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AMERICAN LEGION AUXILIARY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION AUXILIARY (EIN 41-0121904)
Tax period
2023-08-01 to 2024-07-31
Filed
2025-05-15
IRS object ID
202541359349306659
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-15T11:06:58-05:00ReturnTs
Tax Period End2024-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18215 GREENWAY BOULEVARD SUITE 600AddressLine1Txt
CityMIDDLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53562ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410121904EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION AUXILIARY DEPT OF MINNESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone6512247634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 W 12TH ST ROOM 314AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTIE AVANTPersonNm
Person TitleDEPARTMENT SECRETARYPersonTitleTxt
Phone6512247634PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLY ANDERSONPreparerPersonNm
PTINP00188889PTIN
Phone6086628600PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTIE AVANTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 W 12TH ST ROOM 314AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,091,485GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MNALA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1922FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIESActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers24455TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$648,924PYContributionsGrantsAmt
CY Contributions Grants$580,715CYContributionsGrantsAmt
PY Program Service Revenue$149,038PYProgramServiceRevenueAmt
CY Program Service Revenue$157,845CYProgramServiceRevenueAmt
PY Investment Income$87,049PYInvestmentIncomeAmt
CY Investment Income$101,464CYInvestmentIncomeAmt
PY Other Revenue$12,656PYOtherRevenueAmt
CY Other Revenue$10,391CYOtherRevenueAmt
PY Total Revenue$897,667PYTotalRevenueAmt
CY Total Revenue$850,415CYTotalRevenueAmt
PY Grants And Similar Paid$154,107PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$181,746CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$201,716PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$246,388CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$529,628PYOtherExpensesAmt
CY Other Expenses$545,207CYOtherExpensesAmt
PY Total Expenses$885,451PYTotalExpensesAmt
CY Total Expenses$973,341CYTotalExpensesAmt
PY Revenues Less Expenses$12,216PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$122,926CYRevenuesLessExpensesAmt
Total Assets BOY$2,663,851TotalAssetsBOYAmt
Total Assets EOY$2,721,216TotalAssetsEOYAmt
Total Liabilities BOY$210,858TotalLiabilitiesBOYAmt
Total Liabilities EOY$182,290TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,452,993NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,538,926NetAssetsOrFundBalancesEOYAmt
MissionIN THE SPIRIT OF SERVICE, NOT SELF, THE MISSION OF THE AMERICAN LEGION AUXILIARY IS TO SUPPORT THE AMERICAN LEGION AND TO HONOR THE SACRIFICE OF THOSE WHO SERVE BY ENHANCING THE LIVES OF OUR VETERANS, MILITARY, AND THEIR FAMILIES, BOTH AT HOME AND ABROAD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROGRAM SERVICES OF AMERICAN LEGION AUXILIARY, DEPARTMENT OF MINNESOTA ARE TO ADMINISTRATIVELY SUPPORT LOCAL AND NATIONAL UNITS AND SUPPORT DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIE AVANTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6512247634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 W 12TH NO 314AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
WANDA SIEDLER
7TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
TONIA BETTERMANN
1ST DISTRICT PRESIDENT3.00Yes (X)$0$0$0
ROBIN OLSON
2ND DISTRICT PRESIDENT3.00Yes (X)$0$0$0
KIM CARLANDER
3RD DISTRICT PRESIDENT3.00Yes (X)$0$0$0
JENNY NELSON
4TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
JILL DAVIS
5TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
BEV GROSS
6TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
ZANDRA DAVENPORT
8TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
CHERYL GROVER
9TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
LORINDA KIES
10TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
NORMA TRAMM
PARLIMENTARIAN3.00Yes (X)$0$0$0
JEAN WALKER
NATIONAL EXECUTIVE COMMITEE3.00$0$0$0Yes (X)
JUDY ACKERMAN
2ND VICE PRESIDENT3.00$0$0$0Yes (X)
SHANNON BROWN
TREASURER40.00$8,202$0$8,030Yes (X)
SHARON CROSS
1ST VICE PRESIDENT3.00$12,100$0$0Yes (X)
MARY KUPERUS
PRESIDENT3.00$22,300$0$0Yes (X)
CHRISTIE AVANT
DEPARTMENT SECRETARY40.00$52,172$0$3,063Yes (X)
CATHY RADIL
TREASURER40.00$75,890$0$13,998Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$170,664TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$25,091TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$290,689MembershipDuesAmt
All Other Contributions$290,026AllOtherContributionsAmt
Total Contributions$580,715TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GIRLS STATE561000$102,924$102,924
POPPY WORKROOM493000$54,921$54,921
FieldValueIRS element (for citing)
Total Program Service Revenue$157,845TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$116,972TotalRevenueColumnAmt
