2015-01-13T15:54:14-06:00 2014-07-31 411535741 CASEY MENDEN FAUST & NELSON PA 7900 WEST 78TH STREET SUITE 450 EDINA MN 554392586 990 2013-08-01 410121904 AMERICAN LEGION AUXILIARY DEPT OF MINNESOTA AMER 6512247634 STATE VETERANS SERVICE BLDG 20 W 12TH NO 314 ST PAUL MN 55155 SANDY DEUTSCH DEPT EXECUTIVE SECRETARY 6512247634 2015-01-13 0 SCOTT M CALLAHAN P00871234 9529467900 2014-12-26 2013 2016-02-25 16:41:14Z SANDIE DEUTSCH STATE VETERANS SERVICE BLDG 20 W 12TH NO 31 ST PAUL MN 55155 1728153 0 0964 X WWW.MNALA.ORG X 1922 MN TO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES. 15 12 3 35000 0 0 855312 817908 210453 204089 66155 55697 6636 19489 1138556 1097183 12000 10000 0 0 213076 190872 0 0 0 900517 931972 1125593 1132844 12963 -35661 2280061 2295858 37114 116096 2242947 2179762 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 1 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 4 0 1 3 1 0 0 0 0 0 0 0 0 X 15 12 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 RALEEN TOLZMANN ALT. NATIONAL COMMITTE WOM 3.00 X X 0 0 0 CATHY RADIL DEPARTMENT TREASURER 40.00 X X 0 64079 0 SANDIE DEUTSCH DEPARTMENT SECRETARY 40.00 X X 0 63000 0 SANDY FREDRICKSON FIRST VICE PRESIDENT 3.00 X X 0 0 0 CAROL KOTTOM SECOND VICE PRESIDENT 3.00 X 0 0 0 MICHELLE WEAVER DISTRICT PRESIDENT 3.00 X 0 0 0 VIDA BACON DISTRICT PRESIDENT 3.00 X 0 0 0 MICHELLE LEONARD DISTRICT PRESIDENT 3.00 X 0 0 0 JOAN STRACK DISTRICT PRESIDENT 3.00 X 0 0 0 CARI LAMB DISTRICT PRESIDENT 3.00 X 0 0 0 JESSIE HOPPE DISTRICT PRESIDENT 3.00 X 0 0 0 SANDY WERSAL DISTRICT PRESIDENT 3.00 X 0 0 0 ZANDRA KESSLER DISTRICT PRESIDENT 3.00 X 0 0 0 MARGEE KELLER DISTRICT PRESIDENT 3.00 X 0 0 0 ROBIN DORF DISTRICT PRESIDENT 3.00 X 0 0 0 EVELYN STARR PAST NATL PRESIDEN 3.00 X 0 0 0 KRIS NELSON PAST NATL PRESIDEN 3.00 X 0 0 0 SHARON VOLTZ DISTRICT PRESIDENT 3.00 X 0 0 0 CHRIS RONNING DEPARTMENT PRESIDENT 3.00 X 0 0 0 ERMA REDDEN DEPARTMENT CHAPLAIN 3.00 X 0 0 0 0 127079 0 0 0 0 0 0 656801 161107 817908 GIRLS STATE 561000 128818 128818 POPPY WORKROOM 453220 75271 75271 204089 60904 60904 625763 630970 -5207 -5207 -5207 OTHER 900099 19489 19489 19489 1097183 204089 0 75186 10000 127079 14066 9983 24208 15536 10687 32102 63021 72396 4821 341915 24011 4440 PROGRAM EXPENSES 347481 DEPARTMENT PRESIDENT 26671 OTHER 2587 VICE PRES. & NEC 1840 1132844 52444 19355 30133 182144 567 988 29101 1978 219211 135193 19618 84018 2177299 444216 1534058 2280061 2295858 37114 17641 1983 96472 37114 116096 X 1865298 1725790 377649 453972 2242947 2179762 2280061 2295858 X -35661 13248 -40772 X 0 1 X 1 0 219211 135193 84018 84018 LORD ABBET INVT TR SHORT DURATION 499694 F JP MORGAN TR II CORE BD FD CLASS A 622788 F PIMCO FDS PAC INVT MGMT SER TOTAL RETURN 285491 F PRUDENTIAL SHORT-TERM CORPORATE BOND FUND 126085 F 1534058 X 823135 13248 54619 67867 755268 341915 341915 1097183 845548 54619 54619 790929 341915 341915 1132844 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. 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 2014. 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 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.