2016-01-22T07:50:38-06:00 2015-07-31 411535741 CASEY MENDEN FAUST & NELSON PA 7900 WEST 78TH STREET SUITE 450 EDINA MN 554392586 990 2014-08-01 410121904 AMERICAN LEGION AUXILIARY DEPT OF MINNESOTA AMER 6512247634 20 W 12TH NO 314 ST PAUL MN 55155 SANDY DEUTSCH DEPT EXECUTIVE SECRETARY 6512247634 2016-01-19 0 SCOTT M CALLAHAN P00871234 9529467900 2016-01-19 2014 2016-04-25 22:37:26Z SANDIE DEUTSCH 20 W 12TH NO 314 ST PAUL MN 55155 1157615 0 0964 X WWW.MNALA.ORG X 1922 MN TO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES. 15 14 3 35000 0 0 817908 828467 204089 207696 55697 57465 19489 63987 1097183 1157615 10000 10000 0 0 190872 191230 0 0 0 931972 942829 1132844 1144059 -35661 13556 2295858 2239000 116096 84637 2179762 2154363 X AMERICAN 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. 0 0 PROGRAM 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 3 1 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 1 0 X SANDIE DEUTSCH 6512247634 STATE VETERANS SERVICE BLDG 20 W ST PAUL MN 55155 SHIRLEY FREDERICK NATIONAL COMMITTEE WOMEN 3.00 X X 0 0 0 CATHY RADIL DEPARTMENT TREASURER 40.00 X X 0 0 0 SANDIE DEUTSCH DEPARTMENT SECRETARY 40.00 X X 63577 0 0 SANDY FREDRICKSON FIRST VICE PRESIDENT 3.00 X X 16888 0 0 CAROL KOTTOM SECOND VICE PRESIDENT 3.00 X 0 0 0 MICHELLE WEAVER 1ST DISTRICT PRESIDENT 3.00 X 0 0 0 VIDA BACON 2ND DISTRICT PRESIDENT 3.00 X 0 0 0 MICHELLE LEONARD 3RD DISTRICT PRESIDENT 3.00 X 0 0 0 CONNIE ANDERSON 4TH DISTRICT PRESIDENT 3.00 X 0 0 0 CARI LAMB 5TH DISTRICT PRESIDENT 3.00 X 0 0 0 JESSIE HOPPE 6TH DISTRICT PRESIDENT 3.00 X 0 0 0 SANDY WERSAL 7TH DISTRICT PRESIDENT 3.00 X 0 0 0 ZANDRA KESSLER 8TH DISTRICT PRESIDENT 3.00 X 0 0 0 MARGEE KELLER 9TH DISTRICT PRESIDENT 3.00 X 0 0 0 ROBIN DORF 10TH DISTRICT PRESIDENT 3.00 X 0 0 0 EVELYN STARR PAST NATL PRESIDENT 3.00 X 0 0 0 KRIS NELSON PAST NATL PRESIDEN 3.00 X 0 0 0 CHRIS RONNING DEPARTMENT PRESIDENT 3.00 X 24000 0 0 104465 0 0 0 0 0 0 0 636207 192260 828467 GIRLS STATE 561000 133564 133564 POPPY WORKROOM 453220 74132 74132 207696 57465 57465 OTHER 900099 63987 63987 63987 1157615 207696 0 121452 10000 80465 58999 10126 23854 17786 9618 31854 53446 106312 4186 328091 22571 4768 PROGRAM EXPENSES 300278 OTHER 53291 DEPARTMENT PRESIDENT 26574 VICE PRES. & NEC 1840 1144059 19355 62188 182144 121000 988 6276 29101 19255 1978 7636 219211 157764 84018 61447 1978274 1961198 2295858 2239000 17641 15774 1983 487 96472 68376 116096 84637 X 1725790 1619009 453972 535354 2179762 2154363 2295858 2239000 13556 -38955 0 X X 0 1 X 1 0 219211 157764 61447 61447 X 845494 -38955 54925 15970 829524 328091 328091 1157615 870893 54925 54925 815968 328091 328091 1144059 PART X, LINE 2: PART X, LINE 2: THE ORGANIZATION 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 ORGANIZATION 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 2015 FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES - 328,091. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO AFFILIATES - 328,091. 1 SCHOLARSHIP 10 10000 N/A N/A SCHEDULE I. PART I, LINE 2: SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOLS. SEE ALSO SCHOLARSHIP APPLICATION. FORM 990, PART VI, SECTION A, LINE 1 THE DEPARTMENT EXECUTIVE COMMITTEE SHALL CONSIST OF THE DEPARTMENT PRESIDENT, DEPARTMENT FIRST VICE PRESIDENT,DEPARTMENT SECOND VICE PRESIDENT, RETIRING DEPARTMENT PRESIDENT WHO SERVES AS REPRESENTATIVE ON THE NATIONAL EXECUTIVE COMMITTEE AND THE DISTRICT PRESIDENTS. ALL PAST NATIONAL PRESIDENTS FROM MINNESOTA SHALL BE EX-OFFICIO MEMBERS 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 6 MEMBERSHIP 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 7A THE 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 7B OPEN 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 11 THE 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 12C THE 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 15 PROCESS 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 2015. FORM 990, PART VI, SECTION C, LINE 19 THE AUXILIARY MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: THE AUXILIARY PREVIOUSLY PRESENTED ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. FOR THE FISCAL YEAR ENDED JULY 31, 2014 THE FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS CHANGE IN BASIS OF ACCOUNTING WAS PRIMARILY DONE TO PRESENT THE AUXILIARY'S FINANCIAL STATEMENTS USING THE SAME BASIS OF ACCOUNTING AS USED BY THE AMERICAN LEGION AUXILIARY NATIONAL HEADQUARTERS. THE ORGANIZATION ALSO CHANGED ITS ACCOUNTING METHOD TO COMPLY WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 116, ACCOUNTING FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE (SFAS 116). ALL ADJUSTMENTS REQUIRED BY SECTION 481(A) WERE REPORTED ON THE ORGANIZATION'S 2013 FORM 990. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.