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AMERICAN LEGION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 31-4370355)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-08-15
IRS object ID
201232289349301878
Schema version
2011v1.2
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)
Timestamp2012-08-15T11:15:55-04:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1C AND J TAX SERVICEBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1803 BURR OAK BLVDAddressLine1
CityNELSONVILLECity
StateOHState
ZIP Code45764ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN314370355EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 0021BusinessNameLine1
Business Name Line2KT CROSSEN POSTBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone7405924027Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 WEST UNION STREETAddressLine1
CityATHENSCity
StateOHState
ZIP Code45701ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMICHELE POWELLName
TitleCOMMANDERTitle
Date Signed2012-08-08DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSTEVEN M BISHOPName
Phone7407532903Phone
Date Prepared2012-08-07DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonMARK MITCHELLNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1520 W UNION STAddressLine1
CityATHENSCity
StateOHState
ZIP Code45701ZIPCode
FieldValueIRS element (for citing)
Gross Receipts273020GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Type Of Organization AssociationXTypeOfOrganizationAssociation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission Descriptionallows entity to provide services to veteransActivityOrMissionDescription
Nbr Voting Members Governing Body7NbrVotingMembersGoverningBody
Nbr Independent Voting Members0NbrIndependentVotingMembers
Total Nbr Employees7TotalNbrEmployees
Total Nbr Volunteers15TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year1835ContributionsGrantsPriorYear
Contributions Grants Current Year16777ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year4InvestmentIncomeCurrentYear
Other Revenue Prior Year130217OtherRevenuePriorYear
Other Revenue Current Year144268OtherRevenueCurrentYear
Total Revenue Prior Year132052TotalRevenuePriorYear
Total Revenue Current Year161049TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year81516SalariesEtcPriorYear
Salaries Etc Current Year69854SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year122363OtherExpensePriorYear
Other Expenses Current Year125879OtherExpensesCurrentYear
Total Expenses Prior Year203879TotalExpensesPriorYear
Total Expenses Current Year195733TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-71827RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-34684RevenuesLessExpensesCY
Total Assets BOY209771TotalAssetsBOY
Total Assets EOY185256TotalAssetsEOY
Total Liabilities BOY8457TotalLiabilitiesBOY
Total Liabilities EOY3435TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY201314NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY181821NetAssetsOrFundBalancesEOY
Mission DescriptionA VETERANS ORGANIZATION THAT PROVIDES BENEFITS TO ITS MEMBERS AND PROVIDE FINANCIAL AND SOCIAL SUPPORT TO AREA YOUTH AND NON PROFIT ORGANIZATIONSMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense69129Expense
DescriptionCOST OF GOODS SOLD TO ALLOW SALE OF INVENTORY TO PAY LODGE OPERATINGDescription

Activity2 Activity2

FieldValueIRS element (for citing)
Expense69854Expense
DescriptionWAGES AND SALARIES AND PAYROLL TAXES PD TO EMPLOYEESDescription

Activity3 Activity3

FieldValueIRS element (for citing)
Expense42842Expense
DescriptionDIRECT EXPENSES FOR GAMING ACTIVITIES THAT INCLUDE AMOUNTSDescription
FieldValueIRS element (for citing)
Total Program Service Expense181825TotalProgramServiceExpense
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 LiabilitiesfalseReportOtherLiabilities
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 Employees7NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Nbr Voting Governing Body Members7NbrVotingGoverningBodyMembers
Number Independent Voting Members0NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name Personmark mitchellNamePerson
Telephone Number7405924027TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1520 W UNION STAddressLine1
CityATHENSCity
StateOHState
ZIP Code45701ZIPCode
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
MICHELE POWELL
COMMANDER10X000
mark mitchell
FINANCE OFFICE5X000
JAMES MITCHELL
ADJUTANT5X000
FieldValueIRS element (for citing)
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Membership Dues10075MembershipDues
All Other Contributions6702AllOtherContributions
Total Contributions16777TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column4TotalRevenueColumn
Related Or Exempt Function Income4RelatedOrExemptFunctionIncome

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real2575Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real2575Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column2575TotalRevenueColumn
Related Or Exempt Function Income2575RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Cntrbtns Rprtd Fundraising Events6702CntrbtnsRprtdFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Income Gaming103536GrossIncomeGaming
Gaming Direct Expenses42842GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column60694TotalRevenueColumn
Related Or Exempt Function Income60694RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Gross Sales Of Inventory133565GrossSalesOfInventory
Cost Of Goods Sold69129CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column64436TotalRevenueColumn
Related Or Exempt Function Income64436RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
JUKEBOX/MISC/RECYCLE70187018
BASEBALL95459545
FieldValueIRS element (for citing)
Total Other Revenue16563TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column161049TotalRevenueColumn
Related Or Exempt Function Income144272RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total66672Total
Program Services66672ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total3182Total
Program Services3182ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total135Total
Program Services135ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1197Total
Program Services1197ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total25462Total
Program Services25462ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total1402Total
Program Services1402ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total15691Total
Program Services15691ProgramServices

Other Expenses OtherExpenses (4 entries)

TotalTotal
11024
4780
11197
4784

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total50207Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total195733Total
Program Services195733ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY21722BOY
EOY17287EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY4389BOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY2400BOY
EOY2400EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis582005LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec416436LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY181260BOY
EOY165569EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY209771BOY
EOY185256EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY8457BOY
EOY3435EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8457BOY
EOY3435EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY26111BOY
EOY17287EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY175203BOY
EOY164534EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY201314BOY
EOY181821EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY209771BOY
EOY185256EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-34684ReconcilationRevenueExpenses
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Included On FSfalseIncludedOnFS

Buildings Buildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis462720InvestmentCostOrOtherBasis
Depreciation307511Depreciation
Book Value155209BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Investment Cost Or Other Basis9680InvestmentCostOrOtherBasis
Depreciation4154Depreciation
Book Value5526BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis109605InvestmentCostOrOtherBasis
Depreciation116893Depreciation
Book Value-7288BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings153447TotalOfBookValueLandBuildings
Total Revenue161049TotalRevenue
Total Expenses195733TotalExpenses
Excess Or Deficit For Year-34684ExcessOrDeficitForYear
Excess Or Deficit Per FS-34684ExcessOrDeficitPerFS

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

ExplanationExplanation
NO SUPPLEMENTAL INFORMATION TO REPORT FOR THE ABOVE LISTED
LINES

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agreement Ref FundraisingfalseAgreementRefFundraising
Licensed StatesOHLicensedStates

Gaming Information GamingInformation

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs103536GrossRevenuePullTabs
Other Direct Expenses Pull Tabs110237OtherDirectExpensesPullTabs
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabs
Gross Revenue Total Gaming103536GrossRevenueTotalGaming
Other Direct Expenses Total Gaming110237OtherDirectExpensesTotalGaming
Direct Expense Summary Gaming110237DirectExpenseSummaryGaming
Net Gaming Income Summary-6701NetGamingIncomeSummary
FieldValueIRS element (for citing)
States Where Gaming ConductedOHStatesWhereGamingConducted
LicensedtrueLicensed
License Suspended EtcfalseLicenseSuspendedEtc
Gaming With NonmembersfalseGamingWithNonmembers
Member Of Other EntityfalseMemberOfOtherEntity
Percentage Of Gaming Own Facility1.00000PercentageOfGamingOwnFacility
Name Of Gaming Rec Keeper PersonMICHELE POWELLNameOfGamingRecKeeperPerson

Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS

FieldValueIRS element (for citing)
Address Line1520 W UNION STAddressLine1
CityATHENSCity
StateOHState
ZIP Code45701ZIPCode
FieldValueIRS element (for citing)
Contract With3rd Party For Gam RevfalseContractWith3rdPartyForGamRev
Gaming Manager Name PersonMICHELE POWELLGamingManagerNamePerson
Gaming Manager Services ProvidedOVERSEE OPERATIONS ORDER SUPPLIESGamingManagerServicesProvided
Gaming Manager Is Director OfficerXGamingManagerIsDirectorOfficer
Charitable Distrib RequiredtrueCharitableDistribRequired
Amount Distributed95167AmountDistributed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

ExplanationExplanation
THE THREE LARGEST EXPENSES FOR CARRYING OUT CLUB OBJECTIVES IS
COST OF GOODS SOLD, PAYROLL AND DIRECT GAMING EXPENSES.