BETA

AMERICAN LEGION AUXILIARY: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION AUXILIARY (EIN 41-0121904)
Tax period
2015-08-01 to 2016-07-31
Filed
2017-01-31
IRS object ID
201740319349300449
Schema version
2015v3.0
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)
Return2017-01-31T18:27:46-06:00ReturnTs
Tax Period End2016-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411535741PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CASEY MENDEN FAUST & NELSON PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17900 WEST 78TH STREET SUITE 450AddressLine1Txt
CityEDINACityNm
State AbbreviationMNStateAbbreviationCd
ZIP554392586ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410121904EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION AUXILIARY DEPT OFBusinessNameLine1Txt
Business Name Line2MINNESOTABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone6512247634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 W 12TH NO 314AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDIE DEUTSCHPersonNm
Person TitleDEPT. EXECUTIVE SECRETARYPersonTitleTxt
Phone6512247634PhoneNum
Signature2017-01-31SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT M CALLAHANPreparerPersonNm
PTINP00871234PTIN
Phone9529467900PhoneNum
Preparation2017-01-31PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSANDIE DEUTSCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 W 12TH NO 314AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,164,667GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0964GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.MNALA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1922FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers36708TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$828,467PYContributionsGrantsAmt
CY Contributions Grants$777,291CYContributionsGrantsAmt
PY Program Service Revenue$207,696PYProgramServiceRevenueAmt
CY Program Service Revenue$217,696CYProgramServiceRevenueAmt
PY Investment Income$57,465PYInvestmentIncomeAmt
CY Investment Income$87,905CYInvestmentIncomeAmt
PY Other Revenue$63,987PYOtherRevenueAmt
CY Other Revenue$81,775CYOtherRevenueAmt
PY Total Revenue$1,157,615PYTotalRevenueAmt
CY Total Revenue$1,164,667CYTotalRevenueAmt
PY Grants And Similar Paid$10,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$191,230PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$189,447CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$942,829PYOtherExpensesAmt
CY Other Expenses$967,126CYOtherExpensesAmt
PY Total Expenses$1,144,059PYTotalExpensesAmt
CY Total Expenses$1,160,573CYTotalExpensesAmt
PY Revenues Less Expenses$13,556PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,094CYRevenuesLessExpensesAmt
Total Assets BOY$2,239,000TotalAssetsBOYAmt
Total Assets EOY$2,319,967TotalAssetsEOYAmt
Total Liabilities BOY$84,637TotalLiabilitiesBOYAmt
Total Liabilities EOY$159,967TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,154,363NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,160,000NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAMERICAN 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROGRAM 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.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSANDIE DEUTSCHPersonNm
Phone6512247634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1STATE VETERANS SERVICE BLDG 20 WAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55155ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHIRLEY FREDERICK
NATIONAL COMMITTEE WOMEN3.00Yes (X)Yes (X)$0$0$0
JAN L LAUBY
DEPARTMENT TREASURER40.00Yes (X)Yes (X)$39,274$0$10,372
SANDIE M DEUTSCH
DEPARTMENT SECRETARY40.00Yes (X)Yes (X)$63,640$0$12,899
DONNA ARENDS
FIRST VICE PRESIDENT3.00Yes (X)$0$0$0
CAROL KOTTOM
DEPARTMENT PRESIDENT3.00Yes (X)Yes (X)$0$0$0
CINDY NELSON
1ST DISTRICT PRESIDENT3.00Yes (X)$0$0$0
KATHY BURKET
2ND DISTRICT PRESIDENT3.00Yes (X)$0$0$0
MARCIE BAYSINGER
3RD DISTRICT PRESIDENT3.00Yes (X)$0$0$0
CONNIE ANDERSON
4TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
BONNIE BRENNA
5TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
THERESA RUDNICKI
6TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
BETTY UNDERTHUN
7TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
ANNA EELLS
8TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
JOANIE KRANTZ
9TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
LINDA DESCHENE
10TH DISTRICT PRESIDENT3.00Yes (X)$0$0$0
EVELYN STARR
PAST NATL PRESIDENT3.00Yes (X)$0$0$0
JEAN WALKER
2ND VICE PRESIDENT3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$102,914TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$23,271TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$602,212MembershipDuesAmt
All Other Contributions$175,079AllOtherContributionsAmt
Total Contributions$777,291TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GIRLS STATE561000$142,096$142,096
POPPY WORKROOM453220$75,600$75,600
FieldValueIRS element (for citing)
Total Program Service Revenue$217,696TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,905TotalRevenueColumnAmt
Exclusion$87,905ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$81,775TotalRevenueColumnAmt
Exclusion$81,775ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$81,775OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,164,667TotalRevenueColumnAmt
Related Or Exempt Func Income$217,696RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$169,680ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$104,727TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$29,987TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,320TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,588TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,825TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,473TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$56,266TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$81,945TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,748TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$313,443TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$22,598TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,364TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROGRAM EXPENSES$336,607
OTHER$81,696
DEPARTMENT PRESIDENT$26,176
BONDING FEE$6,820

