AMERICAN LEGION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 39-0128222)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2021-04-03
- IRS object ID
- 202120939349300607
- Schema version
- 2018v3.2
- 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 | 2021-04-03T10:33:58-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 391658423 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KERBERROSE SC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4211 N LIGHTNING DR | AddressLine1Txt |
| City | APPLETON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54913 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390128222 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION DEPARTMENT OF | BusinessNameLine1Txt |
| Business Name Line2 | WISCONSIN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 6087451090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2930 AMERICAN LEGION DRIVE | AddressLine1Txt |
| City | PORTAGE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN GEAR | PersonNm |
| Person Title | ADJUTANT | PersonTitleTxt |
| Phone | 6087451090 | PhoneNum |
| Signature | 2021-01-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMIE ROSIN | PreparerPersonNm |
| PTIN | P01573923 | PTIN |
| Phone | 9209930105 | PhoneNum |
| Preparation | 2021-04-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | NATHAN GEAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2930 AMERICAN LEGION DRIVE | AddressLine1Txt |
| City | PORTAGE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,843,563 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WILEGION.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1945 | FormationYr |
| Activity Or Mission | PROVIDE SERVICES TO VETERANS, THEIR FAMILIES AND COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 22 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,471,902 | PYContributionsGrantsAmt |
| CY Contributions Grants | $967,942 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $818,172 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $607,851 | CYProgramServiceRevenueAmt |
| PY Investment Income | $58,619 | PYInvestmentIncomeAmt |
| CY Investment Income | $58,605 | CYInvestmentIncomeAmt |
| PY Other Revenue | $244,457 | PYOtherRevenueAmt |
| CY Other Revenue | $209,165 | CYOtherRevenueAmt |
| PY Total Revenue | $2,593,150 | PYTotalRevenueAmt |
| CY Total Revenue | $1,843,563 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $27,831 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,004,751 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $994,480 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $352,586 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,495,389 | PYOtherExpensesAmt |
| CY Other Expenses | $1,285,431 | CYOtherExpensesAmt |
| PY Total Expenses | $2,527,971 | PYTotalExpensesAmt |
| CY Total Expenses | $2,279,911 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $65,179 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$436,348 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,115,471 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,767,050 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,011,464 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,201,778 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,104,007 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,565,272 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE SERVICES TO VETERANS, THEIR FAMILIES AND COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE AMERICAN LEGION IS A NOT-FOR-PROFIT VETERAN SERVICE ORGANIZATION (VSO) CHARTERED AND INCORPORATED BY CONGRESS IN 1919. THE AMERICAN LEGION IS THE NATION'S LARGEST WARTIME VETERANS' SERVICE ORGANIZATION, COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING AMERICANISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICE-MEMBERS AND VETERANS. THE AMERICAN LEGION WAS FOUNDED ON FOUR PILLARS: 1.VETERANS AFFAIRS & REHABILITATION 2.NATIONAL SECURITY 3.AMERICANISM 4.CHILDREN & YOUTH EACH OF THESE PILLARS ENCOMPASSES A VARIETY OF PROGRAMS THAT BENEFIT OUR NATION'S VETERANS, ITS SERVICE MEMBERS, THEIR FAMILIES, THE YOUTH OF AMERICA AND ORDINARY CITIZENS. THESE PROGRAMS MAKE A DIFFERENCE IN HUNDREDS OF THOUSANDS OF LIVES EACH YEAR. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 22 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN GEAR | PersonNm |
| Phone | 6087451090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2930 AMERICAN LEGION DRIVE | AddressLine1Txt |
| City | PORTAGE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| AMBER NIKOLAI | |||||
| ADJUTANT | 40.00 | Yes (X) | $81,569 | $0 | $5,262 |
| JAMES FIALKOWSKI | |||||
| DEPT SERVICE | 40.00 | Yes (X) | $70,000 | $0 | $3,622 |
| FRANK KOSTKA | |||||
| COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVID WISCHER | |||||
| VICE COMMAND | 1.00 | Yes (X) | $0 | $0 | $0 |
| JOHN MILLER | |||||
| VICE COMMAND | 1.00 | Yes (X) | $0 | $0 | $0 |
| KEN SCHOOLCRAFT | |||||
| VICE COMMAND | 1.00 | Yes (X) | $0 | $0 | $0 |
| CLARENCE DAVISTER | |||||
| VICE COMMAND | 1.00 | Yes (X) | $0 | $0 | $0 |
| MATHEW HARN | |||||
| CHAPLAIN | 1.00 | Yes (X) | $0 | $0 | $0 |
| TODD FANTA | |||||
| ASSISTANT CH | 1.00 | Yes (X) | $0 | $0 | $0 |
| NICHOLAS LANGE | |||||
| JUDGE ADVOCA | 1.00 | Yes (X) | $0 | $0 | $0 |
| JEFF ANTCZAK | |||||
| HISTORIAN | 1.00 | Yes (X) | $0 | $0 | $0 |
| JEREMY NORDIE | |||||
| SERGEANT-AT- | 1.00 | Yes (X) | $0 | $0 | $0 |
| KENDEL FEILEN | |||||
| SERGEANT-AT- | 1.00 | Yes (X) | $0 | $0 | $0 |
| ROBERT SHAPPELL | |||||
| NATL EXEC CO | 1.00 | Yes (X) | $0 | $0 | $0 |
