AMERICAN LEGION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 45-0357995)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-08
- IRS object ID
- 202522819349301562
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-08T14:04:52-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411797766 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES M ANDERSON LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 911 DAKOTA AVENUE | AddressLine1Txt |
| City | WAHPETON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450357995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION POST 88 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ARNOLD G ALTHOFF | InCareOfNm |
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7012427802 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | HANKINSON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58041 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ARNOLD G ALTHOFF | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7016400314 | PhoneNum |
| Signature | 2025-10-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES M ANDERSON CPA | PreparerPersonNm |
| PTIN | P00392713 | PTIN |
| Phone | 7015911011 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | QUENTIN LARSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | HANKINSON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58041 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $510,741 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Group Exemption | 0925 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HANKINSONND.COM/AMERICAN-LEGION | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | VETERANS SERVICE ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES ADVOCATING PATRIOTISM AND HONOR PROMOTING STRONG NATIONAL SECURITY AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $16,792 | PYContributionsGrantsAmt |
| CY Contributions Grants | $27,543 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,066 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,270 | CYInvestmentIncomeAmt |
| PY Other Revenue | $177,470 | PYOtherRevenueAmt |
| CY Other Revenue | $252,793 | CYOtherRevenueAmt |
| PY Total Revenue | $195,328 | PYTotalRevenueAmt |
| CY Total Revenue | $285,606 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $107,509 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $212,900 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $79,012 | PYOtherExpensesAmt |
| CY Other Expenses | $72,183 | CYOtherExpensesAmt |
| PY Total Expenses | $186,521 | PYTotalExpensesAmt |
| CY Total Expenses | $285,083 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,807 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $523 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $708,320 | TotalAssetsBOYAmt |
| Total Assets EOY | $708,453 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $708,320 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $708,453 | NetAssetsOrFundBalancesEOYAmt |
| Mission | VETERANS SERVICE ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES ADVOCATING PATRIOTISM AND HONOR PROMOTING STRONG NATIONAL SECURITY AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $285,083 | ExpenseAmt |
| Desc | VETERANS SERVICE ORGANIZATION PROVIDING MANY PROGRAMS AND ACTIVITIES TO STRENGTHEN THE NATION ONE COMMUNITY AT A TIME. AMERICAN LEGION AMATEUR BASEBALL IS AN AMATEUR ATHLETIC ROGRAM DEVOTED TO EDUCATING YOUNG PEOPLES ABOUT THE IMPORTANACE OF SPORTSMANSHIP CITZENSHIP AND FITNESS. COMFORT WARRIOR PROGRAMS TO ADVOCATE AND RAISE DONATIONS AT VARIOUS LEVELS TO HELP VETERANS AND THEIR FAMILIES DURING TIME OF NEED AND SCHOLARSHIP PROGRAMS. IT DEPENDES ENTIRELY ON ACTIVE MEMBERSHIP PARTICIPATION AND VOLUNTEERISM. THE ORGANIZATION BELONGS TO THE PEOPLES IT SERVICES AND IN THE COMMUNITIES IN WHICH IT THRIVES. THIS ORIGANIZATION MAINTAINS A NATION MEMORIAL AND IS INVOLVED IN ITS DEVELPOEMENT OF A NATIONAL RESOURCE LEARNING CENTER TO COMMERATE AND PROMOTE EDUCATION. | Desc |
| Total Program Service Expenses | $285,083 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | Yes (true) | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ARNOLD G ALTHOFF | PersonNm |
| Phone | 7012427802 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | HANKINSON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58041 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| QUENTIN LARSON | ||||||
| PRESIDENT COMMANDER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| JAMIE MILBRANDT | ||||||
| VICE PRESIDENT VICE COMMANDER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| RICHARD CROOKS | ||||||
| VICE PRESIDENT VICE COMMANDER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| ARNIE ALTHOFF | ||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| RICHARD MEYER | ||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $1,619 | MembershipDuesAmt |
| Government Grants | $4,600 | GovernmentGrantsAmt |
| All Other Contributions | $21,324 | AllOtherContributionsAmt |
| Total Contributions | $27,543 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,270 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,270 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $70,493 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $31,715 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,778 | TotalRevenueColumnAmt |
| Exclusion | $38,778 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $407,305 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $193,420 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $213,885 | TotalRevenueColumnAmt |
| Exclusion | $213,885 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXPENSE REIMBURSEMENT | 561499 | $55 | $55 |
| PATRONAGE DIVIDEND RRTA | 561499 | $75 | $75 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $130 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $285,606 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,400 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $252,663 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,900 | TotalAmt |
