BETA

AMERICAN LEGION AUXILIARY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION AUXILIARY (EIN 41-0121904)
Tax period
2013-08-01 to 2014-07-31
Filed
2015-01-13
IRS object ID
201540139349300039
Schema version
2013v4.0
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)
Return2015-01-13T15:54:14-06:00ReturnTs
Tax Period End2014-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411535741PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CASEY MENDEN FAUST & NELSON PABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17900 WEST 78TH STREET SUITE 450AddressLine1
CityEDINACity
StateMNState
ZIP Code554392586ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410121904EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION AUXILIARY DEPT OF MINNESOTABusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone6512247634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1STATE VETERANS SERVICE BLDG 20 WAddressLine1
Address Line212TH NO 314AddressLine2
CityST PAULCity
StateMNState
ZIP Code55155ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDY DEUTSCHPersonNm
Person TitleDEPT EXECUTIVE SECRETARYPersonTitleTxt
Phone6512247634PhoneNum
Signature2015-01-13SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT M CALLAHANPreparerPersonNm
PTINP00871234PTIN
Phone9529467900PhoneNum
Preparation2014-12-26PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSANDIE DEUTSCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1STATE VETERANS SERVICE BLDG 20 WAddressLine1
Address Line212TH NO 31AddressLine2
CityST PAULCity
StateMNState
ZIP Code55155ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,728,153GrossReceiptsAmt
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 Body15VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers35000TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$855,312PYContributionsGrantsAmt
CY Contributions Grants$817,908CYContributionsGrantsAmt
PY Program Service Revenue$210,453PYProgramServiceRevenueAmt
CY Program Service Revenue$204,089CYProgramServiceRevenueAmt
PY Investment Income$66,155PYInvestmentIncomeAmt
CY Investment Income$55,697CYInvestmentIncomeAmt
PY Other Revenue$6,636PYOtherRevenueAmt
CY Other Revenue$19,489CYOtherRevenueAmt
PY Total Revenue$1,138,556PYTotalRevenueAmt
CY Total Revenue$1,097,183CYTotalRevenueAmt
PY Grants And Similar Paid$12,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$213,076PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$190,872CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$900,517PYOtherExpensesAmt
CY Other Expenses$931,972CYOtherExpensesAmt
PY Total Expenses$1,125,593PYTotalExpensesAmt
CY Total Expenses$1,132,844CYTotalExpensesAmt
PY Revenues Less Expenses$12,963PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$35,661CYRevenuesLessExpensesAmt
Total Assets BOY$2,280,061TotalAssetsBOYAmt
Total Assets EOY$2,295,858TotalAssetsEOYAmt
Total Liabilities BOY$37,114TotalLiabilitiesBOYAmt
Total Liabilities EOY$116,096TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,242,947NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,179,762NetAssetsOrFundBalancesEOYAmt
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 Required0ScheduleBRequiredInd
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 SecYes (1)ReportInvestmentsOtherSecInd
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 IndividualsYes (1)GrantsToIndividualsInd
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 Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee3EmployeeCnt
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 WAddressLine1
CityST PAULCity
StateMNState
ZIP Code55155ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (21 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
RALEEN TOLZMANN
ALT. NATIONAL COMMITTE WOM3.00Yes (X)Yes (X)$0$0$0
CATHY RADIL
DEPARTMENT TREASURER40.00Yes (X)Yes (X)$0$64,079$0
SANDIE DEUTSCH
DEPARTMENT SECRETARY40.00Yes (X)Yes (X)$0$63,000$0
SANDY FREDRICKSON
FIRST VICE PRESIDENT3.00Yes (X)Yes (X)$0$0$0
CAROL KOTTOM
SECOND VICE PRESIDENT3.00Yes (X)$0$0$0
MICHELLE WEAVER
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
VIDA BACON
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
MICHELLE LEONARD
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
JOAN STRACK
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
CARI LAMB
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
JESSIE HOPPE
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
SANDY WERSAL
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
ZANDRA KESSLER
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
MARGEE KELLER
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
ROBIN DORF
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
EVELYN STARR
PAST NATL PRESIDEN3.00Yes (X)$0$0$0
KRIS NELSON
PAST NATL PRESIDEN3.00Yes (X)$0$0$0
SHARON VOLTZ
DISTRICT PRESIDENT3.00Yes (X)$0$0$0
CHRIS RONNING
DEPARTMENT PRESIDENT3.00Yes (X)$0$0$0
ERMA REDDEN
DEPARTMENT CHAPLAIN3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$127,079TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
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$656,801MembershipDuesAmt
All Other Contributions$161,107AllOtherContributionsAmt
Total Contributions$817,908TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GIRLS STATE561000$128,818$128,818
POPPY WORKROOM453220$75,271$75,271
FieldValueIRS element (for citing)
Total Program Service Revenue$204,089TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$60,904TotalRevenueColumnAmt
Exclusion$60,904ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$625,763SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$630,970SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$5,207SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,207TotalRevenueColumnAmt
Exclusion-$5,207ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$19,489TotalRevenueColumnAmt
Exclusion$19,489ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$19,489OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,097,183TotalRevenueColumnAmt
Related Or Exempt Func Income$204,089RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$75,186ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$127,079TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$14,066TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$9,983TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$24,208TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,536TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,687TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,102TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$63,021TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$72,396TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,821TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$341,915TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,011TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,440TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROGRAM EXPENSES$347,481
DEPARTMENT PRESIDENT$26,671
OTHER$2,587
VICE PRES. & NEC$1,840

