AMERICAN LEGION AUXILIARY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION AUXILIARY (EIN 41-0121904)
- Tax period
- 2019-08-01 to 2020-07-31
- Filed
- 2021-06-03
- IRS object ID
- 202101549349300320
- Schema version
- 2019v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-06-03T10:37:59-05:00 | ReturnTs |
| Tax Period End | 2020-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411535741 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASEY MENDEN FAUST & NELSON PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 WEST 78TH STREET SUITE 450 | AddressLine1Txt |
| City | EDINA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554392586 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410121904 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION AUXILIARY DEPT OF | BusinessNameLine1Txt |
| Business Name Line2 | MINNESOTA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 6512247634 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 W 12TH NO 314 | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55155 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARSHA BIBLE | PersonNm |
| Person Title | DEPT. EXECUTIVE SECRETARY | PersonTitleTxt |
| Phone | 6512247634 | PhoneNum |
| Signature | 2021-05-07 | SignatureDt |
| Discuss With Paid Preparer | 0 | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT M CALLAHAN | PreparerPersonNm |
| PTIN | P00871234 | PTIN |
| Phone | 9529467900 | PhoneNum |
| Preparation | 2021-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARSHA BIBLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 W 12TH NO 314 | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55155 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,171,661 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0964 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MNALA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1922 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 31326 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $780,812 | PYContributionsGrantsAmt |
| CY Contributions Grants | $989,475 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $185,964 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $65,331 | CYProgramServiceRevenueAmt |
| PY Investment Income | $108,056 | PYInvestmentIncomeAmt |
| CY Investment Income | $116,855 | CYInvestmentIncomeAmt |
| PY Other Revenue | $104,949 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,179,781 | PYTotalRevenueAmt |
| CY Total Revenue | $1,171,661 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $187,597 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $228,738 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $969,027 | PYOtherExpensesAmt |
| CY Other Expenses | $840,966 | CYOtherExpensesAmt |
| PY Total Expenses | $1,164,624 | PYTotalExpensesAmt |
| CY Total Expenses | $1,077,704 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $15,157 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $93,957 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,425,228 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,542,461 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $74,287 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $98,520 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,350,941 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,443,941 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AMERICAN LEGION AUXILIARY, DEPARTMENT OF MINNESOTA IS A STATE MEMBERSHIP ORGANIZATION OF WOMEN WHOSE RELATIVES SERVED IN THE AMERICAN FORCES DURING CERTAIN WARTIME PERIODS. THE AUXILIARY ADMINISTERS AND SUPPORTS THE LOCAL UNITS AND VARIOUS PROGRAMS WHICH DIRECTLY OR INDIRECTLY BENEFIT VETERANS OR THEIR DESCENDANTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROGRAM 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 Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARSHA BIBLE | PersonNm |
| Phone | 6512247634 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | STATE VETERANS SERVICE BLDG 20 W | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55155 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RALEEN TOLZMANN | ||||||
| NATIONAL EXECUTIVE COMMITT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDIE M DEUTSCH | ||||||
| PAST DEPARTMENT SECRETARY | 40.00 | Yes (X) | Yes (X) | $70,182 | $0 | $17,068 |
| PATTI COLEMAN | ||||||
| FIRST VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY HENDRICKSON | ||||||
| DEPARTMENT PRESIDENT | 3.00 | Yes (X) | Yes (X) | $8,462 | $0 | $0 |
| WANDA PRESCHER | ||||||
| 1ST DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN OLSON | ||||||
| 2ND DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA KELLY | ||||||
| 3RD DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| SANDY GIBSON | ||||||
| 4TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MARY YOUNKIN | ||||||
| 5TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERTA ELVECROG | ||||||
| 6TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LORRAINE WIGEN | ||||||
| 7TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| SUE KORHONEN | ||||||
| 8TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| PAT HANSON | ||||||
| 9TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDI CHRISTENSEN | ||||||
| 10TH DISTRICT PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN WALKER | ||||||
| PAST DEPARTMENT PRESIDENT | 3.00 | Yes (X) | Yes (X) | $15,000 | $0 | $0 |
| MARY KUPERUS | ||||||
| 2ND VICE PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MARSHA BIBLE | ||||||
| EXECUTIVE SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAN L LAUBY | ||||||
| DEPARTMENT TREASURER | 40.00 | Yes (X) | $47,957 | $0 | $13,694 | |
| CHERYL NYMANN | ||||||
| CHAPLAIN | 3.00 | Yes (X) | $0 | $0 | $0 | |
| KARLA OTTERNESS | ||||||
| HISTORIAN | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LUANN MARSCHEL | ||||||
| SERGEANT AT ARMS | 3.00 | Yes (X) | $0 | $0 | $0 | |
| NORMA TRAMM | ||||||
| PARLIAMENTARIAN | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $141,601 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,762 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $688,430 | MembershipDuesAmt |
| All Other Contributions | $301,045 | AllOtherContributionsAmt |
| Total Contributions | $989,475 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| POPPY WORKROOM | 453220 | $52,410 | $52,410 |
| GIRLS STATE | 561000 | $12,921 | $12,921 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $65,331 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $116,855 | TotalRevenueColumnAmt |