Exclusion$116,972ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$225,562SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$241,070SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$15,508SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$15,508TotalRevenueColumnAmt
Exclusion-$15,508ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISSCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$10,391TotalRevenueColumnAmt
Related Or Exempt Func Income$10,391RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,391OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$850,415TotalRevenueColumnAmt
Related Or Exempt Func Income$168,236RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$101,464ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$181,746TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$190,300TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$23,548TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,340TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$18,121TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,079TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,428TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$16,126TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$31,959TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$65,309TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,323TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$81,398TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,126TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,864TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
GIRLS STATE$91,795
OTHER PROGRAM EXPENSES$49,452
GIFT SHOP$47,674
VETERANS AFFAIRS AND RE$37,305

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$89,448TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$973,341TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$53,650BOYAmt
EOY$26,593EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,998BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$61,218EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,571BOYAmt
EOY$2,355EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$12,135BOYAmt
EOY$17,771EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,401BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,011LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,860LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,277BOYAmt
EOY$2,151EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,527,862BOYAmt
EOY$2,540,991EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$54,957BOYAmt
EOY$70,137EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,663,851BOYAmt
EOY$2,721,216EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$44,862BOYAmt
EOY$15,617EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$108,823BOYAmt
EOY$94,974EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$57,173BOYAmt
EOY$71,699EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$210,858BOYAmt
EOY$182,290EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,567,268BOYAmt
EOY$1,582,579EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$885,725BOYAmt
EOY$956,347EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,452,993BOYAmt
EOY$2,538,926EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,663,851BOYAmt
EOY$2,721,216EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$122,926ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$147,641NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$61,218PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,011OtherCostOrOtherBasisAmt
Depreciation$19,860DepreciationAmt
Book Value$2,151BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,151TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$71,699Amt
FieldValueIRS element (for citing)
Total Liability$71,699TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$873,207TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$147,641NetUnrealizedGainsInvstAmt
Revenue Not Reported$147,641RevenueNotReportedAmt
Revenue Subtotal$725,566RevenueSubtotalAmt
Investment Expenses Not Incld$16,126InvestmentExpensesNotIncldAmt
Other Revenues Not Included$108,723OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$124,849RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$850,415TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$914,225TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$65,733DonatedServicesUseFcltsAmt
Expenses Not Reported$65,733ExpensesNotReportedAmt
Expenses Subtotal$848,492ExpensesSubtotalAmt
Investment Expenses Not Incld2$16,126InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$108,723OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$124,849ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$973,341TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION HAS A TAX-EXEMPT STATUS UNDER 501(C)(19) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE, AS AN ORGANIZATION OF PAST OR PRESENT MEMBERS OF THE ARMED FORCES. THE ORGANIZATION HAS NO TAXABLE UNRELATED BUSINESS INCOME AT THIS TIME. THE ORGANIZATION HAS ADOPTED THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX.