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,490TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,160,573TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$62,188BOYAmt
EOY$133,411EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$121,000BOYAmt
EOY$12,030EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,276BOYAmt
EOY$7,112EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$19,255BOYAmt
EOY$19,610EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,636BOYAmt
EOY$1,990EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$220,407LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$180,362LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$61,447BOYAmt
EOY$40,045EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,961,198BOYAmt
EOY$2,105,769EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,239,000BOYAmt
EOY$2,319,967EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$15,774BOYAmt
EOY$120,057EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$487BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$68,376BOYAmt
EOY$39,910EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$84,637BOYAmt
EOY$159,967EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,619,009BOYAmt
EOY$1,588,925EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$535,354BOYAmt
EOY$571,075EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,154,363BOYAmt
EOY$2,160,000EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,239,000BOYAmt
EOY$2,319,967EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,094ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,543NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$220,407OtherCostOrOtherBasisAmt
Depreciation$180,362DepreciationAmt
Book Value$40,045BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$40,045TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$911,060TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,543NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$58,293DonatedServicesAndUseFcltsAmt
Revenue Not Reported$59,836RevenueNotReportedAmt
Revenue Subtotal$851,224RevenueSubtotalAmt
Other Revenues Not Included$313,443OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$313,443RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,164,667TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$905,423TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$58,293DonatedServicesUseFcltsAmt
Expenses Not Reported$58,293ExpensesNotReportedAmt
Expenses Subtotal$847,130ExpensesSubtotalAmt
Other Expenses Not Included$313,443OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$313,443ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,160,573TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 2016 AND 2015 FINANCIAL STATEMENTS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - NATIONAL DUES 313,443.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - NATIONAL DUES 313,443.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1THE DEPARTMENT EXECUTIVE COMMITTEE SHALL CONSIST OF THE 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 6MEMBERSHIP IN THE AMERICAN AUXILIARY SHALL BE LIMITED TO THE MOTHERS, WIVES, DAUGHTERS, SISTERS,GRANDDAUGHTERS, GREAT GRANDDAUGHTERS, AND GRANDMOTHERS OF MEMBERS OF THE AMERICAN LEGION, AND TO THE MOTHERS, WIVES, DAUGHTERS, SISTERS, GRANDDAUGHTERS, GREAT GRANDDAUGHTERS AND GRANDMOTHERS OF ALL MEN AND WOMEN WHO WERE IN THE ARMED FORCES OF THE UNITED STATES DURING 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 THROUGH AND INCLUDING JULY 31, 1984; DECEMBER 20, 1989 THROUGH AND INCLUDING 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 OF THEIR OWN RIGHT ARE ELIGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGION.
FORM 990, PART VI, SECTION A, LINE 7ATHE 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.
FORM 990, PART VI, SECTION A, LINE 7BOPEN 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 11THE 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 12CTHE 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 15PROCESS 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 2016.
FORM 990, PART VI, SECTION C, LINE 19THE 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.

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