AMERICAN LEGION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 37-0643523)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-11-04
IRS object ID
202113089349304101
Schema version
2020v4.0
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)
Return2021-11-04T15:27:57-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814708288PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WJ BOOKKEEPING & TAX SERVICEBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 429AddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN370643523EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 233BusinessNameLine1Txt
Business Name Line2RALPH G MCILWAIN POST 233BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 278 205 N HANOVER STREETAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLANCE CARRPersonNm
Person TitleDIRECTOR TRUSTEEPersonTitleTxt
Signature2021-11-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLANCEPersonFirstNm
Person LastCARRPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE HUNDPreparerPersonNm
PTINP01281329PTIN
Phone6182435567PhoneNum
Preparation2021-11-03PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLANCE CARRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 N HANOVER STAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$288,942GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1946FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPROMOTE AMERICANISM, COLORGUARD PATRIOTIC FUNCTIONS, SPONSOR COMMUNITY ACTIVITIES FOR VETS, YOUTH, AND PUBLIC & PROVIDE RECREATIONAL AND SOCIAL ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body40VotingMembersGoverningBodyCnt
Voting Members Independent40VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$24,995CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$201CYInvestmentIncomeAmt
CY Other Revenue$146,380CYOtherRevenueAmt
CY Total Revenue$171,576CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$67,502CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$81,732CYOtherExpensesAmt
CY Total Expenses$149,234CYTotalExpensesAmt
CY Revenues Less Expenses$22,342CYRevenuesLessExpensesAmt
Total Assets BOY$134,346TotalAssetsBOYAmt
Total Assets EOY$60,539TotalAssetsEOYAmt
Total Liabilities BOY$96,149TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$38,197NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,539NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROMOTING AMERICANISM TO EVERYONE INCLUDING CITIZENS OF THE VILLAGE OF OKAWVILLE, IL. PARTICIPATE IN PATRIOTIC CEREMONIES, COLOR GUARD, AND PERPETUATE THE MEMORY OF THE FALLEN VETERANS AND FAMILIES WHO SMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescWE HOLD WEEKLY FRIDAY NIGHT FISH FRYS & MONDAY NIGHT ACTIVITIES OPENDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescWE PROVIDE COLOR GUARD AT THE AREA PARADES, HOMECOMINGS AND PATRIOTICDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescPERIODICALLY THROUGHOUT THE YEAR OUR MEMBERS PERSONALLY VISIT VETERANSDesc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G1IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee9EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members40GoverningBodyVotingMembersCnt
Independent Voting Member40IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLANCE CARRPersonNm
Phone6182436545PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1205 N HANOVERAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
GREG KINNEY
PRESIDENT50Yes (X)$0$0$0
ROGER WILFONG
TREASURER50Yes (X)$0$0$0
ANDY JANKOWSKI
SECRETARY20Yes (X)$0$0$0
LANCE CARR
DIRECTOR20$0$0$0Yes (X)
MIKE HICKEY
DIRECTOR20$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$800MembershipDuesAmt
Government Grants$16,185GovernmentGrantsAmt
All Other Contributions$8,010AllOtherContributionsAmt
Total Contributions$24,995TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$201TotalRevenueColumnAmt
Related Or Exempt Func Income$201RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$72,579FundraisingGrossIncomeAmt
Fundraising Direct Expenses$2,384FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$70,195TotalRevenueColumnAmt
Exclusion$70,195ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$39,586GamingGrossIncomeAmt
Gaming Direct Expenses$9,228GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,358TotalRevenueColumnAmt
Related Or Exempt Func Income$30,358RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$151,581GrossSalesOfInventoryAmt
Cost Of Goods Sold$105,754CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,827TotalRevenueColumnAmt
Related Or Exempt Func Income$45,827RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$171,576TotalRevenueColumnAmt
Related Or Exempt Func Income$76,386RelatedOrExemptFuncIncomeAmt
Exclusion$70,195ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$62,498TotalAmt
Program Services$62,498ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,004TotalAmt
Program Services$5,004ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,395TotalAmt
Program Services$3,395ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$911TotalAmt
Program Services$911ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$627TotalAmt
Program Services$627ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,200TotalAmt
Program Services$24,200ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,344TotalAmt
Program Services$9,344ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BUILDING IMPROVEMENTS$42,495$42,495
ENTERTAINMENT$760$760

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$149,234TotalAmt
Program Services$149,234ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$31,732BOYAmt
EOY$22,871EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$102,614BOYAmt
EOY$37,668EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$134,346BOYAmt
EOY$60,539EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$96,149BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$96,149BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$38,197BOYAmt
EOY$60,539EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,197BOYAmt
EOY$60,539EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$134,346BOYAmt
EOY$60,539EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$22,342ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1RAISETHEROOFEvent1Nm
Gross Receipts Event1$66,424GrossReceiptsEvent1Amt
Gross Revenue Event1$66,424GrossRevenueEvent1Amt
Other Direct Expenses Event1$2,384OtherDirectExpensesEvent1Amt
Gross Receipts Total$66,424GrossReceiptsTotalAmt
Gross Revenue Total Events$66,424GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$2,384OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$2,384DirectExpenseSummaryEventsAmt
Net Income Summary$64,040NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs$15,999GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$9,228CashPrizesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Other Gaming$23,587GrossRevenueOtherGamingAmt
Volunteer Labor Other GamingYes (true)VolunteerLaborOtherGamingInd
Volunteer Labor Other Gaming1.00000VolunteerLaborOtherGamingPct
Gross Revenue Total Gaming$39,586GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$9,228CashPrizesTotalGamingAmt
Direct Expense Summary Gaming$9,228DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$30,358NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedILStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersYes (true)GamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Gaming Own Facility1.00000GamingOwnFacilityPct
Individual With BooksROGER WILFONGIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1201 E FOURTH STAddressLine1Txt
CityOKAWVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP62271ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Gaming Manager PersonGREG KINNEYGamingManagerPersonNm
Gaming Manager Services ProvSUPERVISORGamingManagerServicesProvTxt
Gaming Manager Is Director OfcrYes (X)GamingManagerIsDirectorOfcrInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1THE PRIMARY PURPOSE IS TO PROMOTE AMERICANISM TO ALL PEOPLE AND PERPETUATE THE MEMORY OF FALLEN VETERANS & COMFORT THE FAMILIES. WE SPONSOR, CONDUCT & PARTICIPATE IN PATRIOTIC, SOCIAL & RECREATIONAL ACTIVITIES FOR MEMBERS & NON-MEMBERS.
PART VI, LINES 6, 7a, 7bTHE RALPH G MCILWAIN AMERICAN LEGION POST 233 OF OKAWVILLE, ILLINOIS WAS FORMED ON JULY 1, 1946 AND IS LOCATED AT 205 N HANOVER STREET, OKAWVILLE, IL, 62271. THE ORGANIZATION HOLDS MONTHLY MEETINGS AND ELECTS OFFICERS ON AN ANNUAL BASIS.

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