PART XI, LINE 4B - OTHER ADJUSTMENTS:PASS-THROUGH CONTRIBUTIONS 108,723.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PASS-THROUGH CONTRIBUTIONS 108,723.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
LEGIONVILLE SCHOOL SAFETY PATROL TRAINING CNETER INC
20 WEST 12TH STREET SUITE 300AST PAULMN55155410783794501(C)(3)$6,320$0GENERAL OPERATIONS
ARMED FORCES CENTER
PO BOX 85742RACINEWI53408264568492501(C)(3)$23,674$0GENERAL OPERATIONS
FISHER HOUSE FOUNDATION INC
12300 TWINBROOK PKWY SUITE 410ROCKVILLEMD20852113158401501(C)(3)$20,873$0GENERAL OPERATIONS
MINNESOTA AMERICAN LEGION AND AUXILIARY BRAIN SCIENCE FOUNDATION
20 WEST 12TH STREET SUITE 300AST PAULMN55155411577513501(C)(3)$7,930$0GENERAL OPERATIONS
AMERICAN LEGION AUXILIARY FOUNDATION INC
3450 FOUNDERS ROADINDIANAPOLISIN46268261484144501(C)(3)$26,830$0GENERAL OPERATIONS
BELIEVET CANINE SERVICE PARTNERS
PO BOX 385NORTHFIELDMN55057472829459501(C)(3)$20,588$0GENERAL OPERATIONS
MINNESOTA VETERANS HOME
5101 MINNEHAHA AVEMINNEAPOLISMN55417263441592501(C)(19)$7,084$18,562GENERAL OPERATIONSFAIR VALUEDONATED PLAYER PIANO
AMERICAN LEGION AUXILIARY
611 S MARTIN LUTHER DRIVEELIZABETH CITYNC27909350144340501(C)(19)$5,786$0GENERAL OPERATONS
FieldValueIRS element (for citing)
Total501c3 Org6Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION GRANTS AWARDS ON A NONDISCRIMINATORY MANNER IN FURTHERANCE OF ITS EXEMPT PURPOSE. MANY OF THE FUNDS ARE RECEIVED BY THE AUXILIARY EARMARKED FOR A SPECIFIC PROGRAM. DUE TO THE NATURE OF ALL AWARDS, FORMAL MONITORING IS NOT REQUIRED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE DEPARTMENT EXECUTIVE COMMITTEE SHALL CONSIST OF THE DEPARTMENT PRESIDENT, IMMEDIATE PAST DEPARTMENT PRESIDENT, DEPARTMENT FIRST VICE PRESIDENT,DEPARTMENT SECOND VICE PRESIDENT, NATIONAL EXECUTIVE COMMITTEE AND THE DISTRICT PRESIDENTS. ALL PAST NATIONAL PRESIDENTS FROM MINNESOTA SHALL BE EX-OFFICIO MEMBERS WITHOUT VOTE. THE DEPARTMENT EXECUTIVE SECRETARY SHALL BE AN EX-OFFICIO WITHOUT VOTE. THE DEPARTMENT EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TRANSACT ANY BUSINESS THAT WOULD COME BEFORE A DEPARTMENT CONVENTION IF IT SHOULD BECOME IMPOSSIBLE TO HOLD A DEPARTMENT CONVENTION, PROVIDED THE EXECUTIVE COMMITTEE IN PLANNING THE NOMINATION AND ELECTION OF DEPARTMENT OFFICERS EVOLVE A METHOD PERMITTING THE UNITS A VOICE AND VOTE IN THE NOMINATION AND ELECTION OF OFFICER
FORM 990, PART VI, SECTION A, LINE 6MEMBERSHIP IN THE AMERICAN AUXILIARY SHALL BE LIMITED TO THE GRANDMOTHERS, MOTHERS, SISTERS, SPOUSES AND DIRECT AND ADOPTED FEMALE DESCENDANTS OF MEMBERS OF THE AMERICAN LEGION, AND TO THE GRANDMOTHERS, MOTHERS, SISTERS, SPOUSES AND DIRECT AND ADOPTED FEMALE DESCENDANTS OF ALL MEN AND WOMEN WHO WERE IN THE ARMED FORCES OF THE UNITED STATES DURING ANY OF THE FOLLOWING PERIODS: APRIL 6, 1917 TO NOVEMBER 11, 1918; DECEMBER 7, 1941 TO DECEMBER 31, 1946; JUNE 25, 1950 TO JANUARY 31, 1955; FEBRUARY 28, 1961 TO MAY 7, 1975; AUGUST 24, 1982 TO JULY 31, 1984; DECEMBER 20, 1989 TO JANUARY 31, 1990; AUGUST 2, 1990 TO THE DATE OF CESSATION OF HOSTILITIES AS DETERMINED BY THE GOVERNMENT OF THE UNITED STATES; ALL DATES INCLUSIVE, OR WHO BEING CITIZENS OF THE UNITED STATES AT THE TIME OF THEIR ENTRY THEREIN, SERVED ON ACTIVE DUTY IN THE ARMED FORCES OF ANY OF THE GOVERNMENTS ASSOCIATED WITH THE UNITED STATES DURING ANY OF SAID PERIODS, AND DIED IN LINE OF DUTY OR AFTER HONORABLE DISCHARGE; AND TO THOSE WOMEN WHO OF THEIR OWN RIGHT ARE ELIGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGION.
