STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

AMERICAN LEGION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 52-0965327)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-08-15
IRS object ID
201142279349303549
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-08-15T16:21:12-04:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

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 Line18627 Lawrence Hill RoadAddressLine1
CityPerry HallCity
StateMDState
ZIP Code21128ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

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
Date Signed2011-08-15DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJoseph W Gladden EAName
Phone4109339393Phone
Date Prepared2011-08-15DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonRobert WatsonNameOfPrincipalOfficerPerson
Gross Receipts455765GrossReceipts
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 communityActivityOrMissionDescription
Nbr Voting Members Governing Body625NbrVotingMembersGoverningBody
Nbr Independent Voting Members625NbrIndependentVotingMembers
Total Nbr Employees17TotalNbrEmployees
Total Nbr Volunteers75TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year18249ContributionsGrantsPriorYear
Contributions Grants Current Year22720ContributionsGrantsCurrentYear
Program Service Revenue Prior Year78573ProgramServiceRevenuePriorYear
Program Service Revenue CY86457ProgramServiceRevenueCY
Investment Income Prior Year2234InvestmentIncomePriorYear
Investment Income Current Year1504InvestmentIncomeCurrentYear
Other Revenue Prior Year141489OtherRevenuePriorYear
Other Revenue Current Year155107OtherRevenueCurrentYear
Total Revenue Prior Year240545TotalRevenuePriorYear
Total Revenue Current Year265788TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year61222SalariesEtcPriorYear
Salaries Etc Current Year68389SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year166542OtherExpensePriorYear
Other Expenses Current Year230488OtherExpensesCurrentYear
Total Expenses Prior Year227764TotalExpensesPriorYear
Total Expenses Current Year298877TotalExpensesCurrentYear
Revenues Less Expenses Prior Year12781RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-33089RevenuesLessExpensesCY
Total Assets BOY383184TotalAssetsBOY
Total Assets EOY369843TotalAssetsEOY
Total Liabilities BOY20512TotalLiabilitiesBOY
Total Liabilities EOY40260TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY362672NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY329583NetAssetsOrFundBalancesEOY
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 communityMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
DescriptionAmerican Legion Post 130 anual 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
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 ActivitiestrueFundraisingActivities
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
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 PersonAmerican Legion Post 0130NamePerson
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 (4 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
Bill MacLeod
Fiance Officer25.00X000
Robert Watson
Commander25.00X000
Tom Schott
2nd Vice Commander5.00X000
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 Dues18451MembershipDues
All Other Contributions4269AllOtherContributions
Total Contributions22720TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionHall RentalDescription
Business Code722320BusinessCode
Total Revenue Column86457TotalRevenueColumn
Exclusion$86,457ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue86457TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column1504TotalRevenueColumn
Exclusion$1,504ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events21222GrossIncomeFundraisingEvents
Fundraising Direct Expenses9436FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column11786TotalRevenueColumn
Exclusion$11,786ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Gaming91691GrossIncomeGaming
Gaming Direct Expenses5275GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column86416TotalRevenueColumn
Related Or Exempt Function Income86416RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Gross Sales Of Inventory224400GrossSalesOfInventory
Cost Of Goods Sold175266CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column49134TotalRevenueColumn
Related Or Exempt Function Income49134RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
Miscellaneous9000996157$6,157
ATM Fee Income900099945$945
Juke Box900099669$669
FieldValueIRS element (for citing)
Total Other Revenue7771TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column265788TotalRevenueColumn
Related Or Exempt Function Income135550RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$107,518ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total58801Total
Management And General58801ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total9588Total
Management And General9588ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total6580Total
Management And General6580ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total9143Total
Management And General9143ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total464Total
Management And General464ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total12485Total
Management And General12485ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalManagement And GeneralManagementAndGeneral
Hall Rental Expenses5612656126
Post Parties573573
Dues Expense1210512105

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total133012Total
Management And General133012ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total298877Total
Program Services0ProgramServices
Management And General298877ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY131197BOY
EOY106690EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
EOY11166EOY
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)
BOY383184BOY
EOY369843EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
EOY19302EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY20512BOY
EOY20958EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY20512BOY
EOY40260EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY362672BOY
EOY329583EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY362672BOY
EOY329583EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY383184BOY
EOY369843EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-33089ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewtrueAccountantCompileOrReview
FS AuditedfalseFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
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 (3 entries)

DescriptionDescriptionAmountAmount
Sales Tax Liabilities$623
Note Payable-Columbia Vending$18,000
Payroll Liabilities$2,335
FieldValueIRS element (for citing)
Total Of Amounts20958TotalOfAmounts

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1Crab FeastNameOfEvent1
Gross Receipts Event110043GrossReceiptsEvent1
Gross Revenue Event110043GrossRevenueEvent1
Other Direct Expenses Event16249OtherDirectExpensesEvent1
Name Of Event2Pig RoastNameOfEvent2
Gross Receipts Event22407GrossReceiptsEvent2
Gross Revenue Event22407GrossRevenueEvent2
Other Direct Expenses Event2347OtherDirectExpensesEvent2
Total Number Of Other Events3TotalNumberOfOtherEvents
Gross Receipts Other Events8772GrossReceiptsOtherEvents
Gross Revenue Other Events8772GrossRevenueOtherEvents
Other Direct Expenses Other Events2840OtherDirectExpensesOtherEvents
Gross Receipts Total21222GrossReceiptsTotal
Gross Revenue Total Events21222GrossRevenueTotalEvents
Other Direct Expenses Total Events9436OtherDirectExpensesTotalEvents
Direct Expense Summary Events9436DirectExpenseSummaryEvents
Net Income Summary11786NetIncomeSummary

Gaming Information GamingInformation

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs45094GrossRevenuePullTabs
Other Direct Expenses Pull Tabs5275OtherDirectExpensesPullTabs
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabs
Gross Revenue Other Gaming46597GrossRevenueOtherGaming
Volunteer Labor Other GamingfalseVolunteerLaborOtherGaming
Gross Revenue Total Gaming91691GrossRevenueTotalGaming
Other Direct Expenses Total Gaming5275OtherDirectExpensesTotalGaming
Direct Expense Summary Gaming5275DirectExpenseSummaryGaming
Net Gaming Income Summary86416NetGamingIncomeSummary
FieldValueIRS element (for citing)
States Where Gaming ConductedMDStatesWhereGamingConducted
LicensedtrueLicensed
Gaming With NonmembersfalseGamingWithNonmembers
Member Of Other EntityfalseMemberOfOtherEntity
Percentage Of Gaming Own Facility1.00000PercentageOfGamingOwnFacility
Name Of Gaming Rec Keeper PersonAmerican Legion Post 0130NameOfGamingRecKeeperPerson

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 PersonBill MacLeodGamingManagerNamePerson
Gaming Manager Services Providedrecord informationGamingManagerServicesProvided
Gaming Manager Is Director OfficerXGamingManagerIsDirectorOfficer
Charitable Distrib RequiredfalseCharitableDistribRequired

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierExplanationExplanation
01. Members or stockholder classes and rights (Part VI, line 6)Members 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
02. Member election for additional members (Part VI, line 7a)Members in good standing may participate in the annual election of officers
03. Governing body decisions (Part VI, line 7b)Members in good standing may vote on organization decisions at all general meetings and annual meetings
04. Form 990 governing body review (Part VI, line 11)Form 990 is not reviewed by all members of the organization
05. Governing documents, etc, available to public (Part VI, line 19)Form 990 is available to the public upon written request