AMERICAN LEGION: Form 990EZ, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 54-0797519)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-06-20
- IRS object ID
- 201311719349200606
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-06-20T10:20:01-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bullock & Associates PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540797519 | EIN |
Name Name
| 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) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 7033427268 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Charles Kalbaugh | Name |
| Title | Commander/President | Title |
| Date Signed | 2013-06-20 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Lisa M Baker CPA | Name |
| PTIN | P00671211 | PTIN |
| Phone | 7037711234 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption Number | 0925 | GroupExemptionNumber |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | N/A | WebSite |
| Organization501c | X | Organization501c |
| Gross Receipts | 106265 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 4760 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 4969 | ProgramServiceRevenue |
| Membership Dues | 5665 | MembershipDues |
| Investment Income | 1 | InvestmentIncome |
| Cost Other Basis And Sales Expenses | 0 | CostOtherBasisAndSalesExpenses |
| Gaming Gross Income | 55284 | GamingGrossIncome |
| Fundraising Gross Income | 0 | FundraisingGrossIncome |
| Special Events Direct Expenses | 40933 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 14351 | SpecialEventsNetIncomeLoss |
| Gross Sales Of Inventory | 35586 | GrossSalesOfInventory |
| Cost Of Goods Sold | 58408 | CostOfGoodsSold |
| Gro Profit Loss Sales Of Inventory | -22822 | GroProfitLossSalesOfInventory |
| Total Revenue | 6924 | TotalRevenue |
| Fees And Oth Pymt To Ind Contractors | 951 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 16302 | OccupancyRentUtilitiesAndMaint |
| Printing Publications Postage | 90 | PrintingPublicationsPostage |
| Other Expenses Total | 13542 | OtherExpensesTotal |
| Total Expenses | 30885 | TotalExpenses |
| Excess Or Deficit For Year | -23961 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 53582 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 29621 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54334 | BOY |
| EOY | 30666 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54334 | BOY |
| EOY | 30666 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 752 | BOY |
| EOY | 1045 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53582 | BOY |
| EOY | 29621 | EOY |
| 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. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment (2 entries)
| Description Program Service AccomDescriptionProgramServiceAccom | Grants And AllocationsGrantsAndAllocations |
|---|---|
| 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. | 21451 |
| Post 293 pays dues to national and state American Legion organizations so they may better organize and inform veterans. | 4315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 25766 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (5 entries)
| TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|
| Glenn Dell | ||
| Vice President | 1.00 | 0 |
| James Rust | ||
| Vice President | 1.00 | 0 |
| Steven L Curtis | ||
| Finance Officer | 8.00 | 0 |
| Tim Strohmeier | ||
| Vice President | 2.00 | 0 |
| Charles Kalbaugh | ||
| President | 20.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | false | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | false | OrganizationHadUBI |
| Organization Filed990 T | false | OrganizationFiled990T |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Organization Dissolved Etc | false | OrganizationDissolvedEtc |
| Did Org File Form1120 POL This Year | false | DidOrgFileForm1120POLThisYear |
| Made Loans To From Officers | false | MadeLoansToFromOfficers |
| Initiation Fees And Capital Contri | 0 | InitiationFeesAndCapitalContri |
| Gross Receipts For Public Use | 0 | GrossReceiptsForPublicUse |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | The Corporation | NamePerson |
Address US AddressUS
| 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) |
|---|---|---|
| Telephone Number | 5403380910 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccount |
| Foreign Office | false | ForeignOffice |
| Maintain Any Donor Advised Funds | false | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | false | DoesOrgHaveHospital |
| Tanning Services Provided | false | TanningServicesProvided |
| Form720 Filed | false | Form720Filed |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction With Control Entity | false | TransactionWithControlEntity |
| Engage Political Cmpgn Activities | false | EngagePoliticalCmpgnActivities |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
Schedule G IRS990ScheduleG
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | 14490 | GrossRevenueBingo |
| Cash Prizes Bingo | 6147 | CashPrizesBingo |
| Other Direct Expenses Bingo | 6049 | OtherDirectExpensesBingo |
| Volunteer Labor Bingo | true | VolunteerLaborBingo |
| Volunteer Labor Percentage Bingo | 1.00000 | VolunteerLaborPercentageBingo |
| Gross Revenue Pull Tabs | 40794 | GrossRevenuePullTabs |
| Cash Prizes Pull Tabs | 25942 | CashPrizesPullTabs |
| Other Direct Expenses Pull Tabs | 2795 | OtherDirectExpensesPullTabs |
| Volunteer Labor Pull Tabs | true | VolunteerLaborPullTabs |
| Volunteer Labor Prcntage Pull Tabs | 1.00000 | VolunteerLaborPrcntagePullTabs |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGaming |
| Gross Revenue Total Gaming | 55284 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 32089 | CashPrizesTotalGaming |
| Other Direct Expenses Total Gaming | 8844 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 40933 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 14351 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | VA | StatesWhereGamingConducted |
| Licensed | true | Licensed |
| License Suspended Etc | false | LicenseSuspendedEtc |
| Gaming With Nonmembers | true | GamingWithNonmembers |
| Member Of Other Entity | false | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 1.00000 | PercentageOfGamingOwnFacility |
| Name Of Gaming Rec Keeper Person | Tracy Gallagher | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| 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) |
|---|---|---|
| Contract With3rd Party For Gam Rev | false | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | Charles L Kalbaugh Jr | GamingManagerNamePerson |
| Gaming Manager Services Provided | Oversight of bingo operations | GamingManagerServicesProvided |
| Gaming Manager Is Director Officer | X | GamingManagerIsDirectorOfficer |
| Charitable Distrib Required | true | CharitableDistribRequired |
| Amount Distributed | 1449 | AmountDistributed |
Form990 Schedule G Part IV Form990ScheduleGPartIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part III, Line 17b - Distributions Required Under State Law | $1449 |
| Schedule G - Additional Information | Scholarships, grants and charitable donations to be disbursed in following calendar year. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990-EZ, Part II, Line 26.1001 | Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $752 Accounts Payable and Accrued Expenses - Ending $1045 |
| Form 990-EZ, Part I, Line 16.7 | Other Expenses.7 | Loss on investments $150 |
| Form 990-EZ, Part I, Line 16.6 | Other Expenses.6 | Direct costs for special event $588 |
| Form 990-EZ, Part I, Line 16.5 | Other Expenses.5 | Operating fees/licenses $653 |
| Form 990-EZ, Part I, Line 16.4 | Other Expenses.4 | Legion Programs $1244 |
| Form 990-EZ, Part I, Line 16.3 | Other Expenses.3 | Scholarships $1500 |
| Form 990-EZ, Part I, Line 16.2 | Other Expenses.2 | Donation $2350 |
| Form 990-EZ, Part I, Line 16.1 | Other Expenses.1 | Legion dues paid $4315 |
| Form 990-EZ, Part I, Line 16.1012 | Other Expenses.1012 | Insurance $1817 |
| Form 990-EZ, Part I, Line 16.1002 | Other Expenses.1002 | Office Expenses $925 |