| DALE OATMAN | |||||
| ALT NATL EXE | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVID LATIMER | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| GREG EIRICH | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| KEITH LOVELL | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| RAY PASBRIG | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| CRAIG ELLIS | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| JERRY LAUBY | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| DAVID HALE | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| RON FREGIEN | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| JEFF ZWIERS | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| PAUL BESELER | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| TED HARVEY | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| DON SLATTERY | |||||
| DISTRICT COM | 1.00 | Yes (X) | $0 | $0 | $0 |
| DANIEL SEEHAFER | |||||
| PAST DEPT CO | 1.00 | Yes (X) | $0 | $0 | $0 |
| NATHAN GEAR | |||||
| ADJUTANT | 40.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $151,569 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $8,884 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| USPS | |||||
| 601 SAWYER TERRACE | MADISON | WI | 53705 | POSTAGE | $151,354 |
| VISION PRINTING | |||||
| PO BOX 397 | WISCONSIN DELLS | WI | 53965 | PRINTING | $125,010 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $551,832 | MembershipDuesAmt |
| Government Grants | $171,432 | GovernmentGrantsAmt |
| All Other Contributions | $244,678 | AllOtherContributionsAmt |
| Total Contributions | $967,942 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROGRAM SERVICE REVENUE | $514,653 | $514,653 |
| BASEBALL PROGRAM | $72,021 | $72,021 |
| RENTAL INCOME | $21,177 | $21,177 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $607,851 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,605 | TotalRevenueColumnAmt |
| Exclusion | $58,605 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,477 | TotalRevenueColumnAmt |
| Exclusion | $110,477 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| REIMBURSEMENT INCOME | $82,437 | $82,437 |
| MISCELLANEOUS INCOME | $15,007 | $15,007 |
| RETAIL SALES | $1,244 | $1,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $98,688 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,843,563 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $607,851 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $267,770 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,453 | TotalAmt |
| Program Services | $73,622 | ProgramServicesAmt |
| Management And General | $69,465 | ManagementAndGeneralAmt |
| Fundraising | $17,366 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $659,957 | TotalAmt |
| Program Services | $579,589 | ProgramServicesAmt |
| Management And General | $24,863 | ManagementAndGeneralAmt |
| Fundraising | $55,505 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,900 | TotalAmt |
| Program Services | $6,812 | ProgramServicesAmt |
| Management And General | $4,568 | ManagementAndGeneralAmt |
| Fundraising | $2,520 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,094 | TotalAmt |
| Program Services | $42,686 | ProgramServicesAmt |
| Management And General | $28,615 | ManagementAndGeneralAmt |
| Fundraising | $15,793 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,076 | TotalAmt |
| Program Services | $43,062 | ProgramServicesAmt |
| Management And General | $10,792 | ManagementAndGeneralAmt |
| Fundraising | $19,222 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Program Services | $758 | ProgramServicesAmt |
| Management And General | $121 | ManagementAndGeneralAmt |
| Fundraising | $121 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,290 | TotalAmt |
| Program Services | $10,846 | ProgramServicesAmt |
| Management And General | $1,722 | ManagementAndGeneralAmt |
| Fundraising | $1,722 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,894 | TotalAmt |
| Program Services | $36,352 | ProgramServicesAmt |
| Management And General | $5,771 | ManagementAndGeneralAmt |
| Fundraising | $5,771 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,808 | TotalAmt |
| Program Services | $10,808 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,043 | TotalAmt |
| Program Services | $147,838 | ProgramServicesAmt |
| Management And General | $1,693 | ManagementAndGeneralAmt |
| Fundraising | $143,512 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,576 | TotalAmt |
| Program Services | $8,420 | ProgramServicesAmt |
| Management And General | $1,578 | ManagementAndGeneralAmt |
| Fundraising | $1,578 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,418 | TotalAmt |
| Program Services | $125,866 | ProgramServicesAmt |
| Management And General | $9,012 | ManagementAndGeneralAmt |
| Fundraising | $10,540 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,873 | TotalAmt |
| Program Services | $49,533 | ProgramServicesAmt |
| Management And General | $7,170 | ManagementAndGeneralAmt |
| Fundraising | $7,170 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,188 | TotalAmt |
| Program Services | $75,188 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,174 | TotalAmt |
| Program Services | $84,986 | ProgramServicesAmt |
| Management And General | $8,094 | ManagementAndGeneralAmt |
| Fundraising | $8,094 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,041 | TotalAmt |
| Program Services | $33,665 | ProgramServicesAmt |
| Management And General | $688 | ManagementAndGeneralAmt |
| Fundraising | $688 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| PROGRAM EXPENSES | $134,268 | $111,442 | $22,826 |
