JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF (EIN 59-6200723)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-06-01
IRS object ID: 201241539349300424
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-06-01T15:53:26-04:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Uustal & Tedesco	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	321 West Davie Boulevard	AddressLine1
City	Fort Lauderdale	City
State	FL	State
ZIP Code	33315	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	596200723	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	James Carl Frederick Post NUM157 Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JAME	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1791 Mears Parkway	AddressLine1
City	Margate	City
State	FL	State
ZIP Code	33063	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	William Gallagher	Name
Title	Cammander	Title
Phone	9549710882	Phone
Date Signed	2012-06-01	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Thomas J Tedesco Jr CPA Esq	Name
Phone	9544631776	Phone
Date Prepared	2012-06-01	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	William Gallagher	NameOfPrincipalOfficerPerson
Gross Receipts	161424	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Group Exemption Number	0925	GroupExemptionNumber
Organization501c	X	Organization501c
Web Site	alpost157.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1998	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	Provide an Establishment for Veterans and Servicement to congregate	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	14	TotalNbrVolunteers
Total Gross UBI	138624	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	22600	ContributionsGrantsPriorYear
Contributions Grants Current Year	22800	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	140905	OtherRevenuePriorYear
Other Revenue Current Year	138624	OtherRevenueCurrentYear
Total Revenue Prior Year	163505	TotalRevenuePriorYear
Total Revenue Current Year	161424	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	172357	OtherExpensePriorYear
Other Expenses Current Year	171921	OtherExpensesCurrentYear
Total Expenses Prior Year	172357	TotalExpensesPriorYear
Total Expenses Current Year	171921	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-8852	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-10497	RevenuesLessExpensesCY
Total Assets BOY	20236	TotalAssetsBOY
Total Assets EOY	9739	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	20236	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9739	NetAssetsOrFundBalancesEOY
Mission Description	Provide an Establishment for Veterans and Servicement to congregate	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	171921	Expense
Description	The organization collects membership dues from its members and uses the funds to maintain an establishment for its members to congregate For 2011 there were 570 members all of whom paid a 40 contribution to the organization Of the amount contrib uted 21 goes back to the parent organization The American Legion Department of Florida	Description
Total Program Service Expense	171921	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	William Gallagher	NamePerson
Telephone Number	9739710882	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1791 Mears Parkway	AddressLine1
City	Margate	City
State	FL	State
ZIP Code	33063	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Don Turner
Board Member	10.00	X	0	0	0
John White
Board Member	10.00	X	0	0	0
Paul Allaire
Board Member	10.00	X	0	0	0
Victor De Lalla
Board Member	10.00	X	0	0	0
Don Rollins
Adjutant	10.00		0	0	0	X
Doug Rodes
Service Officer	10.00		0	0	0	X
EDarle Lukehart
Historian	10.00		0	0	0	X
Frank Orefice
Finance Officer	10.00		0	0	0	X
Frank Orefice
Service OffEditor	10.00		0	0	0	X
Frank Tooley
Chaplain	10.00		0	0	0	X
Jack Sherouse
Sergeant At Arms	10.00		0	0	0	X
Jeff Colopsy
2nd Vice Commander	10.00		0	0	0	X
William Gallagher
Commander	10.00		0	0	0	X
William Gallagher
1st Vice Commander	10.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	22800	MembershipDues
Total Contributions	22800	TotalContributions

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	FoodBeverages from Hal	Description
Business Code	722410	BusinessCode
Total Revenue Column	138624	TotalRevenueColumn
Unrelated Business Revenue	138624	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	138624	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	161424	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	138624	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1875	Total
Program Services	1875	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	19359	Total
Program Services	19359	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	12125	Total
Program Services	12125	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Beverages for Bar	79236	79236
Utilities - Electric	17106	17106
Sales Tax	9821	9821
Maintenance - Post	7235	7235

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	25164	Total
Program Services	25164	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	171921	Total
Program Services	171921	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	20236	BOY
EOY	9739	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	20236	BOY
EOY	9739	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	20236	BOY
EOY	9739	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20236	BOY
EOY	9739	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20236	BOY
EOY	9739	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-10497	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	ExplanationExplanation
01. Form 990 governing body review (Part VI, line 11)	No review was or will be conducted
02. Governing documents, etc, available to public (Part VI, line 19)	No documents available to the public