AMERCIAN LEGION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERCIAN LEGION (EIN 65-1126308)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-06-04
- IRS object ID
- 201301559349300705
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-06-04T11:05:07-04:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | A TAX SHELTER INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3704 US HWY 301 N STE 3 | AddressLine1 |
| City | ELLENTON | City |
| State | FL | State |
| ZIP Code | 34222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 651126308 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAYFIELD-KNOFSKI AMERICAN | BusinessNameLine1 |
| Business Name Line2 | LEGION POST 325 INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | RAYF | NameControl |
| Phone | 9419813819 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3420 US HWGHWAY 301 N | AddressLine1 |
| City | ELLENTON | City |
| State | FL | State |
| ZIP Code | 34222 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES E DYER | Name |
| Title | TRUSTEE | Title |
| Date Signed | 2013-05-21 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TONYA VANFOSSEN | Name |
| PTIN | P00042541 | PTIN |
| Phone | 9417220470 | Phone |
| Date Prepared | 2013-05-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES DRYER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3420 US HWY 301 N | AddressLine1 |
| City | ELLENTON | City |
| State | FL | State |
| ZIP Code | 34222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 314705 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | TO SUPPORT HONORABLY DISCHARGED VETERANS, ACTIVE DUTY PERSONNEL, THEIR FAMILIES AND THE LOCAL COMMUNITY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 213 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 981 | TotalGrossUBI |
| Contributions Grants Current Year | 5109 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 112425 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 117534 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 53 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 109642 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 109695 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | 7839 | RevenuesLessExpensesCY |
| Total Assets BOY | 6415 | TotalAssetsBOY |
| Total Assets EOY | 14254 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6415 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 14254 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO SUPPORT HONORABLE DISCHARGED VETERANS THFAMILIES OF ACTIVE U S MILITARY PERSONNEL AND THE COMMUNITY | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Grants | 200 | Grants |
| Description | Wreaths Across America | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grants | 150 | Grants |
| Description | The Florida Police Chiefs Association | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grants | 125 | Grants |
| Description | American Heart Association | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | true | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | false | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 213 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | false | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES DYER | NamePerson |
| Telephone Number | 9417228170 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3420 US HWY 301 | AddressLine1 |
| City | ELLENTON | City |
| State | FL | State |
| ZIP Code | 34222 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Individual Trustee Or DirectorIndividualTrusteeOrDirector |
|---|---|---|---|---|---|---|
| Glen McFarlin | ||||||
| Commander | 10 | X | 0 | 0 | 0 | |
| Bob Christian | ||||||
| 1st Vice Com | 10 | X | 0 | 0 | 0 | |
| L J Canfield | ||||||
| Adjutant | 2 | X | 0 | 0 | 0 | |
| Debbie Rousch | ||||||
| Financial Offi | 27 | X | 0 | 0 | 0 | |
| Pat Stiles | ||||||
| Chaplan | 2 | X | 0 | 0 | 0 | |
| Skip Massy | ||||||
| Historian | 2 | X | 0 | 0 | 0 | |
| Terry Harrison | ||||||
| Sargent at Arm | 2 | X | 0 | 0 | 0 | |
| Jim Dryer | ||||||
| Trustee | 1 | 0 | 0 | 0 | X | |
| Thom Walls | ||||||
| Trustee | 1 | 0 | 0 | 0 | X | |
| Tom Emanuelle | ||||||
| Trustee | 1 | 0 | 0 | 0 | X | |
| Billy Coffey | ||||||
| Service Office | 2 | X | 0 | 0 | 0 | |
| GLEN MCFARLIN | ||||||
| POST COMMANDER | 10 | X | 0 | 0 | 0 | |
| BOB CHRISTIAN | ||||||
| 1ST VICE COMM | 10 | X | 0 | 0 | 0 | |
| L J CANFIELD | ||||||
| ADJUTANT | 2 | X | 0 | 0 | 0 | |
| DEBBIE ROUSH | ||||||
| FINANCE OFFICE | 27 | X | 0 | 0 | 0 | |
| PAT STILES | ||||||
| CHAPLAN | 2 | X | 0 | 0 | 0 | |
| SKIP MASSEY | ||||||
| HISTORIAN | 1 | X | 0 | 0 | 0 | |
| TERRY HARRISON | ||||||
| SARGEANT AT AR | 2 | X | 0 | 0 | 0 | |
| JIM DRYER | ||||||
| TRUSTEE | 1 | 0 | 0 | 0 | X | |
| THOM WALLS | ||||||
| TRUSTEE | 1 | 0 | 0 | 0 | X | |
| TOM ENABYEKKE | ||||||
| TRUSTEE | 1 | 0 | 0 | 0 | X | |