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,132,844TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$52,444BOYAmt
EOY$19,355EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$30,133BOYAmt
EOY$182,144EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$567BOYAmt
EOY$988EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$29,101EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,978EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$219,211LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$135,193LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,618BOYAmt
EOY$84,018EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,177,299BOYAmt
EOY$444,216EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$1,534,058EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,280,061BOYAmt
EOY$2,295,858EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$37,114BOYAmt
EOY$17,641EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$1,983EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$96,472EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,114BOYAmt
EOY$116,096EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,865,298BOYAmt
EOY$1,725,790EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$377,649BOYAmt
EOY$453,972EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,242,947BOYAmt
EOY$2,179,762EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,280,061BOYAmt
EOY$2,295,858EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$35,661ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$13,248NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$40,772OtherChangesInNetAssetsAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
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 D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$219,211OtherCostOrOtherBasisAmt
Depreciation$135,193DepreciationAmt
Book Value$84,018BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$84,018TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
LORD ABBET INVT TR SHORT DURATION$499,694F
JP MORGAN TR II CORE BD FD CLASS A$622,788F
PIMCO FDS PAC INVT MGMT SER TOTAL RETURN$285,491F
PRUDENTIAL SHORT-TERM CORPORATE BOND FUND$126,085F
FieldValueIRS element (for citing)
Total Book Value Securities$1,534,058TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$823,135TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$13,248NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$54,619DonatedServicesAndUseFcltsAmt
Revenue Not Reported$67,867RevenueNotReportedAmt
Revenue Subtotal$755,268RevenueSubtotalAmt
Other Revenues Not Included$341,915OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$341,915RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,097,183TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$845,548TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$54,619DonatedServicesUseFcltsAmt
Expenses Not Reported$54,619ExpensesNotReportedAmt
Expenses Subtotal$790,929ExpensesSubtotalAmt
Other Expenses Not Included$341,915OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$341,915ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,132,844TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 ORGANIZATION ADOPTED THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX-EXEMPT ORGANIZATION. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). ITS 2011 - 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - 341,915.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - 341,915.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPGrantTypeTxt
Recipient10RecipientCnt
Cash Grant$10,000CashGrantAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I. PART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOLS. SEE ALSO SCHOLARSHIP APPLICATION.ExplanationTxt

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, 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 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 2014.
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 XI, LINE 9:RECORDING OF INVESTMENTS AT FAIR VALUE -50,499. RECORDING OF PREPAID INSURANCE 1,191. RECORDING OF INVENTORIES 13,235. RECORDING OF CAPITAL LEASE -1,700. RECORDING OF ACCRUED PAYROLL -2,999.

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