SPECIAL SERVICES LEASE AGREEMENT WITH ACADIA GENERAL HOSPITAL, INC. ("AGH") A LOUISIANA NON-PROFIT CORPORATION, WHICH IS A WHOLLY OWNED SUBSIDIARY OF LAFAYETTE GENERAL HEALTH SYSTEM, INC. ("LGH") A LOUISIANA NONPROFIT CORPORATION. AGH SEAMLESSLY CONTINUED THE MISSION OF ALH BY ASSUMING THE MANAGEMENT AND OPERATIONS OF ALH'S HOSPITAL ON JUNE 1, 2014. THIS MADE THE HOSPTIAL PART OF LGH'S REGIONAL NETWORK OF FACILITES.AGH'S ROLE IN THIS AGREEMENT IS TO PROVIDE HIGH QUALITY MEDICAL SERVICES USING THE EXPANDED RESOURCES, TECHNOLOGY, PURCHASING POWER, AND CLINICAL PROTOCAL LIGNMENT OF LGH. THE INTENT OF THIS ARRANGEMENT WAS TO PROVIDE FINANCIAL STABILITY AND LONG-TERM VIABILITY OF THE HOSPITAL FOR THE BENFIT OF THE RESIDENTS OF THE CITY OF CROWLEY AND ACADIA PARISH. THIS WOULD ENABLE BETTER CARE TO BE DELIVERED EFFICENTLY AND COST-EFFECTIVELY, AND IT WOULD ENSURE CONTINUED OPERATION AND ACCESS TO HOSPITAL AND EMERGENCY CARE.ALH LEASED TO AGH THE HOSPITAL BUILDINGS AND FIXTURES. THE LEASE INCLUDED ALL THE MOVABLE PROPERTY, SUCH AS EQUIPMENT, MACHINERY, COMPUTERS AND SOFTWARE EQUIPMENT. IT ALSO INCLUDED ALL INVENTORY, SUPPLIES, AND PHARMACEUTICALS. THE INITIAL TERM OF THE LEASE WILL BE TEN YEARS WITH FOUR OPPORTUNITIES TO RENEW THE LEASE FOR FIVE YEAR PERIODS. AT THE TERMINATION OF THE LEASE THE MOVABLE PROPERTY WILL REVERT TO ALH.AS PART OF THIS LEASE AGREEMENT ALH ASSIGNED TO AGH ITS CONTRACTS, LEASES, PERMITS, AND LICENSES SO THAT AGH COULD OPERATE THE FACILITY. ALH ALSO ASSIGNED TO AGH ITS ACCOUNTS RECEIVABLE FOR SERVICES RENDERED IN ORDER TO FACILITATE THE COLLECTION OF THE BILLS. OAGH ALSO ASSUMED THE ACCOUNTS PAYABLE FOR MATERIALS, SERVICES, AND SUPPLIES. THERE IS NO ISSUE WITH PRIVATE INUREMENT SINCE AGH IS A NONPROFIT HOSPITAL CONTINUING THE SAME MISSION.Desc
Total Program Service Expenses$868,836TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
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
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
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 VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTERRY OSBORNEPersonNm
Phone3372504047PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1719 EASTERN AVEAddressLine1Txt
CityCROWLEYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70526ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
TERRY OSBORNE
CEO40.000.00Yes (X)$95,192$0$0
BC DELAHOUSSAYE MD
PRESIDENT0.500.00$0$0$0Yes (X)
MICHAEL MCBRIDE
Secretary0.500.00$0$0$0Yes (X)
STEPHEN STEFANSKI
Board Member0.500.00$0$0$0Yes (X)
P DALE LELEUX JR MD
Board Member0.500.00$0$0$0Yes (X)
ROBERT LEE WRIGHT
Vice President0.500.00$0$0$0Yes (X)
WILLIAM G NEVITT
Board Member0.500.00$0$0$0Yes (X)
ROY GEESEY
Board Member0.500.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$95,192TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescBUILDINGS AND EQUIPMENTDesc
Business532000BusinessCd
Total Revenue Column$1,175,976TotalRevenueColumnAmt
Related Or Exempt Func Income$1,175,976RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,175,976TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$92,265TotalRevenueColumnAmt
Exclusion$92,265ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$50,056TotalRevenueColumnAmt
Related Or Exempt Func Income$50,056RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$50,056OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,318,297TotalRevenueColumnAmt
Related Or Exempt Func Income$1,226,032RelatedOrExemptFuncIncomeAmt
Exclusion$92,265ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt
Program Services$20,000ProgramServicesAmt

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$95,192TotalAmt
Management And General$95,192ManagementAndGeneralAmt

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$8,358TotalAmt
Management And General$8,358ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,435TotalAmt
Management And General$28,435ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

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$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,437TotalAmt
Management And General$14,437ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

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$289,723TotalAmt
Program Services$223,087ProgramServicesAmt
Management And General$66,636ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$592,051TotalAmt
Program Services$455,880ProgramServicesAmt
Management And General$136,171ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$179,435TotalAmt
Program Services$169,869ProgramServicesAmt
Management And General$9,566ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
BANK SERVICE FEE$11,746$11,746
LEASE EXP$9,323$9,323
UTILITIES$5,399$5,399
REPAIRS AND MAINTENANCE$2,183$2,183

