AMERICAN LEGION: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 54-0797519)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-10-09
- IRS object ID
- 201432829349200118
- Schema version
- 2013v3.1
- 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 | 2014-10-09T12:57:43-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bullock & Associates PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 831A South King Street | AddressLine1 |
| City | Leesburg | City |
| State | VA | State |
| ZIP Code | 20175 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540797519 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The American Legion Shelbourne Parish | BusinessNameLine1 |
| Business Name Line2 | Post 293 Inc | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 5403380910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 597 | AddressLine1 |
| City | Purcellville | City |
| State | VA | State |
| ZIP Code | 20134 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jon Maus | PersonNm |
| Person Title | Vice President | PersonTitleTxt |
| Signature | 2014-10-07 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lisa M Baker | PreparerPersonNm |
| PTIN | P00671211 | PTIN |
| Phone | 7037711234 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 0925 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Gross Receipts | $89,121 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $9,857 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $4,283 | ProgramServiceRevenueAmt |
| Membership Dues | $6,104 | MembershipDuesAmt |
| Investment Income | $1 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $44,387 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $27,938 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $16,449 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $24,489 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $19,071 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $5,418 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $42,112 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $987 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $17,725 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $620 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $21,773 | OtherExpensesTotalAmt |
| Total Expenses | $41,105 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,007 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $29,621 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,628 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,666 | BOYAmt |
| EOY | $30,577 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $205 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,666 | BOYAmt |
| EOY | $30,782 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,045 | BOYAmt |
| EOY | $154 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,621 | BOYAmt |
| EOY | $30,628 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Provide support to VA medical centers, direct aid to veterans in need on occasion, and direct contributions to other tax-exempt charitable organizations. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt |
|---|---|
| Post 293 pays dues to national and state American Legion organizations so they may better organize and inform veterans. | $4,416 |
| Post 293 provides support for local community organizations such as youth sports, fire and rescue companies, as well as local VA medical centers. Amounts include direct aid to veterans in need on occasion as well as direct contributions to other tax-exempt charitable organizations. This is the direct purpose of our organization. | $24,854 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,270 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Charles Kalbaugh | ||
| President | 20.00 | $0 |
| Jon Maus | ||
| Vice President | 25.00 | $0 |
| Don Nelson | ||
| Finance Officer | 2.00 | $0 |
| James Rust | ||
| Vice President | 3.00 | $0 |
| Gordan Chase | ||
| Vice President | 3.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | The Corporation | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 N 21st Street | AddressLine1 |
| City | Purcellville | City |
| State | VA | State |
| ZIP Code | 20134 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5403380910 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $18,830 | GrossRevenueBingoAmt |
| Cash Prizes Bingo | $7,483 | CashPrizesBingoAmt |
| Other Direct Expenses Bingo | $7,119 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | Yes (true) | VolunteerLaborBingoInd |
| Volunteer Labor Bingo | 1.00000 | VolunteerLaborBingoPct |
| Gross Revenue Pull Tabs | $25,557 | GrossRevenuePullTabsAmt |
| Cash Prizes Pull Tabs | $10,333 | CashPrizesPullTabsAmt |
| Other Direct Expenses Pull Tabs | $3,003 | OtherDirectExpensesPullTabsAmt |
| Volunteer Labor Pull Tabs | Yes (true) | VolunteerLaborPullTabsInd |
| Volunteer Labor Pull Tabs | 1.00000 | VolunteerLaborPullTabsPct |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $44,387 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $17,816 | CashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $10,122 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $27,938 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $16,449 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | VA | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | Tracy Gallagher | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 606 Brian Thomas Court | AddressLine1 |
| City | Leesburg | City |
| State | VA | State |
| ZIP Code | 20175 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | Charles L Kalbaugh Jr | GamingManagerPersonNm |
| Gaming Manager Services Prov | Oversight of bingo operations | GamingManagerServicesProvTxt |
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | Yes (true) | CharitableDistributionRqrInd |
| Distributed | $1,883 | DistributedAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| STM01 | Scholarships, grants and charitable donations to be disbursed in following calendar year. |
| Part III, Line 17b - Distributions Required Under State Law | va $1883 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $143 |
| Other Expenses.1002 | Office Expenses $7532 |
| Other Expenses.1012 | Insurance $1592 |
| Other Expenses.1 | Legion dues paid $4416 |
| Other Expenses.2 | Direct costs for special event $2342 |
| Other Expenses.3 | Donation $2340 |
| Other Expenses.4 | Scholarships $1500 |
| Other Expenses.5 | Legion Programs $1285 |
| Other Expenses.7 | Operating fees/licenses $473 |
| Other Expenses.8 | Loss on investments $150 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $205 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $1045 Accounts Payable and Accrued Expenses - Ending $154 |