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AMERICAN LEGION AUXILIARY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION AUXILIARY (EIN 41-0121904)
Tax period
2012-08-01 to 2013-07-31
Filed
2014-06-10
IRS object ID
201441619349300804
Schema version
2012v2.1
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)
Timestamp2014-06-10T09:33:31-05:00Timestamp
Tax Period End Date2013-07-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN410746749EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1220 SOUTH SIXTH STREET SUITE 300AddressLine1
CityMINNEAPOLISCity
StateMNState
ZIP Code55402ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-08-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN410121904EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION AUXILIARY DEPT OF MINNESOTABusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone6512247634Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameCATHY RADILName
TitleDEPARTMENT TREASURERTitle
Phone6512247634Phone
Date Signed2014-05-24DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
Phone6123764500Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonSHIRLEY FREDERICKNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1STATE VETERANS SERVICE BLDG 20 WAddressLine1
Address Line212TH ST NOAddressLine2
CityST PAULCity
StateMNState
ZIP Code55155ZIPCode
FieldValueIRS element (for citing)
Gross Receipts1623197GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Group Exemption Number0964GroupExemptionNumber
Organization501cXOrganization501c
Web SiteWWW.MNALA.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1922YearFormation
State Legal DomicileMNStateLegalDomicile
Activity Or Mission DescriptionTO SUPPORT LOCAL AND NATIONAL UNITS AND DESIGNATED ACTIVITIES OF VETERANS AND THEIR FAMILIES.ActivityOrMissionDescription
Nbr Voting Members Governing Body15NbrVotingMembersGoverningBody
Nbr Independent Voting Members12NbrIndependentVotingMembers
Total Nbr Employees3TotalNbrEmployees
Total Nbr Volunteers35000TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year646606ContributionsGrantsPriorYear
Contributions Grants Current Year855312ContributionsGrantsCurrentYear
Program Service Revenue Prior Year219195ProgramServiceRevenuePriorYear
Program Service Revenue CY210453ProgramServiceRevenueCY
Investment Income Prior Year52147InvestmentIncomePriorYear
Investment Income Current Year66155InvestmentIncomeCurrentYear
Other Revenue Prior Year8181OtherRevenuePriorYear
Other Revenue Current Year6636OtherRevenueCurrentYear
Total Revenue Prior Year926129TotalRevenuePriorYear
Total Revenue Current Year1138556TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year7000GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY12000GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year169221SalariesEtcPriorYear
Salaries Etc Current Year213076SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year740901OtherExpensePriorYear
Other Expenses Current Year900517OtherExpensesCurrentYear
Total Expenses Prior Year917122TotalExpensesPriorYear
Total Expenses Current Year1125593TotalExpensesCurrentYear
Revenues Less Expenses Prior Year9007RevenuesLessExpensesPriorYear
Revenues Less Expenses CY12963RevenuesLessExpensesCY
Total Assets BOY2282039TotalAssetsBOY
Total Assets EOY2280061TotalAssetsEOY
Total Liabilities BOY52055TotalLiabilitiesBOY
Total Liabilities EOY37114TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY2229984NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY2242947NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionAMERICAN 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.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
DescriptionPROGRAM 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.Description
Described In501 C30DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10964NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees3NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Quid Pro Quo Disclosure0QuidProQuoDisclosure
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Number Of8282 Filed0NumberOf8282Filed
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members15NbrVotingGoverningBodyMembers
Number Independent Voting Members12NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval1DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters1LocalChapters
Policies Reference Chapters1PoliciesReferenceChapters
Form990 Provided To Governing Body0Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonCATHY RADILNamePerson
Telephone Number6512247634TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line120W 12TH ST STATE VETERANS BLDG 314AddressLine1
CityST PAULCity
StateMNState
ZIP Code55155ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (27 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
RALEEN TOLZMANN
NATIONAL COMMITTEE WOMAN3.00XX1458300
LINDA THOMPSON
ALT. NATIONAL COMMITTEE WOMAN3.00XX000
CATHY RADIL
DEPARTMENT TREASURER40.00XX48323011705
SANDIE DEUTSCH
DEPARTMENT SECRETARY40.00XX51219018335
CHRIS RONNING
FIRST VICE PRESIDENT3.00XX000
SANDRA FREDERICKSON
SECOND VICE PRESIDENT3.00XX000
SHARRON BARNES
DISTRICT PRESIDENT3.00X000
ANNETTE BRAY
DISTRICT PRESIDENT3.00X000
PAULA DAVIS
DISTRICT PRESIDENT3.00X000
PATRICIA ECKER
DISTRICT PRESIDENT3.00X000
DIANE GUSTAD
DISTRICT PRESIDENT3.00X000
NAOMI HILL
DISTRICT PRESIDENT3.00X000
LEE HUBLER
DISTRICT PRESIDENT3.00X000
JOANNE JOACHIM
DISTRICT PRESIDENT3.00X000
BETTY MANGINEN
DISTRICT PRESIDENT3.00X000
JODI MECKLE
DISTRICT PRESIDENT3.00X000
JEANETTE MERTENS
DISTRICT PRESIDENT3.00X000
JEN MORKEN
DISTRICT PRESIDENT3.00X000
JILL MUELLER
DISTRICT PRESIDENT3.00X000
KRIS NELSON
DISTRICT PRESIDENT3.00X000
DONNA REDEPENNING
DISTRICT PRESIDENT3.00X000
BETTY SNYDER
DISTRICT PRESIDENT3.00X000
PATRICIA SWANSON
DISTRICT PRESIDENT3.00X000
LISA TOLZMANN
DISTRICT PRESIDENT3.00X000
MARY TROWBRIDGE
DISTRICT PRESIDENT3.00X000
SHARON VOLTZ
DISTRICT PRESIDENT3.00X000
SHIRLEY FREDERICK
DEPARTMENT PRESIDENT3.00X1083300
FieldValueIRS element (for citing)
Total Reportable Comp From Org124958TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation30040TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Membership Dues684974MembershipDues
All Other Contributions170338AllOtherContributions
Total Contributions855312TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
GIRLS STATE561000127030127030
POPPY WORKROOM4532208342383423
FieldValueIRS element (for citing)
Total Program Service Revenue210453TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column65811TotalRevenueColumn
Exclusion$65,811ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities484985Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities484288Securities
Other353Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities697Securities
Other-353Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column344TotalRevenueColumn
Exclusion$344ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOTHERDescription
Business Code900099BusinessCode
Total Revenue Column6636TotalRevenueColumn
Exclusion$6,636ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue6636TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1138556TotalRevenueColumn
Related Or Exempt Function Income210453RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$72,791ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total12000Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total151070Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total32534Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total7132Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total7254Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total15086Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total12590Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total37094Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total52201Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total95683Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total355544Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total12904Total

