AMERICAN LEGION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 02-0110903)
Tax period
2015-07-01 to 2016-06-30
Filed
2016-11-16
IRS object ID
201633219349300048
Schema version
2015v2.1
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)
Return2016-11-16T14:38:27-05:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

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 Begin2015-07-01TaxPeriodBeginDt

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
Signature2016-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGENE C ANDERSON EAPreparerPersonNm
PTINP01304074PTIN
Phone6036649334PhoneNum
Preparation2016-11-16PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

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$2,224,981GrossReceiptsAmt
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 Employee12TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$16,258PYContributionsGrantsAmt
CY Contributions Grants$5,689CYContributionsGrantsAmt
PY Program Service Revenue$26,184PYProgramServiceRevenueAmt
CY Program Service Revenue$6,453CYProgramServiceRevenueAmt
PY Investment Income$21PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$289,666PYOtherRevenueAmt
CY Other Revenue$249,449CYOtherRevenueAmt
PY Total Revenue$332,129PYTotalRevenueAmt
CY Total Revenue$261,591CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$173,463PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$169,435CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$108,076PYOtherExpensesAmt
CY Other Expenses$58,010CYOtherExpensesAmt
PY Total Expenses$281,539PYTotalExpensesAmt
CY Total Expenses$227,445CYTotalExpensesAmt
PY Revenues Less Expenses$50,590PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$34,146CYRevenuesLessExpensesAmt
Total Assets BOY$1,077,680TotalAssetsBOYAmt
Total Assets EOY$1,056,868TotalAssetsEOYAmt
Total Liabilities BOY$86,237TotalLiabilitiesBOYAmt
Total Liabilities EOY$31,279TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$991,443NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,025,589NetAssetsOrFundBalancesEOYAmt
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$34,046ExpenseAmt
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$5,846ExpenseAmt
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$4,118ExpenseAmt
DescDEPRECIATION EXPENSEDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,118TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$44,010TotalProgramServiceExpensesAmt
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
Employee12EmployeeCnt
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$3,990MembershipDuesAmt
All Other Contributions$1,699AllOtherContributionsAmt
Total Contributions$5,689TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCHILDREN & YOUTHDesc
Total Revenue Column$6,453TotalRevenueColumnAmt
Related Or Exempt Func Income$6,453RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,453TotalProgramServiceRevenueAmt
Gaming Gross Income$1,932,928GamingGrossIncomeAmt
Gaming Direct Expenses$1,837,840GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,088TotalRevenueColumnAmt
Related Or Exempt Func Income$95,088RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$279,911GrossSalesOfInventoryAmt
Cost Of Goods Sold$125,550CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$154,361TotalRevenueColumnAmt
Related Or Exempt Func Income$154,361RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,591TotalRevenueColumnAmt
Related Or Exempt Func Income$255,902RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$146,339TotalAmt
Management And General$146,339ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,096TotalAmt
Management And General$23,096ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$50,725TotalAmt
Program Services$38,309ProgramServicesAmt
Management And General$12,416ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$3,167TotalAmt
Program Services$1,583ProgramServicesAmt
Management And General$1,584ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,118TotalAmt
Program Services$4,118ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$227,445TotalAmt
Program Services$44,010ProgramServicesAmt
Management And General$183,435ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$82,301BOYAmt
EOY$69,408EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,639BOYAmt
EOY$4,838EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,250,532LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$267,910LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$986,740BOYAmt
EOY$982,622EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,077,680BOYAmt
EOY$1,056,868EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$86,237BOYAmt
EOY$31,279EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$86,237BOYAmt
EOY$31,279EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$991,443BOYAmt
EOY$1,025,589EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$991,443BOYAmt
EOY$1,025,589EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,077,680BOYAmt
EOY$1,056,868EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$34,146ReconcilationRevenueExpnssAmt
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$156,177DepreciationAmt
Book Value$89,764BookValueAmt

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$8,174DepreciationAmt
Book Value$600BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$982,622TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Gross Revenue Pull Tabs$1,932,928GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs$1,685,641CashPrizesPullTabsAmt
Other Direct Expenses Pull Tabs$152,199OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$1,932,928GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$1,685,641CashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming$152,199OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$1,837,840DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$95,088NetGamingIncomeSummaryAmt
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 11GENTERTAINMENT 16,600 0 0 CHILD & YOUTH 2,484 0 0 MAINTENANCE 0 4,818 0 DUES 2,651 0 0 EMBLEM PURCHASES 123 0 0 SUPPLIES 0 4,892 0 UTILITIES 1,774 592 0 INSURANCE 0 2,114 0 LICENSES 11,315 0 0 CONSUMABLES 3,362 0 0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.