2020-01-27T05:24:04-06:00 2019-07-31 411535741 CASEY MENDEN FAUST & NELSON PA 7900 WEST 78TH STREET SUITE 450 EDINA MN 554392586 990 2018-08-01 410121904 AMERICAN LEGION AUXILIARY DEPT OF MINNESOTA AMER 6512247634 20 W 12TH NO 314 ST PAUL MN 55155 SANDIE DEUTSCH DEPT. EXECUTIVE SECRETARY 6512247634 2020-01-27 0 SCOTT M CALLAHAN P00871234 9529467900 2020-01-27 173.11.32.173 2020-01-27 05:22:44 CS P F03F35F5927F07EC8302DF2E7AF0DB8D21CCE44B 2DDA8EEA25E32E41E6828491E0799AC1A237CB80 2018 2020-09-23 17:36:50Z SANDIE DEUTSCH 20 W 12TH NO 314 ST PAUL MN 55155 1179781 0 0964 X WWW.MNALA.ORG X 1922 MN TO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES. 14 14 3 31326 0 0 736903 780812 198255 185964 121916 108056 125539 104949 1182613 1179781 4000 8000 0 0 195530 187597 0 0 0 950327 969027 1149857 1164624 32756 15157 2498687 2425228 195812 74287 2302875 2350941 X 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. 0 0 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. 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 1 0 X SANDIE DEUTSCH 6512247634 STATE VETERANS SERVICE BLDG 20 W ST PAUL MN 55155 RALEEN TOLZMANN NATIONAL EXECUTIVE COMMITT 3.00 X X 0 0 0 JAN L LAUBY DEPARTMENT TREASURER 40.00 X X 44756 0 16138 SANDIE M DEUTSCH DEPARTMENT SECRETARY 40.00 X X 66703 0 13015 PATTI COLEMAN FIRST VICE PRESIDENT 3.00 X 0 0 0 MARY HENDRICKSON DEPARTMENT PRESIDENT 3.00 X X 0 0 0 WANDA PRESCHER 1ST DISTRICT PRESIDENT 3.00 X 0 0 0 ROBIN OLSON 2ND DISTRICT PRESIDENT 3.00 X 0 0 0 LINDA KELLY 3RD DISTRICT PRESIDENT 3.00 X 0 0 0 SANDY GIBSON 4TH DISTRICT PRESIDENT 3.00 X 0 0 0 MARY YOUNKIN 5TH DISTRICT PRESIDENT 3.00 X 0 0 0 ROBERTA ELVECROG 6TH DISTRICT PRESIDENT 3.00 X 0 0 0 LORRAINE WIGEN 7TH DISTRICT PRESIDENT 3.00 X 0 0 0 SUE KORHONEN 8TH DISTRICT PRESIDENT 3.00 X 0 0 0 PAT HANSON 9TH DISTRICT PRESIDENT 3.00 X 0 0 0 BRANDI CHRISTENSEN 10TH DISTRICT PRESIDENT 3.00 X 0 0 0 JEAN WALKER PAST DEPARTMENT PRESIDENT 3.00 X 0 0 0 MARY KUPERUS 2ND VICE PRESIDENT 3.00 X 0 0 0 CHERYL NYMANN CHAPLAIN 3.00 X 0 0 0 111459 0 29153 0 0 0 0 0 615973 164839 780812 GIRLS STATE 561000 131769 131769 POPPY WORKROOM 453220 54195 54195 185964 108056 108056 OTHER 900099 104949 104949 104949 1179781 185964 0 213005 8000 110477 26982 10014 28454 11670 9722 30827 58553 70862 3811 359716 20325 3201 PROGRAM EXPENSES 285363 OTHER 90285 DEPARTMENT PRESIDENT 27930 BONDING FEE 6892 1540 1164624 91714 13830 112980 110130 1518 4145 21720 11551 1957 7097 133579 89723 64181 43856 2204617 2234619 2498687 2425228 128159 26547 67653 47740 195812 74287 X 1634549 1627851 668326 723090 2302875 2350941 2498687 2425228 15157 32909 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 133579 89723 43856 43856 X 917249 32909 64275 97184 820065 359716 359716 1179781 869183 64275 64275 804908 359716 359716 1164624 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 2019 AND 2018 FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES - NATIONAL DUES 359,716. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES - NATIONAL DUES 359,716. 1 SCHOLARSHIP. 8 8000 N/A N/A SCHEDULE I. PART I, LINE 2: SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOL. SEE ALSO SCHOLARSHIP APPLICATION. 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 2018. 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.