Insurance Insurance

FieldValueIRS element (for citing)
Total3816Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotal
PROGRAM EXPENSES308920
OTHER12852
BONDING FEE7098
VICE PRES. & NEC1815

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1125593Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY127574BOY
EOY52444EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
EOY30133EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY537BOY
EOY567EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis132685LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec113067LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY21699BOY
EOY19618EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY2132229BOY
EOY2177299EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY2282039BOY
EOY2280061EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY52055BOY
EOY37114EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY52055BOY
EOY37114EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY1871964BOY
EOY1865298EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY358020BOY
EOY377649EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2229984BOY
EOY2242947EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2282039BOY
EOY2280061EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses12963ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting OtherXMethodOfAccountingOther
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis132685OtherCostOrOtherBasis
Depreciation113067Depreciation
Book Value19618BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings19618TotalOfBookValueLandBuildings
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt837001TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities53989DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F99053989RevenueNotRptdF990
Revenue Subtotal783012RevenueSubtotal
Other Revenues Not Included355544OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt355544RevenueNotRptdOnFinStmt
Total Revenue Per Form9901138556TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt824038TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities53989DonatedServicesUseOfFacilities
Expenses Not Rptd F99053989ExpensesNotRptdF990
Expenses Subtotal770049ExpensesSubtotal
Other Expenses Not Included355544OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt355544ExpensesNotRptdOnFinStmt
Total Expenses Per Form9901125593TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X, LINE 2:THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(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 2010 - 2012 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - 355,544.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PAYMENTS TO AFFILIATES - 355,544.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantSCHOLARSHIPTypeOfGrant
Number Of Recipients12NumberOfRecipients
Amount Of Cash Grant12000AmountOfCashGrant
Method Of ValuationN/AMethodOfValuation
Description Of Non Cash AssistanceN/ADescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOLS. SEE ALSO SCHOLARSHIP APPLICATION.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
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 COMMITEE 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 LEGION 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 WHO 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 DETAIL 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 COMMITEE 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, CHAIR, 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 2013.
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 1THE FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING AND THE AUXILIARY RECORDS ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ON AN ACCRUAL BASIS AND CAPITALIZES PROPERTY AND EQUIPMENT FOR ITEMS PAID FOR IN CASH. THE BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE FOLLOWING ARE THE SIGNIFICANT AREAS AFFECTED BY THE POLICIES: INVENTORIES - REVENUE IS RECOGNIZED WHEN RECEIVED. THE AUXILIARY EXPENSES ALL PURCHASES OF COMPLETED POPPIES, POPPY MATERIALS, AND SCHOOL PATROL AND GIFT SHOP SUPPLIES WHEN PURCHASED AND DOES NOT RECORD ANY INVENTORIES ON HAND AT THE YEAR-END. INVESTMENTS - THE AUXILIARY PURCHASES INVESTMENTS AND RECORDS THEM AT COST WITHOUT ADJUSTING FOR UNREALIZED GAINS AND LOSSES DUE TO HOLDING ALL INVESTMENTS UNTIL MATURITY. INTEREST INCOME IS RECORDED WHEN RECEIVED. CAPITAL LEASES - LEASES PAYMENTS ARE EXPENSED WHEN PAID AND ARE NOT CAPITALIZED. PAYROLL - PAYROLL EXPENSES ARE RECORDED WHEN PAID.EXPLAINATION FOR METHOD OF ACCOUNTING

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