AMERCIAN LEGION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
AMERCIAN LEGION (EIN 65-1126308)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-07-11
IRS object ID
201411929349301301
Schema version
2013v3.1
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)
Return2014-07-11T16:07:19-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272557108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1A TAX SHELTER INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13704 US HIGHWAY 301 N STE 3AddressLine1
CityELLENTONCity
StateFLState
ZIP Code342222329ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN651126308EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAYFIELD-KNOFSKI AMERICAN LEGIONBusinessNameLine1
Business Name Line2POST 325 INCBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlRAYFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13420 US HIGHWAY 301 NAddressLine1
CityELLENTONCity
StateFLState
ZIP Code34222ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIM DYERPersonNm
Person TitleFINANCIAL OFFICERPersonTitleTxt
Signature2014-07-11SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparation2014-07-11PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES E DRYERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13420 US HWY 301 NAddressLine1
CityELLENTONCity
StateFLState
ZIP Code34222ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$84,720GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTO SUPPORT HONORABLE DISCHARDED VETERANS. THE FAMILIES OF ACTIVE U. S. MILITARY PERSONNEL AND THE COMMUNITYActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent213VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,109PYContributionsGrantsAmt
CY Contributions Grants$5,142CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$112,425PYOtherRevenueAmt
CY Other Revenue$79,578CYOtherRevenueAmt
PY Total Revenue$117,534PYTotalRevenueAmt
CY Total Revenue$84,720CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$53PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$109,642PYOtherExpensesAmt
CY Other Expenses$79,452CYOtherExpensesAmt
PY Total Expenses$109,695PYTotalExpensesAmt
CY Total Expenses$79,452CYTotalExpensesAmt
PY Revenues Less Expenses$7,839PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,268CYRevenuesLessExpensesAmt
Total Assets BOY$14,254TotalAssetsBOYAmt
Total Assets EOY$19,522TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,254NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,522NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT HONORABLE DISCHARDED VETERANS. THE FAMILIES OF ACTIVE U. S. MILITARY PERSONNEL AND THE COMMUNITYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$639ExpenseAmt
DescTO SUPPORT HONOABLE DISCHARGED VETERANS. THE FAMILIES OF ACTIVE US MILITARY PERSONNELL AND THE COMMUNITYDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$700ExpenseAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$1,339TotalProgramServiceExpensesAmt
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 EquipmentfalseReportLandBuildingEquipmentInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member213IndependentVotingMemberCnt
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 FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJIM DYERPersonNm
Phone9417228170PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13420 US HWY 301 NAddressLine1
CityELLENTONCity
StateFLState
ZIP Code34222ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TOM EMANUELLE
TRUSTEE1.00Yes (X)$0$0$0
BILLY COFFEY
TRUSTEE2.00Yes (X)$0$0$0
PATRICIA STILES
COMMANDER10.00$0$0$0Yes (X)
LEON GARVIN
1ST VICE COM10.00$0$0$0Yes (X)
SKIP PASSEY
2ND VICE COM10.00$0$0$0Yes (X)
JAMES P KELLY
ADJUTANT2.00$0$0$0Yes (X)
JIM DYER
FINANCIAL OF27.00$0$0$0Yes (X)
L J CANFIELD
HISTORIAN2.00$0$0$0Yes (X)
TOM WALLS
SARGENT AT A2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,111MembershipDuesAmt
Fundraising$77FundraisingAmt
All Other Contributions$1,954AllOtherContributionsAmt
Total Contributions$5,142TotalContributionsAmt
Fundraising Gross Income$77FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$77TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$157,118GamingGrossIncomeAmt
Gaming Direct Expenses$111,447GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,671TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$165,754GrossSalesOfInventoryAmt
Cost Of Goods Sold$131,924CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,830TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$84,720TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,290TotalAmt
Management And General$1,290ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$280TotalAmt
Management And General$280ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,028TotalAmt
Management And General$1,028ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$638TotalAmt
Management And General$638ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,804TotalAmt
Management And General$22,804ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$110TotalAmt
Management And General$110ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$382TotalAmt
Management And General$382ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$1,407TotalAmt
Management And General$1,407ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,773TotalAmt
Management And General$2,773ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
UTILITIES$11,931$11,931
SALES TAX PAID$10,918$10,918
JANITORIAL$8,931$8,931
ENTERTAINMENT$7,452$7,452

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,508TotalAmt
Management And General$9,508ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$79,452TotalAmt
Program Services$0ProgramServicesAmt
Management And General$79,452ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,828BOYAmt
EOY$14,727EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$4,795EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$426BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,254BOYAmt
EOY$19,522EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$14,254BOYAmt
EOY$17,323EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
EOY$2,199EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,254BOYAmt
EOY$19,522EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,254BOYAmt
EOY$19,522EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,268ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
FieldValueIRS element (for citing)
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Individual With BooksJIM DYERIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line13420 US HWY 301 NAddressLine1
CityELLENTONCity
StateFLState
ZIP Code34222ZIPCode
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST AT OFFICE
FORM 990, PART IX, LINE 24EBUILDING MAINTENANCE 0 4,129 0 CABLE BILL 0 1,987 0 AC MINI PUMP 0 1,165 0 MISCELLANEOUS 0 820 0 LICENSE 0 461 0 IRS LATE FILE PENALTY 0 380 0 ALARM SYSTEM 0 221 0 PEST CONTROL 0 120 0 COMMANDER HOMECOMING 0 111 0 WEB PAGE 0 99 0 BANK CHARGE 0 15 0

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