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AMERICAN LEGION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 52-0965327)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-22
IRS object ID
201323269349300142
Schema version
2012v2.1
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

FieldValueIRS element (for citing)
Timestamp2013-11-22T23:33:02-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN200696053EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Gladden Tax and Accounting ServicesBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 43148AddressLine1
CityBaltimoreCity
StateMDState
ZIP Code21236ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN520965327EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1American Legion Post 0130 IncBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line18666 Silver Lake DriveAddressLine1
CityPerry HallCity
StateMDState
ZIP Code21128ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameRobert WatsonName
TitleCommanderTitle
Phone4108700625Phone
Date Signed2013-11-15DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJoseph W Gladden EAName
PTINP00428337PTIN
Phone4109339393Phone
Date Prepared2013-11-22DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

FieldValueIRS element (for citing)
Business Name Line1Overlea-Perry Hall American LeBusinessNameLine1
FieldValueIRS element (for citing)
Name Of Principal Officer PersonRobert WatsonNameOfPrincipalOfficerPerson
Gross Receipts446774GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1948YearFormation
State Legal DomicileMDStateLegalDomicile
Activity Or Mission DescriptionThe American Legion Post 130 was formed to support the veterans in the overlea-Perry Hall community and their families. The Post is very active in the community helping with civic activities and raising funds to help various children & youth groups in the community.ActivityOrMissionDescription
Nbr Voting Members Governing Body625NbrVotingMembersGoverningBody
Nbr Independent Voting Members625NbrIndependentVotingMembers
Total Nbr Employees17TotalNbrEmployees
Total Nbr Volunteers45TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year18880ContributionsGrantsPriorYear
Contributions Grants Current Year23035ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year36InvestmentIncomePriorYear
Investment Income Current Year15InvestmentIncomeCurrentYear
Other Revenue Prior Year181626OtherRevenuePriorYear
Other Revenue Current Year195255OtherRevenueCurrentYear
Total Revenue Prior Year200542TotalRevenuePriorYear
Total Revenue Current Year218305TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year71469SalariesEtcPriorYear
Salaries Etc Current Year82369SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year129296OtherExpensePriorYear
Other Expenses Current Year107390OtherExpensesCurrentYear
Total Expenses Prior Year200765TotalExpensesPriorYear
Total Expenses Current Year189759TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-223RevenuesLessExpensesPriorYear
Revenues Less Expenses CY28546RevenuesLessExpensesCY
Total Assets BOY343888TotalAssetsBOY
Total Assets EOY375119TotalAssetsEOY
Total Liabilities BOY14758TotalLiabilitiesBOY
Total Liabilities EOY3256TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY329130NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY371863NetAssetsOrFundBalancesEOY
Mission DescriptionThe American Legion Post 130 was formed to support the veterans in the overlea-Perry Hall community and their families. The Post is very active in the community helping with civic activities and raising funds to help various children & youth groups in the community.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense3383Expense
Revenue4013Revenue
DescriptionAmerican Legion Post 130 annual receives awards at the State Convention for donations made to Various Children & Youth and Veterans hospitals and homes. The Post also has made itself the home of the Cub Scouts and Boy ScoutsDescription
Total Program Service Expense3383TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingtrueGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees17NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledfalseForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members625NbrVotingGoverningBodyMembers
Number Independent Voting Members625NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholderstrueMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovaltrueDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementfalseRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonRobert WatsonNamePerson
Telephone Number4108700625TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line18666 Silver Lake DriveAddressLine1
CityPerry HallCity
StateMDState
ZIP Code21128ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
Patrick Holter
Fiance Officer25.00X000
Robert Watson
Commander25.00X000
Wayne Smith
1st Vice Commander5.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Membership Dues16169MembershipDues
Fundraising Events6866FundraisingEvents
Total Contributions23035TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column15TotalRevenueColumn
Related Or Exempt Function Income15RelatedOrExemptFunctionIncome

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real55875Real

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real33418Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real22457Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column22457TotalRevenueColumn
Related Or Exempt Function Income22457RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Cntrbtns Rprtd Fundraising Events6866CntrbtnsRprtdFundraisingEvents
Gross Income Gaming105904GrossIncomeGaming
Gaming Direct Expenses5782GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column100122TotalRevenueColumn
Related Or Exempt Function Income100122RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Gross Sales Of Inventory257623GrossSalesOfInventory
Cost Of Goods Sold189269CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column68354TotalRevenueColumn
Related Or Exempt Function Income68354RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMiscellaneousDescription
Business Code900099BusinessCode
Total Revenue Column4322TotalRevenueColumn
Related Or Exempt Function Income4322RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue4322TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column218305TotalRevenueColumn
Related Or Exempt Function Income195270RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Info In Schedule O Part IXXInfoInScheduleOPartIX

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total68221Total
Management And General68221ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total4877Total
Management And General4877ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total9271Total
Management And General9271ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total5675Total
Management And General5675ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total100168Total
Program Services3383ProgramServices
Management And General96785ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1547Total
Management And General1547ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total189759Total
Program Services3383ProgramServices
Management And General186376ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY91146BOY
EOY122377EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY755BOY
EOY755EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis251987LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY251987BOY
EOY251987EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY343888BOY
EOY375119EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY11179BOY
EOY12EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY3579BOY
EOY3244EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY14758BOY
EOY3256EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY329130BOY
EOY371863EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY329130BOY
EOY371863EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY343888BOY
EOY375119EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses28546ReconcilationRevenueExpenses
Reconcilation Other Changes14187ReconcilationOtherChanges
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewtrueAccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule D IRS990ScheduleD

Buildings Buildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis251987InvestmentCostOrOtherBasis
Book Value251987BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings251987TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
Sales Tax Liabilities$970
Payroll Liabilities$2,274
FieldValueIRS element (for citing)
Total Of Amounts3244TotalOfAmounts

Schedule G IRS990ScheduleG

Gaming Information GamingInformation

FieldValueIRS element (for citing)
Gross Revenue Bingo42766GrossRevenueBingo
Other Direct Expenses Bingo5782OtherDirectExpensesBingo
Volunteer Labor BingotrueVolunteerLaborBingo
Volunteer Labor Percentage Bingo1.00000VolunteerLaborPercentageBingo
Gross Revenue Pull Tabs4311GrossRevenuePullTabs
Volunteer Labor Pull TabstrueVolunteerLaborPullTabs
Volunteer Labor Prcntage Pull Tabs1.00000VolunteerLaborPrcntagePullTabs
Gross Revenue Other Gaming58827GrossRevenueOtherGaming
Volunteer Labor Other GamingtrueVolunteerLaborOtherGaming
Volunteer Labor Prcnt Other Gaming1.00000VolunteerLaborPrcntOtherGaming
Gross Revenue Total Gaming105904GrossRevenueTotalGaming
Other Direct Expenses Total Gaming5782OtherDirectExpensesTotalGaming
Direct Expense Summary Gaming5782DirectExpenseSummaryGaming
Net Gaming Income Summary100122NetGamingIncomeSummary
FieldValueIRS element (for citing)
States Where Gaming ConductedMDStatesWhereGamingConducted
LicensedtrueLicensed
Gaming With NonmembersfalseGamingWithNonmembers
Member Of Other EntityfalseMemberOfOtherEntity
Percentage Of Gaming Own Facility1.000PercentageOfGamingOwnFacility
Name Of Gaming Rec Keeper PersonRobert WatsonNameOfGamingRecKeeperPerson

Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS

FieldValueIRS element (for citing)
Address Line18666 Silver Lake DriveAddressLine1
CityPerry HallCity
StateMDState
ZIP Code21128ZIPCode
FieldValueIRS element (for citing)
Contract With3rd Party For Gam RevfalseContractWith3rdPartyForGamRev
Gaming Manager Name PersonPatrick HolterGamingManagerNamePerson
Gaming Manager Services Providedrecord informationGamingManagerServicesProvided
Gaming Manager Is Director OfficerXGamingManagerIsDirectorOfficer
Charitable Distrib RequiredfalseCharitableDistribRequired

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
O01Members or stockholder classes and rights Part VI line 6Members of the organization must pay annual dues. Each member in good standing as a vote at each general meeting, annual meeting and election of officers
O02Member election for additional members Part VI line 7aMembers in good standing may participate in the annual election of officers.
O03Governing body decisions Part VI line 7bMembers in good standing may vote on organization decisions at all general meetings and annual meetings.
O04Form 990 governing body review Part VI line 11Form 990 is not reviewed by all members of the organization.
O05Governing documents etc available to public Part VI line 19Form 990 is available to the public upon written request.
O06Explanation of other changes in net assets or fund balances Part XI line 9Prior Period Adjustment Change from Accrual basis to tax basis on balance sheet
O07List of other fees for services expenses Part IX line 11gPlease see the overflow statement for this complete list