| Program Services | $211,900 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,583 | TotalAmt |
| Program Services | $10,583 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495 | TotalAmt |
| Program Services | $495 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162 | TotalAmt |
| Program Services | $162 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,864 | TotalAmt |
| Program Services | $1,864 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,478 | TotalAmt |
| Program Services | $20,478 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,940 | TotalAmt |
| Program Services | $25,940 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,031 | TotalAmt |
| Program Services | $9,031 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| DUES SUBSCRIPTIONS | $1,639 | $1,639 |
| LICENSES TAXES | $1,175 | $1,175 |
| SUPPLIES OTHER | $125 | $125 |
| SUPPLIES BASEBALL PROGRAM | $691 | $691 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,083 | TotalAmt |
| Program Services | $285,083 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,770 | BOYAmt |
| EOY | $270,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $740,681 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $304,137 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $462,484 | BOYAmt |
| EOY | $436,544 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,066 | BOYAmt |
| EOY | $1,066 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,320 | BOYAmt |
| EOY | $708,453 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,320 | BOYAmt |
| EOY | $708,453 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,320 | BOYAmt |
| EOY | $708,453 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,320 | BOYAmt |
| EOY | $708,453 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $523 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$390 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $622 | InvestmentCostOrOtherBasisAmt |
| Book Value | $622 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $582,577 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $171,754 | DepreciationAmt |
| Book Value | $410,823 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,995 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $12,995 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $144,487 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $119,388 | DepreciationAmt |
| Book Value | $25,099 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $436,544 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FOOD BEV | Event1Nm |
| Gross Receipts Event1 | $70,493 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $70,493 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $25,853 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $5,862 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $70,493 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $70,493 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $25,853 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,862 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $31,715 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $38,778 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $13,122 | GrossRevenueBingoAmt |
| Cash Prizes Bingo | $3,955 | CashPrizesBingoAmt |
| Other Direct Expenses Bingo | $469 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | Yes (true) | VolunteerLaborBingoInd |
| Volunteer Labor Bingo | 1.00000 | VolunteerLaborBingoPct |
| Gross Revenue Pull Tabs | $394,183 | GrossRevenuePullTabsAmt |
| Rent Facility Costs Pull Tabs | $27,815 | RentFacilityCostsPullTabsAmt |
| Other Direct Expenses Pull Tabs | $161,181 | OtherDirectExpensesPullTabsAmt |
| Volunteer Labor Pull Tabs | Yes (true) | VolunteerLaborPullTabsInd |
| Volunteer Labor Pull Tabs | 0.97000 | VolunteerLaborPullTabsPct |
| Gross Revenue Total Gaming | $407,305 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $3,955 | CashPrizesTotalGamingAmt |
| Rent Fclty Costs Total Gaming | $27,815 | RentFcltyCostsTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $161,650 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $193,420 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $213,885 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | ND | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.000 | GamingOtherFacilityPct |
| Individual With Books | SANDY FOSSUM | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | HANKINSON | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58041 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | Yes (true) | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | GOVERNING BOARD OF DIRETORS |
| Conflict of interest policy compliance Part VI line 12c | PER TRANSACTION REVIEW OF ALL OPERATIONS AND TRANSACTIONS INVOLVING KEY PERSONAL AND BOARD MEMBERS. ANNUAL REVIEW OF ALL PROCEEDURES AND RESULTS OF EACH TRANSACTIONS IDENTIFIED IN THOSE AREAS. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Part VI response or note to any other line in Part VI | ----------REPAIR CAPITALIZATION POLICY----------TAXPAYER HEREBY ADOPTS FOR BOOK AND FEDERAL INCOME TAX PURPOSES THE FOLLOWING POLICY REGARDING REPAIR AND/OR CAPITALIZATION EXPENSES FOR THE YEAR BEGINNING JANUARY 1 2025. IN ACCORDANCE WITH INTERNAL REVENUE CODE SECTIONS 167 AND 168 AND RELATED REGULATIONS TAXPAYER HAS DETERMINED THAT AMOUNTS WHOSE INDIVIDUAL COST (INCLUDING TAX, INSTALLATION AND DELIVERY COSTS) DOES NOT EXCEED $2500 WILL BE DEDUCTED AS INCURRED AS AN OPERATING EXPENSE. AMOUNTS EXCEEDING THIS DOLLAR LIMIT WILL BE EXAMINED INDIVIDUALLY TO DETERMINE IF THEIR USE OR PURPOSE REQUIRES CAPITALIZATION UNDER THE BETTERMENT, ADAPTATION OR RESTORATION RULES USED BY THE INTERNAL REVENUE SERVICE AND WILL BE CAPITALIZED OR EXPENSES AS INCURRED AS A RESULT OF THE APPLICATION OF THOSE |
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