AMERICAN LEGION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 02-0110903)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-15
IRS object ID
201831359349314568
Schema version
2016v3.1
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)
Return2018-05-15T22:20:56-04:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464180274PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GENE C ANDERSON EABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 COLONIAL WAY STE BAddressLine1Txt
CityBARRINGTONCityNm
State AbbreviationNHStateAbbreviationCd
ZIP038256404ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020110903EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION FRANK E BOOMABusinessNameLine1Txt
Business Name Line2POST 6BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line196 ISLINGTON STAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK DESPERPersonNm
Person TitleCOMMANDERPersonTitleTxt
Signature2018-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGENE C ANDERSON EAPreparerPersonNm
PTINP01304074PTIN
Phone6036649334PhoneNum
Preparation2018-05-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerFRANK DESPERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line192 GREEN STAddressLine1Txt
CitySOMERSWORTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03878ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,055,320GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.FEBOOMAPOST6.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscNON-PROFITOtherOrganizationDsc
Formation1919FormationYr
Legal Domicile StateNHLegalDomicileStateCd
Activity Or MissionTO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY, TO SSIST DISABLED AND NEEDY WAR VETERANS, AND THE MEMBERS OF THE US ARMED FORCES AND THEIR DEPENDENTS; AND THE WIDOWS AND ORPHANS OF DECEASED VETERANS. TO PROVICE ENTERTAINMENT, CARE, AND ASSISTANCE TO HOSPITALIZED VETERANS AND MEMBERS OF THE US ARMED FORCESActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,689PYContributionsGrantsAmt
CY Contributions Grants$9,902CYContributionsGrantsAmt
PY Program Service Revenue$6,453PYProgramServiceRevenueAmt
CY Program Service Revenue$12,410CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$249,449PYOtherRevenueAmt
CY Other Revenue$321,392CYOtherRevenueAmt
PY Total Revenue$261,591PYTotalRevenueAmt
CY Total Revenue$343,704CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$169,435PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$169,756CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$58,010PYOtherExpensesAmt
CY Other Expenses$130,618CYOtherExpensesAmt
PY Total Expenses$227,445PYTotalExpensesAmt
CY Total Expenses$300,374CYTotalExpensesAmt
PY Revenues Less Expenses$34,146PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$43,330CYRevenuesLessExpensesAmt
Total Assets BOY$1,056,868TotalAssetsBOYAmt
Total Assets EOY$1,068,919TotalAssetsEOYAmt
Total Liabilities BOY$31,279TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,025,589NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,068,919NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY, TO SSIST DISABLED AND NEEDY WAR VETERANS, AND THE MEMBERS OF THE US ARMED FORCES AND THEIR DEPENDENTS; AND THE WIDOWS AND ORPHANS OF DECEASED VETERANS. TO PROVICE ENTERTAINMENT, CARE, AND ASSISTANCE TO HOSPITALIZED VETERANS AND MEMBERS OF THE US ARMED FORCESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$45,809ExpenseAmt
DescTHE NATIONAL AMERICA LEGION WAS CHARTERED BY CONGRESS IN 1919 AS A PATRIOTIC MUTUAL HELP WARTIME VETERANS ORGANIZATIONDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$35,268ExpenseAmt
DescA COMMUNITY SERVICE ORGANITZATION WHICH NOW NUMBERS NEARLY 3 MILLION MEN AND WOMEN IN NEARLY 15,000 AMERICAN LEGION POSTS WORLDWIDEDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescAMERICAN LEGION PROGRAM ESTABLISHED FOR BOYS AND MEN OF ALL AGES WHOSE PARENTS OR GRANDPARENTS SERVED IN THE US MILITARY AND BECAME ELIGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGIONDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$4,741ExpenseAmt
DescDEPRECIATION EXPENSEDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,741TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$85,818TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
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 RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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 FldNHStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEPHEN KOTSANOSPersonNm
Phone6034367575PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1326 DOLPHIN DRAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03801ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonFRANK DESPERPersonNm
TitleCOMMANDERTitleTxt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$8,377MembershipDuesAmt
All Other Contributions$1,525AllOtherContributionsAmt
Total Contributions$9,902TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSURF & TURFDesc
Total Revenue Column$12,410TotalRevenueColumnAmt
Related Or Exempt Func Income$12,410RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,410TotalProgramServiceRevenueAmt
Gaming Gross Income$2,735,484GamingGrossIncomeAmt
Gaming Direct Expenses$2,566,436GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$169,048TotalRevenueColumnAmt
Related Or Exempt Func Income$169,048RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$297,524GrossSalesOfInventoryAmt
Cost Of Goods Sold$145,180CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$152,344TotalRevenueColumnAmt
Related Or Exempt Func Income$152,344RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$343,704TotalRevenueColumnAmt
Related Or Exempt Func Income$333,802RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$146,802TotalAmt
Management And General$146,802ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$22,954TotalAmt
Management And General$22,954ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$750ProgramServicesAmt
Management And General$750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$125,127TotalAmt
Program Services$81,077ProgramServicesAmt
Management And General$44,050ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,991TotalAmt
Program Services$3,991ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$300,374TotalAmt
Program Services$85,818ProgramServicesAmt
Management And General$214,556ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$69,408BOYAmt
EOY$81,626EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,838BOYAmt
EOY$8,662EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,250,532LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$271,901LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$982,622BOYAmt
EOY$978,631EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,056,868BOYAmt
EOY$1,068,919EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$31,279BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,279BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,025,589BOYAmt
EOY$1,068,919EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,025,589BOYAmt
EOY$1,068,919EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,056,868BOYAmt
EOY$1,068,919EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$43,330ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$892,258OtherCostOrOtherBasisAmt
Book Value$892,258BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$245,941OtherCostOrOtherBasisAmt
Depreciation$160,088DepreciationAmt
Book Value$85,853BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$103,559OtherCostOrOtherBasisAmt
Depreciation$103,559DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,774OtherCostOrOtherBasisAmt
Depreciation$8,254DepreciationAmt
Book Value$520BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$978,631TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Gross Revenue Pull Tabs$2,735,484GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$2,417,821CashPrizesPullTabsAmt
Other Direct Expenses Pull Tabs$148,615OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$2,735,484GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$2,417,821CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming$148,615OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$2,566,436DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$169,048NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Individual With BooksSTEPHEN KOTSANOSIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1326 DOLPHIN DRAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03801ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY, TO SSIST DISABLED AND NEEDY WAR VETERANS, AND THE MEMBERS OF THE US ARMED FORCES AND THEIR DEPENDENTS; AND THE WIDOWS AND ORPHANS OF DECEASED VETERANS. TO PROVICE ENTERTAINMENT, CARE, AND ASSISTANCE TO HOSPITALIZED VETERANS AND MEMBERS OF THE US ARMED FORCES
FORM 990, PAGE 2, PART III, LINE 4DDEPRECIATION EXPENSE
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCHILD & YOUTH 5,842 0 0 MAINTENANCE 0 12,428 0 DUES 7,261 0 0 EMBLEM PURCHASES 1,004 0 0 SUPPLIES 0 8,593 0 UTILITIES 20,976 6,992 0 INSURANCE 0 16,037 0 LICENSES 11,489 0 0 LEGION BASEBALL 5,079 0 0 HOME AND HALL 29,426 0 0 TOTAL 81,077 44,050 0

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