| 2018 MID.SWEEPSTEAK | $87,068 | $72,266 | $14,802 |
| COMMITTEE EXPENSE | $54,870 | $54,870 | |
| CAMP EXPENSES | $47,074 | $37,633 | $9,441 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,846 | TotalAmt |
| Program Services | $139,115 | ProgramServicesAmt |
| Management And General | $7,816 | ManagementAndGeneralAmt |
| Fundraising | $15,915 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,279,911 | TotalAmt |
| Program Services | $1,745,357 | ProgramServicesAmt |
| Management And General | $181,968 | ManagementAndGeneralAmt |
| Fundraising | $352,586 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,757 | BOYAmt |
| EOY | $448,408 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,635 | BOYAmt |
| EOY | $153,159 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,548 | BOYAmt |
| EOY | $72,823 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,582 | BOYAmt |
| EOY | $5,582 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,372 | BOYAmt |
| EOY | $21,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,888,862 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,575,611 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,261,186 | BOYAmt |
| EOY | $1,313,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,904,391 | BOYAmt |
| EOY | $1,752,331 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,115,471 | BOYAmt |
| EOY | $3,767,050 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,774 | BOYAmt |
| EOY | $254,788 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $865,690 | BOYAmt |
| EOY | $946,990 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,464 | BOYAmt |
| EOY | $1,201,778 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,040,300 | BOYAmt |
| EOY | $2,139,619 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,063,707 | BOYAmt |
| EOY | $425,653 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,104,007 | BOYAmt |
| EOY | $2,565,272 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,115,471 | BOYAmt |
| EOY | $3,767,050 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$436,348 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$102,387 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $150,007 | OtherCostOrOtherBasisAmt |
| Book Value | $150,007 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,046,830 | OtherCostOrOtherBasisAmt |
| Depreciation | $435,656 | DepreciationAmt |
| Book Value | $611,174 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $795,070 | OtherCostOrOtherBasisAmt |
| Depreciation | $419,769 | DepreciationAmt |
| Book Value | $375,301 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $705,055 | OtherCostOrOtherBasisAmt |
| Depreciation | $575,379 | DepreciationAmt |
| Book Value | $129,676 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $191,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $144,807 | DepreciationAmt |
| Book Value | $47,093 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,313,251 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,741,176 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$102,387 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$102,387 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,843,563 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,843,563 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,279,911 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,279,911 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,279,911 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | THE ORGANIZATION'S AUDIT FOR 2018 WAS NOT COMPLETED UNTIL JANUARY 2021 WHICH RESULTED IN ADDITIONAL MATERIAL JOURNAL ENTRIES. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE AMERICAN LEGION IS A NOT-FOR-PROFIT VETERAN SERVICE ORGANIZATION (VSO) CHARTERED AND INCORPORATED BY CONGRESS IN 1919. THE AMERICAN LEGION IS THE NATION'S LARGEST WARTIME VETERANS' SERVICE ORGANIZATION, COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING AMERICANISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICE-MEMBERS AND VETERANS. THE AMERICAN LEGION WAS FOUNDED ON FOUR PILLARS: 1.VETERANS AFFAIRS & REHABILITATION 2.NATIONAL SECURITY 3.AMERICANISM 4.CHILDREN & YOUTH EACH OF THESE PILLARS ENCOMPASSES A VARIETY OF PROGRAMS THAT BENEFIT OUR NATION'S VETERANS, ITS SERVICE MEMBERS, THEIR FAMILIES, THE YOUTH OF AMERICA AND ORDINARY CITIZENS. THESE PROGRAMS MAKE A DIFFERENCE IN HUNDREDS OF THOUSANDS OF LIVES EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 WILL BE REVIEWED BY THE DEPARTMENT ADJUTANT PRIOR TO FILING AND THE FORM 990 WILL BE SHARED WITH THE FINANCE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ADJUTANT'S PAY IS DISCUSSED ANNUALLY AT A CLOSED-SESSION MEETING WITH THE FINANCE DEPARTMENT. PERFORMANCE IS REVIEWED AND THE FINANCE COMMITTEE DECIDES ON THE AMOUNT OF THE RAISE, IF ANY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WE ROUTINELY EMAIL OUR FORM 990 TO THOSE WHO REQUEST IT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line2DisregardedEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| BADGER BOYS STATE | |||||||||||
| 2930 AMERICAN LEGION DRIVE | PORTAGE | WI | 53901 | 396097540 | EXEMPT ORG | WI | 501C3 | 10 | N/A | false | |
| THE WISCONSIN AMERICAN LEGION | |||||||||||
| PO BOX 388 | PORTAGE | WI | 53901 | 261582528 | EXEMPT ORG | WI | 501C3 | 10 | N/A | false | FOUNDATION INC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BADGER BOYS STATE INCORPORATED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $15,136 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |