JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF (EIN 59-6200723)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2016-03-01
IRS object ID: 201620619349300722
Schema version: 2014v6.0
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-03-01T15:04:32-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	650396587	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Uustal & Tedesco	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	321 West Davie Boulevard	AddressLine1Txt
City	Fort Lauderdale	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33315	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	596200723	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	James Carl Frederick Post #157 Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JAME	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1791 Mears Parkway	AddressLine1Txt
City	Margate	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33063	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jeff Colopy	PersonNm
Person Title	Commander	PersonTitleTxt
Phone	9549710882	PhoneNum
Signature	2016-02-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Thomas J Tedesco Jr	PreparerPersonNm
PTIN	P01392635	PTIN
Phone	9544631776	PhoneNum
Preparation	2016-03-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	The American Legion Margate FL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Jeff Colopy	PrincipalOfficerNm
Gross Receipts	$235,186	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	0925	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	alpost157.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	Provide a place for approximately 500 veterans to socialize	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,642	PYContributionsGrantsAmt
CY Contributions Grants	$20,534	CYContributionsGrantsAmt
PY Program Service Revenue	$17,825	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$165,260	PYOtherRevenueAmt
CY Other Revenue	$214,137	CYOtherRevenueAmt
PY Total Revenue	$186,727	PYTotalRevenueAmt
CY Total Revenue	$234,671	CYTotalRevenueAmt
PY Grants And Similar Paid	$8,613	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,696	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$177,058	PYOtherExpensesAmt
CY Other Expenses	$230,246	CYOtherExpensesAmt
PY Total Expenses	$185,671	PYTotalExpensesAmt
CY Total Expenses	$238,942	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,056	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$4,271	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,499	TotalAssetsBOYAmt
Total Assets EOY	$7,228	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$11,499	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,228	NetAssetsOrFundBalancesEOYAmt
Mission	Provide a place for approximately 500 veterans to socialize	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$212,395	ExpenseAmt
Revenue	$234,671	RevenueAmt
Desc	Continued to provide a place for military veterans to socialize by providing food, drinks, and entertainment.	Desc
Total Program Service Expenses	$212,395	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Susan Butler	PersonNm
Phone	9549710882	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1791 Mears Parkway	AddressLine1Txt
City	Margate	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33063	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Victor De Lalla
Board Member	10.00	0.00	Yes (X)	$0	$0	$0
Don Turner
Board Member	10.00	0.00	Yes (X)	$0	$0	$0
Ron Velho
Board Member	10.00	0.00	Yes (X)	$0	$0	$0
Andee Rooney
Auxillary President	10.00	0.00	Yes (X)	$0	$0	$0
Bill Dubois
SAL Commander	10.00	0.00	Yes (X)	$0	$0	$0
Rick Morales
Riders Director	10.00	0.00	Yes (X)	$0	$0	$0
Jeff Colopy
Commander	10.00	0.00		$0	$0	$0	Yes (X)
William Gallagher
1st Vice Commander	10.00	0.00		$0	$0	$0	Yes (X)
James Armstrong
2nd Vice Commander	10.00	0.00		$0	$0	$0	Yes (X)
Susan Butler
Adjutant	10.00	0.00		$0	$0	$0	Yes (X)
Susan Butler
Finance Officer	10.00	0.00		$0	$0	$0	Yes (X)
Frank Tooley
Chaplain	10.00	0.00		$0	$0	$0	Yes (X)
Joe Gallagher
Historian	10.00	0.00		$0	$0	$0	Yes (X)
Brian Ham
Sergeant At Arms	10.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$10,511	MembershipDuesAmt
All Other Contributions	$10,023	AllOtherContributionsAmt
Total Contributions	$20,534	TotalContributionsAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,458	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,458	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,458	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,458	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,546	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$515	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,031	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,031	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Food and beverage sales	722210	$186,853	$186,853
Social events	713990	$24,795	$24,795

Field	Value	IRS element (for citing)
Other Revenue Total	$211,648	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$234,671	TotalRevenueColumnAmt
Related Or Exempt Func Income	$214,137	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

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

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$8,696	TotalAmt
Program Services	$8,696	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$960	TotalAmt
Management And General	$960	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$39,073	TotalAmt
Program Services	$16,844	ProgramServicesAmt
Management And General	$22,229	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,478	TotalAmt
Management And General	$2,478	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$16,977	TotalAmt
Program Services	$16,977	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,082	TotalAmt
Program Services	$1,082	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,128	TotalAmt
Program Services	$7,128	ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$162,548	TotalAmt
Program Services	$161,668	ProgramServicesAmt
Management And General	$880	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$238,942	TotalAmt
Program Services	$212,395	ProgramServicesAmt
Management And General	$26,547	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$11,499	BOYAmt
EOY	$7,228	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,499	BOYAmt
EOY	$7,228	EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$11,499	BOYAmt
EOY	$7,228	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,499	BOYAmt
EOY	$7,228	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,499	BOYAmt
EOY	$7,228	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$4,271	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	Reviewed by Treasurer and Commander
Governing documents etc available to public Part VI line 19	Documents are available to the public upon request.
List of other fees for services expenses Part IX line 11g	Column BSupplies $ 700Membership dues 5,410Events 10,734Total $ 16,844Column CBank fees $ 236Repairs 11,148Maintenance 10,845 Total $ 22,229
List of other expenses Part IX line 24e	Column BUtilities $ 36,727Food and beverage 124,844Subscriptions 97Total $161,668Column CAuto expenses $ 20Licenses 400Postage 460 Total $ 880
General explanation attachment	Please forgive the late filing of this tax return. The organization changed Finance Officers in the middle of the year and had a very difficult time reconciling accounts and organizing the financial information necessary to prepare an accurate tax return.