AMERICAN LEGION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 02-6006370)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-11-16
IRS object ID: 202333209349304263
Schema version: 2022v5.0
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	2023-11-16T09:29:40-00:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	020443764	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Brant R Hardy CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 836	AddressLine1Txt
City	Epping	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03042	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	026006370	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	American Legion RE Walton Post 70	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	6034742430	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 335	AddressLine1Txt
City	Seabrook	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03874	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	James D Brown JR	PersonNm
Person Title	Post Commander	PersonTitleTxt
Phone	6034742430	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	James	PersonFirstNm
Person Last	Brown	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Brant R Hardy	PreparerPersonNm
PTIN	P01264488	PTIN
Phone	6036791726	PhoneNum
Preparation	2023-11-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	James D Brown JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 335	AddressLine1Txt
City	Seabrook	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03874	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$963,907	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	ALSeabrookNH.org	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1938	FormationYr
Legal Domicile State	NH	LegalDomicileStateCd
Activity Or Mission	To serve military veterans, current members of the armed forces along with their families and to provide services promoting local communities	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Gross UBI	$4	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$63,624	PYProgramServiceRevenueAmt
CY Program Service Revenue	$53,068	CYProgramServiceRevenueAmt
PY Investment Income	$3	PYInvestmentIncomeAmt
CY Investment Income	$4	CYInvestmentIncomeAmt
PY Other Revenue	$364,211	PYOtherRevenueAmt
CY Other Revenue	$536,139	CYOtherRevenueAmt
PY Total Revenue	$427,838	PYTotalRevenueAmt
CY Total Revenue	$589,211	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$207,956	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$217,512	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$190,410	PYOtherExpensesAmt
CY Other Expenses	$246,103	CYOtherExpensesAmt
PY Total Expenses	$398,366	PYTotalExpensesAmt
CY Total Expenses	$463,615	CYTotalExpensesAmt
PY Revenues Less Expenses	$29,472	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$125,596	CYRevenuesLessExpensesAmt
Total Assets BOY	$411,995	TotalAssetsBOYAmt
Total Assets EOY	$549,127	TotalAssetsEOYAmt
Total Liabilities BOY	$13,906	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$25,443	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$398,089	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$523,684	NetAssetsOrFundBalancesEOYAmt
Mission	To serve military veterans, current members of the armed forces along with their families and to provide services promoting local communities	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$350,093	ExpenseAmt
Revenue	$53,068	RevenueAmt
Desc	American Legion Post 70 conducted activities that assisted needy and disabled veterans and their dependents. Additionally, Post 70 provided entertainment and recreational events for retired military veterans, current members of the Armed Services and their families. Further, Post 70 has sponsored activities promoting and benefiting local communities.	Desc
Total Program Service Expenses	$350,093	TotalProgramServiceExpensesAmt
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	Yes (true)	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	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	Yes (true)	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
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	12	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	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	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	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	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	James D Brown Sr Ernest Henry	PersonNm
Phone	6034742430	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 335	AddressLine1Txt
City	Seabrook	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03874	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
James D Brown Sr
Post Commander	020.00	Yes (X)	$0	$0	$0
Ernest Henry
Post Adjutant	010.00	Yes (X)	$0	$0	$0
Roland Cormier
Sargent At Arms	005.00	Yes (X)	$0	$0	$0
Ernest Henry
Finance Officer	015.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Military Veterans Organization Net	Desc
Business	900099	BusinessCd
Total Revenue Column	$53,068	TotalRevenueColumnAmt
Related Or Exempt Func Income	$53,068	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$53,068	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4	TotalRevenueColumnAmt
Unrelated Business Revenue	$4	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$312,949	GamingGrossIncomeAmt
Gaming Direct Expenses	$149,185	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$163,764	TotalRevenueColumnAmt
Related Or Exempt Func Income	$163,764	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$597,886	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$225,511	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$372,375	TotalRevenueColumnAmt
Related Or Exempt Func Income	$372,375	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$589,211	TotalRevenueColumnAmt
Related Or Exempt Func Income	$589,207	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$4	UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$201,454	TotalAmt
Program Services	$201,454	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$16,058	TotalAmt
Program Services	$16,058	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,468	TotalAmt
Program Services	$6,468	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$39,543	TotalAmt
Management And General	$39,543	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,577	TotalAmt
Management And General	$3,577	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,862	TotalAmt
Management And General	$7,862	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Club/Canteen Expenses	$126,113	$126,113
Repairs	$46,540		$46,540
Other Post Expenses	$16,000		$16,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$463,615	TotalAmt
Program Services	$350,093	ProgramServicesAmt
Management And General	$113,522	ManagementAndGeneralAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$123,785	BOYAmt
EOY	$168,072	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$7,118	BOYAmt
EOY	$6,541	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$449,835	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$90,181	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$281,092	BOYAmt
EOY	$359,654	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$14,860	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$411,995	BOYAmt
EOY	$549,127	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$6,045	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$15,243	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,906	BOYAmt
EOY	$4,155	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,906	BOYAmt
EOY	$25,443	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$398,089	BOYAmt
EOY	$523,684	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$398,089	BOYAmt
EOY	$523,684	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$411,995	BOYAmt
EOY	$549,127	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$125,596	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$1	PriorPeriodAdjustmentsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$225,000	OtherCostOrOtherBasisAmt
Book Value	$225,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$116,797	OtherCostOrOtherBasisAmt
Depreciation	$28,951	DepreciationAmt
Book Value	$87,846	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,110	OtherCostOrOtherBasisAmt
Depreciation	$23,506	DepreciationAmt
Book Value	$44,604	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,928	OtherCostOrOtherBasisAmt
Depreciation	$37,724	DepreciationAmt
Book Value	$2,204	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$359,654	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
Federal income taxes
PPP Grant
Accrued Payroll Taxes
Deferred Winnings - Quenn of Hearts
Deferred Scholarship Funds
Other Accrued Payroll Liabilities	$314
Meals Tax Payable	$3,841

