AMERICAN LEGION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 72-6061753)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-06-05
IRS object ID
202021579349301607
Schema version
2018v3.1
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)
Return2020-06-05T16:39:14-04:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN720760688PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Felix Guillot EA ABA ATABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13800 Prescott RoadAddressLine1Txt
CityAlexandriaCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN726061753EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 003BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P OBOX 7724AddressLine1Txt
CityPinevilleCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71360ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonARCHIE BOYETTEPersonNm
Person TitleFINANCIAL OFFICPersonTitleTxt
Phone3184455564PhoneNum
Signature2019-11-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFelix Guillot EA ABA ATAPreparerPersonNm
PTINP00102853PTIN
Phone3184455564PhoneNum
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address208.180.200.96IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-05IPDt
IP Tm16:42:11IPTm
Federal Original Submission Id7201192020157om0kewbFederalOriginalSubmissionId
Federal Original Submission Id2020-06-05FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdD54FD95BCBAC0CEB1952D2A2F309F75976046607AtSubmissionCreationDeviceId
At Submission Filing Device IdD54FD95BCBAC0CEB1952D2A2F309F75976046607AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-09-10 13:11:23ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDON SMITHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 7724AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71306ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$899,742GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1921FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionThe American Legion is a chartered non-profit service organization committed to a better America and excellent treatment of veterians.ActivityOrMissionDesc
Voting Members Governing Body251VotingMembersGoverningBodyCnt
Voting Members Independent251VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$1,381CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,792PYInvestmentIncomeAmt
CY Investment Income$1,932CYInvestmentIncomeAmt
PY Other Revenue$258,861PYOtherRevenueAmt
CY Other Revenue$191,635CYOtherRevenueAmt
PY Total Revenue$260,653PYTotalRevenueAmt
CY Total Revenue$194,948CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$189,281PYOtherExpensesAmt
CY Other Expenses$189,292CYOtherExpensesAmt
PY Total Expenses$189,281PYTotalExpensesAmt
CY Total Expenses$189,292CYTotalExpensesAmt
PY Revenues Less Expenses$71,372PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,656CYRevenuesLessExpensesAmt
Total Assets BOY$439,917TotalAssetsBOYAmt
Total Assets EOY$445,553TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$439,917NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$445,553NetAssetsOrFundBalancesEOYAmt
MissionThe American Legion is a chartered non-profit service organization committed to a better America and excellent treatment of veterians.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$160,522ExpenseAmt
Revenue$247,070RevenueAmt
DescThe American Legion is a chartered non-profit service organization committed to a better America and excellent treatment of veterans.Desc
Total Program Service Expenses$160,522TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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 ActivitiesfalseFundraisingActivitiesInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members251GoverningBodyVotingMembersCnt
Independent Voting Member251IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHAROLD TEALPersonNm
Phone3184871887PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1167 PIRATES COVEAddressLine1Txt
CityBoyceCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71409ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonDON SMITHPersonNm
TitleCOMMANDERTitleTxt
Average Hours Per Week10.00AverageHoursPerWeekRt
Average Hours Per Week Rltd Org0.00AverageHoursPerWeekRltdOrgRt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$1,381MembershipDuesAmt
Total Contributions$1,381TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,932TotalRevenueColumnAmt
Exclusion$1,932ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$32,067RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$32,067RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,067TotalRevenueColumnAmt
Exclusion$32,067ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$864,362GamingGrossIncomeAmt
Gaming Direct Expenses$704,794GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$159,568TotalRevenueColumnAmt
Exclusion$159,568ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$194,948TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$193,567ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,400TotalAmt
Management And General$5,400ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,090TotalAmt
Management And General$6,090ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,730TotalAmt
Management And General$1,730ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,550TotalAmt
Management And General$15,550ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescCOMMUNITYDesc
Total$100,180TotalAmt
Program Services$100,180ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$60,342TotalAmt
Program Services$60,342ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$189,292TotalAmt
Program Services$160,522ProgramServicesAmt
Management And General$28,770ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$215,889BOYAmt
EOY$215,878EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$47,276BOYAmt
EOY$67,413EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$419,853LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$351,170LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$84,890BOYAmt
EOY$68,683EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$91,862BOYAmt
EOY$93,579EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$439,917BOYAmt
EOY$445,553EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$439,917BOYAmt
EOY$445,553EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$439,917BOYAmt
EOY$445,553EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$439,917BOYAmt
EOY$445,553EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,656ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$20PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$419,853InvestmentCostOrOtherBasisAmt
Depreciation$351,170DepreciationAmt
Book Value$68,683BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$68,683TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Bingo$242,595GrossRevenueBingoAmt
Cash Prizes Bingo$196,857CashPrizesBingoAmt
Volunteer Labor BingoYes (true)VolunteerLaborBingoInd
Volunteer Labor Bingo1.00000VolunteerLaborBingoPct
Gross Revenue Pull Tabs$621,767GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$507,937CashPrizesPullTabsAmt
Volunteer Labor Pull TabsYes (true)VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs1.00000VolunteerLaborPullTabsPct
Gross Revenue Total Gaming$864,362GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$704,794CashPrizesTotalGamingAmt
Direct Expense Summary Gaming$704,794DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$159,568NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedLAStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersYes (true)GamingWithNonmembersInd
Gaming Own Facility1.000GamingOwnFacilityPct
Individual With BooksHAROLD TEALIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1167 PIRATES COVEAddressLine1Txt
CityAlexandriaCityNm
State AbbreviationLAStateAbbreviationCd
ZIP71306ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Form were provided
Governing documents etc available to public Part VI line 19The 990 is available for inspection by members upon request as is the public.
Explanation of other changes in net assets or fund balances Part XI line 9ROUNDING
List of other expenses Part IX line 24eDONATIONS AND CONTRIBUTIONS TO VARIOUS CHARITABLE ORGRANIZATION IN THE CENTRAL LOUISIANA AREA.

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