JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF (EIN 59-6200723)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-10-17
IRS object ID: 201112909349301371
Schema version: 2010v3.4
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	2011-10-17T16:33:01-05:00	Timestamp
Tax Period End Date	2010-12-31	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 W DAVIE BLVD	AddressLine1
City	FT LAUDERDALE	City
State	FL	State
ZIP Code	33315	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	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 157 INC	BusinessNameLine1
Business Name Line2	THE AMERICAN LEGION MARGATE FL	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	JAME	NameControl
Phone	9549710882	Phone

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	PETER NEPA	Name
Title	COMMANDER	Title
Phone	9549710882	Phone
Date Signed	2011-10-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS J TEDECO JR	Name
Phone	9544631776	Phone
Date Prepared	2011-10-17	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PETER NEPA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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)
Gross Receipts	163505	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
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 SERVICEMEN TO CONGREGATE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	13	TotalNbrVolunteers
Total Gross UBI	140905	TotalGrossUBI
Contributions Grants Prior Year	23880	ContributionsGrantsPriorYear
Contributions Grants Current Year	22600	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	127606	OtherRevenuePriorYear
Other Revenue Current Year	140905	OtherRevenueCurrentYear
Total Revenue Prior Year	151486	TotalRevenuePriorYear
Total Revenue Current Year	163505	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	142633	OtherExpensePriorYear
Other Expenses Current Year	172357	OtherExpensesCurrentYear
Total Expenses Prior Year	142633	TotalExpensesPriorYear
Total Expenses Current Year	172357	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	8853	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-8852	RevenuesLessExpensesCY
Total Assets BOY	29088	TotalAssetsBOY
Total Assets EOY	20236	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	29088	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	20236	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDE AN ESTABLISHMENT FOR VETERANS AND SERVICEMEN TO CONGREGATE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE ORGANIZATION COLLECTS MEMBERSHIP DUES FROM ITS MEMBERS AND USES THE FUNDS TO MAINTAIN AN ESTABLISHMENT FOR ITS MEMBERS TO CONGREGATE. FOR 2010 THERE WERE 565 MEMBERS ALL OF WHOM PAID A 40 CONTRIBUTION TO THE ORGANIZATION. OF THE AMOUNT CONTRIBUTED 21 GOES BACK TO THE PARENT ORGANIZATION "THE AMERICAN LEGION DEPARTMENT OF FLORIDA".	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	THE ORGANIZATION MAINTAINS A HALL FOR THE MEMBERS TO CONGREGATE AND SOCIALIZE. THE HALL AT TIMES NEEDS REPAIRS WHICH IS THE BIGGEST EXPENSE AND THERE ARE OTHER MINOR COSTS ASSOCIATED WITH RUNNING THE ORGANIZATION.	Description

Field	Value	IRS element (for citing)
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
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	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
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
Indoor Tanning Services	false	IndoorTanningServices
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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PETER NEPA	NamePerson
Telephone Number	9549377403	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 (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
VICTOR DELALLA
BOARD MEMBER	10.00	X	0	0	0
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
JACK SHEROUSE
SGT. OF ARMS	10.00		0	0	0	X
PETER NEPA
POST COMMAND	10.00		0	0	0	X
BILL GALLAGHER
1ST VICE CO	10.00		0	0	0	X
DOUG RODES
SERVICE OFFI	10.00		0	0	0	X
JEFF COLOPY
2ND VICE COM	10.00		0	0	0	X
DON ROLLINS
ADJUTANT	10.00		0	0	0	X
FRANK OERFICE
FIN OFFICER/	10.00		0	0	0	X
FRANK TOOLEY
CHAPLAIN	10.00		0	0	0	X
EDARLE LUKEHART
HISTORIAN	10.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	22600	MembershipDues
Total Contributions	22600	TotalContributions

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	FOOD/BEVERAGES FROM HALL	Description
Business Code	722410	BusinessCode
Total Revenue Column	140905	TotalRevenueColumn
Unrelated Business Revenue	140905	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	140905	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	163505	TotalRevenueColumn
Unrelated Business Revenue	140905	UnrelatedBusinessRevenue

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1875	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	18603	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	11865	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
BEVERAGES FOR BAR	80693
UTILITIES - ELECTRIC	16903
SALES TAX	9791
MAINTENANCE - POST	7441
REFUSE REMOVAL	6920

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	18266	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	172357	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	29088	BOY
EOY	20236	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	29088	BOY
EOY	20236	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	29088	BOY
EOY	20236	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	29088	BOY
EOY	20236	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	29088	BOY
EOY	20236	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-8852	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	THE ORGANIZATION MAINTAINS A HALL FOR THE MEMBERS TO CONGREGATE AND SOCIALIZE. THE HALL AT TIMES NEEDS REPAIRS WHICH IS THE BIGGEST EXPENSE AND THERE ARE OTHER MINOR COSTS ASSOCIATED WITH RUNNING THE ORGANIZATION.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
OTHER EXPENSES	FORM 990, PART IX, LINE 24F	UTILITIES - GAS 6,773 TELEPHONE 2,880 ENTERTAINMENT/PARTIES 2,600 FOOD FOR BAR 2,132 UTILITIES - WATER & SEWER 1,197 PRINTING/REPRODUCTIONS 1,099 BANK CHARGES 882 HONOR GUARD 397 EXTERMINATOR 180 BAR SUPPLIES 65 LICENSES 61