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,256,282TotalAmt
Program Services$868,836ProgramServicesAmt
Management And General$387,446ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$713,001BOYAmt
EOY$644,052EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$525,072BOYAmt
EOY$434,017EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$105EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$59,823BOYAmt
EOY$42,579EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$39,491,109LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$32,614,836LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,391,516BOYAmt
EOY$6,876,273EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,288,304BOYAmt
EOY$2,436,891EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,977,717BOYAmt
EOY$10,433,917EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$122,038BOYAmt
EOY$46,536EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,920,894BOYAmt
EOY$5,334,178EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,042,932BOYAmt
EOY$5,380,714EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,910,956BOYAmt
EOY$5,030,959EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$23,829BOYAmt
EOY$22,244EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,934,785BOYAmt
EOY$5,053,203EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,977,717BOYAmt
EOY$10,433,917EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$62,015ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$83,291NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$28,473PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$1,585OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$151,123OtherCostOrOtherBasisAmt
Book Value$151,123BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,765,051OtherCostOrOtherBasisAmt
Depreciation$11,547,501DepreciationAmt
Book Value$6,217,550BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$511,897OtherCostOrOtherBasisAmt
Depreciation$511,123DepreciationAmt
Book Value$774BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,063,038OtherCostOrOtherBasisAmt
Depreciation$20,556,212DepreciationAmt
Book Value$506,826BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,876,273TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,403,173TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$83,291NetUnrealizedGainsInvstAmt
Other Revenue$1,585OtherRevenueAmt
Revenue Not Reported$84,876RevenueNotReportedAmt
Revenue Subtotal$1,318,297RevenueSubtotalAmt
Total Revenue Per Form990$1,318,297TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,309,681TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$53,399OtherExpensesIncludedAmt
Expenses Not Reported$53,399ExpensesNotReportedAmt
Expenses Subtotal$1,256,282ExpensesSubtotalAmt
Total Expenses Per Form990$1,256,282TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteTHE AUTHORITATIVE GUIDANCE IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, CREATES A SINGLE MODEL TO ADDRESS UNCERTAINTY IN TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCIBING THE MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THE REQUIREMENTS OF THIS GUIDANCE, TAX-EXEMPT ORGANIZATIONS COULD BE REQUIRED TO RECORD AN OBLIGATION AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS. THERE ARE NO MATERIAL UNRECORDED TAX LIABILITIES AS OF DECEMBER 31,2023.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990MINORITY INTEREST $1585
Part XII, Line 2d: Other expenses and losses per audited F/SSUBSIDARY EXPENSE $53399

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 Line1THE AMERICAN LEGIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1055AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46206ZIPCd
FieldValueIRS element (for citing)
Recipient EIN350144250RecipientEIN
Cash Grant$20,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantDONATION TO ACADIA POST 15PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonASSURED PARTNERSPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSTEPHEN STEFANSKRelationshipDescriptionTxt
Transaction$188,917TransactionAmt
TransactionSTEPHEN STEFANSKI, JR., STransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part V Supplemental InformationFormAndLineReferenceDesc
ExplanationSCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS.(A) NAME OF PERSON: ASSURED PARTNERS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:STEPHEN STEFANSKI'S SON IS AN EMPLOYEE OF ORGANIZATION'S INSURANCE AGENT (D) DESCRIPTION OF TRANSACTION: STEPHEN STEFANSKI, JR., SON OF STEPHEN STEFANSKI, IS THE ORGANIZATION'S INSURANCE AGENT. MR. STEFANSKI RECUSES HIMSELF FROM ANY DECISION PERTAINING TO THE RENEWAL OF THESE INSURANCE POLICIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6AMERICAN LEGION HOSPITAL IS A NOT-FOR-PROFIT ORGANIZATION. MEMBERS OF THE AMERICAN LEGION POST #15 ARE AUTOMATICALLY MEMBERS OF THE AMERICAN LEGION HOSPTIAL CORPORATION.
Form 990, Part VI, Section B, Line 11bTHE ORGANIZATION'S CEO PROVIDES THE CPA FIRM WITH ALL THE INFORMATION NEEDED TO PREPARE THE FORM 990. UPON COMPLETION OF THE RETURN, THE CEO REVIEWS THE FORM AND PROVIDES ANY NECESSARY CHANGES BEFORE FILING.
Form 990, Part VI, Section B, Line 12cTHE TRANSACTIONS ARE ALL ENTRED INTO AT FAIR MARKET VALUE WITH THE CORRESPONDING BOARD MEMBERS ABSTAINING FROM VOTING ON ITEMS FOR WHICH A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION'S ADMINSITRATION REVIEWS ALL TRANSACTIONS TO EVALUATE WHETHER CONFLICTS OF INTEREST EXIST AND TAKES APPROPRIATE ACTION WHEN NECESSARY.
Form 990, Part VI, Section B, Line 15aTHE PROCESS FOR DETERMINING COMPENSATION OF THE ORANIZATION'S CEO IS BASED ON SURVEY DATA OF HOSPITAL SERVICE ORGANIZATIONS SIMILAR TO AMERICAN LEGION HOSPITAL. ALL CONTRACTUAL CHANGES, INCLUDUING INCREASES IN SALARY OF THE ORANIZATION'S CEO, ARE REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY.
Form 990, Part VI, Section B, Line 15bTHE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO IS BASED ON SURVEY DATA OF HOSPITAL SERVICE ORGANIZATIONS SIMILAR TO AMERICAN LEGION HOSPITAL. ALL CONTRACTUAL CHANGES, INCLUDING INCREASES IN SALARY OF THE ORGANIZATION'S CEO, ARE REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY.
Form 990, Part VI, Section C, Line 19No documents available to the public.
Form 990, Part XI, Line 9MINORITY INTEREST = $1585

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PROFESSIONAL ARTS CENTER INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 852AddressLine1Txt
CityCROWLEYCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70526ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesRENTAL OF MEDICAL OFFICESPrimaryActivitiesTxt
Legal Domicile StateLALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeC CORPEntityTypeTxt
Share Of Total Income-$4,756ShareOfTotalIncomeAmt
Share Of EOY Assets$70,321ShareOfEOYAssetsAmt
Ownership0.67000OwnershipPct
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd