AMERICAN LEGION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 03-6016554)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-11
IRS object ID: 201923159349304337
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
Form 990
Schedule D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-11T15:09:38-08:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	030334408	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Timothy L Faulkner CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	28 Pond St	AddressLine1Txt
City	Ludlow	CityNm
State Abbreviation	VT	StateAbbreviationCd
ZIP	05149	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	036016554	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN LEGION BALLARD-HOBART POST 36	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	8022289804	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 MAIN STREET	AddressLine1Txt
City	LUDLOW	CityNm
State Abbreviation	VT	StateAbbreviationCd
ZIP	05149	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	EDWARD BOWEN	PersonNm
Person Title	COMMANDER	PersonTitleTxt
Signature	2019-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Timothy L Faulkner	PreparerPersonNm
PTIN	P01219576	PTIN
Phone	8022285575	PhoneNum

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	EDWARD BOWEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 MAIN STREET	AddressLine1Txt
City	LUDLOW	CityNm
State Abbreviation	VT	StateAbbreviationCd
ZIP	05149	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$365,839	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.alpost36vt.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1920	FormationYr
Legal Domicile State	VT	LegalDomicileStateCd
Activity Or Mission	For God and Country, we associate ourselves together for many purposes. To uphold and defend the Constitution of these United States; to maintain law and order; to foster and perpetuate Americanism; to preserve the memories and incidents of our association in the Great Wars; to inculcate a sense of individual obligation to community, state and nation.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	9	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$25,704	PYContributionsGrantsAmt
CY Contributions Grants	$12,445	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$23,827	PYInvestmentIncomeAmt
CY Investment Income	$41,695	CYInvestmentIncomeAmt
PY Other Revenue	$190,163	PYOtherRevenueAmt
CY Other Revenue	$161,383	CYOtherRevenueAmt
PY Total Revenue	$239,694	PYTotalRevenueAmt
CY Total Revenue	$215,523	CYTotalRevenueAmt
PY Grants And Similar Paid	$20,870	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$14,305	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$64,737	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$65,352	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$115,109	PYOtherExpensesAmt
CY Other Expenses	$111,779	CYOtherExpensesAmt
PY Total Expenses	$200,716	PYTotalExpensesAmt
CY Total Expenses	$191,436	CYTotalExpensesAmt
PY Revenues Less Expenses	$38,978	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$24,087	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,221,725	TotalAssetsBOYAmt
Total Assets EOY	$1,245,084	TotalAssetsEOYAmt
Total Liabilities BOY	$5,610	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,882	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,216,115	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,240,202	NetAssetsOrFundBalancesEOYAmt
Mission	For God and Country, we associate ourselves together for many purposes. To uphold and defend the Constitution of these United States; to maintain law and order; to foster and perpetuate Americanism; to preserve the memories and incidents of our association in the Great Wars; to inculcate a sense of individual obligation to community, state and nation.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$120,319	ExpenseAmt
Desc	We are a wartime Veteran association that is established to support fellow Veterans/active duty military and their families in many ways. We offer a place for fellow comrades to gather. We send out care packages to active duty military troops. We remember and honor all those who have served our country and community by their unselfish generosity of self in military service. Through our efforts, American Flags are placed at each grave if deceased Veterans each Memorial Day. We arrange a Parade and ceremony to ensure Memorial day is day of remembrance for all the men and women who have given their lives to the service of our country.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$14,305	ExpenseAmt
Desc	We support our local community in many ways. For over 30 years we have arranged and provided a July 4th fireworks display for our neighbors and friends in our community. Each year we donate $5,500 of Scholarships to our local high school to promote further education. Every year needy individuals and organizations seek donations from this American Legion Post. To accomplish our community goals we are fortunate to have over 50 member volunteers who have given more than 3000 hours of time to our goal of community service.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$6,208	ExpenseAmt
Desc	We have a very active Color Guard with more than twenty members. The Color Guard marches and participates in numerous parades within the State of Vermont and the VJ parade in Connecticut. The Color Guard also performs Military Honors at all Veteran Funerals and Burials. The firing Squad honors deceased Veterans with a gun salute, taps, and presents the flag to the Veteran's survivors.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$140,832	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	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	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	Yes (true)	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	VT	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	NED BOWEN	PersonNm
Phone	8022289804	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 MAIN STREET	AddressLine1Txt
City	LUDLOW	CityNm
State Abbreviation	VT	StateAbbreviationCd
ZIP	05149	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MARK LOMBARD
EXECUTIVE BOARD	5.00	0.00	Yes (X)	$0	$0	$0
DOUGLAS PEABODY
EXECUTIVE BOARD	2.00	0.00	Yes (X)	$0	$0	$0
EDWARD BOWEN
COMMANDER	2.00	0.00		$0	$0	$0	Yes (X)
DAVID STEEVES
ADJUTANT	2.00	0.00		$0	$0	$0	Yes (X)
PETER GIROUARD
2ND VICE COMMAN	2.00	0.00		$0	$0	$0	Yes (X)
RAYMOND MARTEL
JUDGE ADVOCATE	2.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NONE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$5,390	MembershipDuesAmt
All Other Contributions	$7,055	AllOtherContributionsAmt
Total Contributions	$12,445	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,071	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,071	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$53,283	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$30,659	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$22,624	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,624	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,624	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$114,410	GamingGrossIncomeAmt
Gaming Direct Expenses	$31,853	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,557	TotalRevenueColumnAmt
Related Or Exempt Func Income	$82,557	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$165,525	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$87,804	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$77,721	TotalRevenueColumnAmt
Related Or Exempt Func Income	$77,721	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	BOTTLES AND CAN REDEMPTIO	Desc
Total Revenue Column	$1,105	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,105	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,105	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$215,523	TotalRevenueColumnAmt
Related Or Exempt Func Income	$203,078	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$14,305	TotalAmt
Program Services	$14,305	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$50,150	TotalAmt
Program Services	$50,150	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$9,449	TotalAmt
Program Services	$9,449	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,753	TotalAmt
Program Services	$5,753	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,300	TotalAmt
Management And General	$2,300	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$8,126	TotalAmt
Management And General	$8,126	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$861	TotalAmt
Management And General	$861	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,593	TotalAmt
Management And General	$1,593	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$42,705	TotalAmt
Program Services	$42,705	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,192	TotalAmt
Management And General	$12,192	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,046	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,486	TotalAmt
Management And General	$9,486	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
NATIONAL & STATE DUES	$6,642	$6,642
COLOR GUARD EXPENSES	$6,208	$6,208
OUTSIDE SERVICES	$3,006	$3,006
CLUB FUNCTION	$2,102	$2,102