FORM 990, PART VI, SECTION A, LINE 7ATHE FOLLOWING OFFICERS SHALL BE ELECTED ANNUALLY AT THE DEPARTMENT CONVENTION BY A VICE PRESIDENT AND DEPARTMENT SECOND VICE PRESIDENT. THE FOLLOWING OFFICERS SHALL BE ELECTED ANNUALLY AT THE DEPARTMENT CONVENTION HELD IN AN EVEN NUMBERED YEAR BY A PLURALITY VOTE OF THE DELEGATES PRESENT AND VOTING: THE NATIONAL EXECUTIVE COMMITTEEWOMAN AND ALTERNATE NATIONAL EXECUTIVE COMMITTEEWOMAN. THE ALTERNATE NATIONAL EXECUTIVE COMMITTEEWOMAN ELECTED IN 2023 SHALL HOLD THAT OFFICE FOR ONE YEAR ONLY TO ACCOMPLISH THE CHANGE TO THE SAME CYCLE ELECTION WITH THE NATIONAL EXECUTIVE COMMITTEEWOMAN, AND THAT AFTER THE CLOSE OF THE 2023 DEPARTMENT CONVENTION THE REFERENCE TO THE 2023 ELECTION MAY BE REMOVED FROM THE CONSTITUTION WITHOUT VOTE.
FORM 990, PART VI, SECTION A, LINE 7BOPEN BALLOT TAKES PLACE; OFFICER'S ARE ELECTED BY THE MAJORITY VOTE. THE CONSTITUTION CAN BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE DEPARTMENT SECRETARY AND THE DEPARTMENT TREASURER WILL CONDUCT A DETAILED REVIEW OF THE FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY COVERS EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS. COVERED INDIVIDUALS ARE REQUIRED TO ANNUALLY SIGN A STATEMENT THAT CONFIRMS THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, ADHERES TO THE DUTY TO DISCLOSE CLAUSE OF THE POLICY, AND AGREES TO COMPLETE PERIODIC REVIEWS OF RELATIONSHIPS THAT MAY GIVE RISE TO CONFLICTS OF INTEREST. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO A PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DETERMINE IF A CONFLICT EXISTS. CONFLICTED INDIVIDUALS SHALL NOT BE PRESENT FOR THE DISCUSSION TO DETERMINE IF A CONFLICT EXISTS, NOR VOTE ON THE PROPOSED TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE MEETINGS SHALL CONTAIN: THE NAMES OF INDIVIDUALS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE NATURE OF THE INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BODY OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED, THE NAMES OF INDIVIDUALS PRESENT FOR DISCUSSION AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, AND A RECORD OF THE VOTE.
FORM 990, PART VI, SECTION B, LINE 15PROCESS FOR DETERMINING COMPENSATION IS DONE BY THE FINANCE COMMITTEE; USED LOCAL ORGANIZATION COMPENSATION INFORMATION AND SECRETARIES OF OTHER AUXILIARY (DEPARTMENT) TO DETERMINE COMPENSATION. THIS PROCESS OCCURRED IN 2019.
FORM 990, PART VI, SECTION C, LINE 19THE AUXILIARY MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.

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