| Exclusion | $116,855 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,171,661 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $65,331 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $116,855 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,910 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,719 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,440 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,668 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,001 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,823 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,114 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,951 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,902 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,478 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,363 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,263 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,308 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROGRAM EXPENSES | $183,856 |
| OTHER | $97,622 |
| DEPARTMENT PRESIDENT | $20,586 |
| VICE PRES. & NEC | $700 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,077,704 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,830 | BOYAmt |
| EOY | $56,510 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,130 | BOYAmt |
| EOY | $26,758 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,145 | BOYAmt |
| EOY | $7,276 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,551 | BOYAmt |
| EOY | $6,779 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,097 | BOYAmt |
| EOY | $1,967 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $133,579 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $109,986 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,856 | BOYAmt |
| EOY | $23,593 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,234,619 | BOYAmt |
| EOY | $2,384,080 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $35,498 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,425,228 | BOYAmt |
| EOY | $2,542,461 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,547 | BOYAmt |
| EOY | $36,756 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,740 | BOYAmt |
| EOY | $26,494 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $35,270 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,287 | BOYAmt |
| EOY | $98,520 | 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 | $1,627,851 | BOYAmt |
| EOY | $1,675,935 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $723,090 | BOYAmt |
| EOY | $768,006 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,350,941 | BOYAmt |
| EOY | $2,443,941 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,425,228 | BOYAmt |
| EOY | $2,542,461 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $93,957 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$957 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $133,579 | OtherCostOrOtherBasisAmt |
| Depreciation | $109,986 | DepreciationAmt |
| Book Value | $23,593 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,593 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SBA PPP LOAN | Desc |
| Amt | $35,270 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,270 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $887,128 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$957 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $64,787 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $63,830 | RevenueNotReportedAmt |
| Revenue Subtotal | $823,298 | RevenueSubtotalAmt |
| Other Revenues Not Included | $348,363 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $348,363 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,171,661 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $794,128 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $64,787 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $64,787 | ExpensesNotReportedAmt |
| Expenses Subtotal | $729,341 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $348,363 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $348,363 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,077,704 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | PART X, LINE 2: THE AUXILIARY IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION (C) (19) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE AUXILIARY CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE AUXILIARY IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE AUZILIARY HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL AND STATE TAXING AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE RETURNS FOR THREE YEARS FROM THE DATE OF FILING. ANY INTEREST OR PENALTIES INCURRED BY THE AUXILIARY WOULD BE INCLUDED IN OPERATING EXPENSES IN THE ACCOMPANYING FINANCIAL STATEMENTS. NO INTEREST OR PENALTIES ARE REFLECTED IN THE 2020 AND 2019 FINANCIAL STATEMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PAYMENTS TO AFFILIATES - NATIONAL DUES 348,363. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PAYMENTS TO AFFILIATES - NATIONAL DUES 348,363. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP. | GrantTypeTxt |
| Recipient | 8 | RecipientCnt |
| Cash Grant | $8,000 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I. PART I. LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOL. SEE ALSO SCHOLARSHIP APPLICATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE 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 OFFICERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN THE AMERICAN AUXILIARY SHALL BE LIMITED TO THE GRANDMOTHERS, MOTHERS, SISTERS, WIVES AND DIRECT AND ADOPTED FEMALE DESCENDANTS OF MEMBERS OF THE AMERICAN LEGION, AND TO THE GRANDMOTHERS, MOTHERS, SISTERS, WIVES 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 7A | THE FOLLOWING OFFICERS SHALL BE ELECTED ANNUALLY AT THE DEPARTMENT CONVENTION BY A PLURALITY VOTE OF THE DELEGATES PRESENT AND VOTING: DEPARTMENT PRESIDENT, DEPARTMENT FIRST VICE PRESIDENT AND DEPARTMENT SECOND VICE PRESIDENT. THE FOLLOWING OFFICERS SHALL BE ELECTED BIANNUALLY 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 2020 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 2020 DEPARTMENT CONVENTION THE REFERENCE TO THE 2020 ELECTION MAY BE REMOVED FROM THE CONSTITUTION WITHOUT VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7B | OPEN 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 11B | THE 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 12C | THE 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 15 | PROCESS 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 19 | THE AUXILIARY MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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