AMERICAN LEGION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 23-7333643)
Tax period: 2023-06-01 to 2024-05-31
Filed: 2025-03-10
IRS object ID: 202510699349300741
Schema version: 2023v6.0
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 D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-10T19:50:12-04:00	ReturnTs
Tax Period End	2024-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	475251055	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GOODMAN SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	905 CHESTNUT ST	AddressLine1Txt
City	Dresden	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237333643	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE AMERICAN LEGION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 399	AddressLine1Txt
City	DRESDEN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN CROWN	PersonNm
Person Title	FISCAL OFFICER	PersonTitleTxt
Phone	7402521908	PhoneNum
Signature	2024-09-23	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Erin Goodman	PreparerPersonNm
PTIN	P00391496	PTIN
Phone	7402521908	PhoneNum
Preparation	2025-03-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$129,937	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1986	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	PROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	175	VotingMembersGoverningBodyCnt
Voting Members Independent	175	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$111,684	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,350	PYContributionsGrantsAmt
CY Contributions Grants	$2,700	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$109,364	PYOtherRevenueAmt
CY Other Revenue	$111,684	CYOtherRevenueAmt
PY Total Revenue	$111,714	PYTotalRevenueAmt
CY Total Revenue	$114,384	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$24,040	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$25,772	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$77,346	PYOtherExpensesAmt
CY Other Expenses	$79,352	CYOtherExpensesAmt
PY Total Expenses	$101,386	PYTotalExpensesAmt
CY Total Expenses	$105,124	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,328	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,260	CYRevenuesLessExpensesAmt
Total Assets BOY	$549,297	TotalAssetsBOYAmt
Total Assets EOY	$558,557	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$549,297	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$558,557	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.	MissionDesc
Revenue	$2,700	RevenueAmt
Desc	PROVIDE REVENUE TO FUND MAINTENANCE OF COMMUNITY RECREATIONAL & SOCIAL ACTIVITIES FACILITIES AND PROVIDE REVENUE AND PAY EXPENSES FOR MILITARY VETERANS LOCAL, STATE, AND NATIONAL MEMBERSHIPS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	175	GoverningBodyVotingMembersCnt
Independent Voting Member	175	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOHN CROWN	PersonNm
Phone	7407501399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5995 AIRRY VIEW DR	AddressLine1Txt
City	DRESDEN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
FRANCIS HOLZSC
ADJDENT	0.00	0.00	Yes (X)	$0	$0	$0
KANE TIGNOR
COMMANDER	0.00	0.00	Yes (X)	$0	$0	$0
JOHN CROWN
FISCAL OFFICER	0.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$2,700	MembershipDuesAmt
Total Contributions	$2,700	TotalContributionsAmt
Fundraising Gross Income	$127,237	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$12,053	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$115,184	TotalRevenueColumnAmt
Unrelated Business Revenue	$115,184	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gaming Direct Expenses	$3,500	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,500	TotalRevenueColumnAmt
Unrelated Business Revenue	-$3,500	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$114,384	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$111,684	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$23,674	TotalAmt
Management And General	$23,674	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,098	TotalAmt
Management And General	$2,098	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,383	TotalAmt
Management And General	$7,383	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$25,343	TotalAmt
Management And General	$25,343	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
BEVERAGE COST	$31,495	$31,495
FOOD PURCHASE	$15,131	$15,131

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$105,124	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$105,124	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$20,102	BOYAmt
EOY	$29,362	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$150,586	BOYAmt
EOY	$150,586	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$378,609	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$378,609	BOYAmt
EOY	$378,609	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$549,297	BOYAmt
EOY	$558,557	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$378,609	BOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$170,688	BOYAmt
EOY	$558,557	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$549,297	BOYAmt
EOY	$558,557	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$549,297	BOYAmt
EOY	$558,557	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,260	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$378,609	InvestmentCostOrOtherBasisAmt
Book Value	$378,609	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$378,609	TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	RECREATION 1	Event1Nm

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Governing body meeting documentation Part VI line 8a	FORM 990 PG 5 PART V & PART VIQUESTIONS ARE IN COMPLIANCE WITH INTERNATIOANL REVENUE SERVICES GUIDES AND REQUESTS. THE ORGANIZATIONOPERATES UNDER THE DIRECTION OF THE AMERICAN LEGIONS NATL ORGANIZATIONS RULE PERTAINING TO CONFLICT OF INTEREST & WHISLEBLOWER POLICY
Committee meeting documentation Part VI line 8b	FORM 990 PG 2 LN 4 & LN 4BTHE ORGANIZATIONS SOURCES OF REVENUE & CORRESPONDING EXPENSES ARE COMPLETED ON ORGANIZATIONS SITE. REASONS FOR SOLOCITATION IS TO PROVIDE VARIOUS FORMS OF RECREATION AND SOCIAL ATMOSPHERE FOR 1ST VETERANS AND 2ND COMMUNITY.
Form 990 governing body review Part VI line 11	THE ORGANIZATIONS SOCICITATION FOR MRMBERSHIP TO LOCAL STATE AND NATIONAL VETERANS ASSOCIATION IS AN ATTEMPT TO MAINTAIN & INCREASE MEMBERSHIP IN NATL ASSOCIATION
Governing documents etc available to public Part VI line 19	FORM 990 PG 6 PART VI, LN 19ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC
Explanation of other changes in net assets or fund balances Part XI line 9	FORM 990 PART XI PG 12 LN 9A WITHDRAW FROM INVESTMENT ACCOUNT FOR OPERATING EXPENSES.A CHANGE IN VALUE FROM STOCK ACCOUNTS HELD.