Field	Value	IRS element (for citing)
Total Liability	$4,155	TotalLiabilityAmt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	false	AgrmtProfFundraisingActyInd

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Bingo	$12,715	GrossRevenueBingoAmt
Other Direct Expenses Bingo	$5,070	OtherDirectExpensesBingoAmt
Gross Revenue Other Gaming	$300,234	GrossRevenueOtherGamingAmt
Oth Direct Expnss Other Gaming	$144,115	OthDirectExpnssOtherGamingAmt
Gross Revenue Total Gaming	$312,949	GrossRevenueTotalGamingAmt
Oth Direct Expnss Total Gaming	$149,185	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$149,185	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	$163,764	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	NH	StatesWhereGamingConductedCd
Gaming With Nonmembers	Yes (true)	GamingWithNonmembersInd
Member Of Other Entity	false	MemberOfOtherEntityInd
Gaming Own Facility	0.73000	GamingOwnFacilityPct
Gaming Other Facility	0.27000	GamingOtherFacilityPct
Individual With Books	Ernest Henry	IndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 335	AddressLine1Txt
City	Seabrook	CityNm
State Abbreviation	NH	StateAbbreviationCd
ZIP	03874	ZIPCd

Field	Value	IRS element (for citing)
Gaming Manager Person	Ernest Henryy James D Brown Sr	GamingManagerPersonNm
Gaming Manager Services Prov	Financial Management General Supervision	GamingManagerServicesProvTxt
Gaming Manager Is Director Ofcr	Yes (X)	GamingManagerIsDirectorOfcrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Form 990, Part VI, Section B, Line 11B	FormAndLineReferenceDesc
Explanation	A copy of Forms 990 990T, along with their associated schedules are provided to the American Legion Post 70 Commander and Finance Officer and to the Post 70 General Manager. These Post 70 officials then provide a preliminary review and approval of these documents. The Governing Board of Post 70 will then review Forms 990 and 990T along with backup supporting documentation used in completing these informational returns. Once approved, then applicable forms 990 and 990T with their supporting schedule will be submitted to the appropriate governmental agencies	ExplanationTxt

AMERICAN LEGION: Form 990, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

Program Service Revenue ProgramServiceRevenueGrp

Investment Income InvestmentIncomeGrp

Net Income From Gaming NetIncomeFromGamingGrp

Net Income Or Loss NetIncomeOrLossGrp

Total Revenue TotalRevenueGrp

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Foreign Grants ForeignGrantsGrp

Benefits To Members BenefitsToMembersGrp

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Comp Disqual Persons CompDisqualPersonsGrp

Other Salaries And Wages OtherSalariesAndWagesGrp

Pension Plan Contributions PensionPlanContributionsGrp

Other Employee Benefits OtherEmployeeBenefitsGrp

Payroll Taxes PayrollTaxesGrp

Fees For Services Management FeesForServicesManagementGrp

Fees For Services Legal FeesForServicesLegalGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Fees For Services Lobbying FeesForServicesLobbyingGrp

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Fees For Services Other FeesForServicesOtherGrp

Advertising AdvertisingGrp

Office Expenses OfficeExpensesGrp

Information Technology InformationTechnologyGrp

Royalties RoyaltiesGrp

Occupancy OccupancyGrp

Travel TravelGrp

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Conferences Meetings ConferencesMeetingsGrp

Interest InterestGrp

Payments To Affiliates PaymentsToAffiliatesGrp

Depreciation Depletion DepreciationDepletionGrp

Insurance InsuranceGrp

Other Expenses OtherExpensesGrp (3 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Other Assets Total OtherAssetsTotalGrp

Total Assets TotalAssetsGrp

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Deferred Revenue DeferredRevenueGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule D IRS990ScheduleD

Land LandGrp

Buildings BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Equipment EquipmentGrp

Other Securities OtherSecuritiesGrp (2 entries)

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

Persons With Books US Address PersonsWithBooksUSAddress

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

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