| BILLY COFFEY | ||||||
| SERVICE OFFICE | 2 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 3329 | MembershipDues |
| All Other Contributions | 1780 | AllOtherContributions |
| Total Contributions | 5109 | TotalContributions |
| Gross Income Fundraising Events | 1601 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 1601 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 620 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 981 | TotalRevenueColumn |
| Unrelated Business Revenue | 981 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 151984 | GrossIncomeGaming |
| Gaming Direct Expenses | 117257 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34727 | TotalRevenueColumn |
| Related Or Exempt Function Income | 34727 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 156011 | GrossSalesOfInventory |
| Cost Of Goods Sold | 79294 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76717 | TotalRevenueColumn |
| Related Or Exempt Function Income | 76717 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 117534 | TotalRevenueColumn |
| Related Or Exempt Function Income | 111444 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 981 | UnrelatedBusinessRevenue |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53 | Total |
| Program Services | 53 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23400 | Total |
| Program Services | 23400 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6258 | Total |
| Management And General | 6258 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290 | Total |
| Management And General | 290 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 832 | Total |
| Management And General | 832 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102 | Total |
| Management And General | 102 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21204 | Total |
| Management And General | 21204 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 671 | Total |
| Management And General | 671 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3037 | Total |
| Management And General | 3037 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2131 | Total |
| Management And General | 2131 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| TotalTotal |
|---|
| 260 |
| 42 |
| 2138 |
| 11991 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37286 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109695 | Total |
| Program Services | 23453 | ProgramServices |
| Management And General | 86242 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6415 | BOY |
| EOY | 13828 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 426 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6415 | BOY |
| EOY | 14254 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6415 | BOY |
| EOY | 14254 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6415 | BOY |
| EOY | 14254 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6415 | BOY |
| EOY | 14254 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 7839 | ReconcilationRevenueExpenses |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAudited |
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | false | AgreementRefFundraising |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 151984 | GrossRevenueOtherGaming |
| Rent Facility Costs Other Gaming | 117257 | RentFacilityCostsOtherGaming |
| Volunteer Labor Other Gaming | true | VolunteerLaborOtherGaming |
| Volunteer Labor Prcnt Other Gaming | 0.10000 | VolunteerLaborPrcntOtherGaming |
| Gross Revenue Total Gaming | 151984 | GrossRevenueTotalGaming |
| Rent Facility Costs Total Gaming | 117257 | RentFacilityCostsTotalGaming |
| Direct Expense Summary Gaming | 117257 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 34727 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | FL | StatesWhereGamingConducted |
| Licensed | true | Licensed |
| License Suspended Etc | false | LicenseSuspendedEtc |
| Gaming With Nonmembers | false | GamingWithNonmembers |
| Member Of Other Entity | false | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 0.10000 | PercentageOfGamingOwnFacility |
| Name Of Gaming Rec Keeper Person | Debra Roush | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3420 US HWY 301 N | AddressLine1 |
| City | ELLENTON | City |
| State | FL | State |
| ZIP Code | 34222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | false | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | Debra Roush | GamingManagerNamePerson |
| Gaming Manager Compensation | -1 | GamingManagerCompensation |
| Gaming Manager Services Provided | Recording of Revenue and Expenses | GamingManagerServicesProvided |
| Gaming Manager Is Director Officer | X | GamingManagerIsDirectorOfficer |
| Charitable Distrib Required | false | CharitableDistribRequired |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Normal American Legion activities | Explanation |
Comments