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$512	TotalAmt
Program Services	$512	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$191,436	TotalAmt
Program Services	$140,832	ProgramServicesAmt
Management And General	$34,558	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$73,951	BOYAmt
EOY	$27,509	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$34,745	BOYAmt
EOY	$12,454	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$5,936	BOYAmt
EOY	$6,106	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$928,139	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$304,711	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$565,005	BOYAmt
EOY	$623,428	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$540,165	BOYAmt
EOY	$573,663	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,923	BOYAmt
EOY	$1,924	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,221,725	BOYAmt
EOY	$1,245,084	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,610	BOYAmt
EOY	$4,882	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,610	BOYAmt
EOY	$4,882	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,216,115	BOYAmt
EOY	$1,240,202	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,216,115	BOYAmt
EOY	$1,240,202	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,221,725	BOYAmt
EOY	$1,245,084	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$24,087	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$200,000	OtherCostOrOtherBasisAmt
Book Value	$200,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$688,134	OtherCostOrOtherBasisAmt
Depreciation	$278,509	DepreciationAmt
Book Value	$409,625	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,005	OtherCostOrOtherBasisAmt
Depreciation	$26,202	DepreciationAmt
Book Value	$13,803	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$623,428	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
LEGION RIDERS MONEY	$1,772
PAYROLL TAXES PAYABLE	$2,337
ROOMS AND MEALS TAX PAYABLE	$773

Field	Value	IRS element (for citing)
Total Liability	$4,882	TotalLiabilityAmt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agrmt Prof Fundraising Acty	false	AgrmtProfFundraisingActyInd

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Volunteer Labor Bingo	false	VolunteerLaborBingoInd
Gross Revenue Pull Tabs	$114,410	GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs	$10,500	CashPrizesPullTabsAmt
Other Direct Expenses Pull Tabs	$21,353	OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull Tabs	false	VolunteerLaborPullTabsInd
Volunteer Labor Other Gaming	false	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$114,410	GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming	$10,500	CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming	$21,353	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$31,853	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	$82,557	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	VT	StatesWhereGamingConductedCd
Licensed	Yes (true)	LicensedInd
License Suspended Etc	false	LicenseSuspendedEtcInd
Gaming With Nonmembers	false	GamingWithNonmembersInd
Member Of Other Entity	false	MemberOfOtherEntityInd
Gaming Own Facility	1.00000	GamingOwnFacilityPct

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	EDWARD BOWEN	BusinessNameLine1Txt

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	135 MAIN STREET	AddressLine1Txt
City	LUDLOW	CityNm
State Abbreviation	VT	StateAbbreviationCd
ZIP	05149	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	false	CntrctWith3rdPrtyForGameRevInd
Gaming Manager Person	VICTOR L REGIMBALD	GamingManagerPersonNm
Gaming Manager Compensation	$30,083	GamingManagerCompensationAmt
Gaming Manager Services Prov	BAR MANAGER	GamingManagerServicesProvTxt
Gaming Manager Is Employee	Yes (X)	GamingManagerIsEmployeeInd
Charitable Distribution Rqr	false	CharitableDistributionRqrInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
GRANTS TO INDIVIDUALS IN NEED	7	$10,305
SCHOLARSHIPS	5	$4,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	Form 990 is prepared by an independent outside preparer with the assistance of the Bookkeeper. The board as a whole will review the Form 990 and will present it to the membership.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Each Board member and employee is made aware of the sensitivity and dangers of Financial Conflict of Interest. The Board and various managers monitor activities and employees for possible conflicts that may arise. Each officer and Board member is personally responsible to disclose all current and future conflicts to the Board as a whole so that the board may determine if any action is necessary.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	compensation amounts for key employees are determined by market standards for similar positions. Most are paid less than the market standard would allow.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	all public documents are available for inspection at the Legion's location in Ludlow, Vermont after a reasonable request and at a mutually agreed upon time.