AMERICAN LEGION AUXILIARY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION AUXILIARY (EIN 41-0121904)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-06-03
- IRS object ID
- 201331549349300258
- Schema version
- 2011v1.5
- 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 | 2013-06-03T10:16:41-05:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410121904 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION AUXILIARY DEPT OF MINNESOTA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 6512247634 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | STATE VETERANS SERVICE BLDG 20 W | AddressLine1 |
| Address Line2 | 12TH ST NO 314 | AddressLine2 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CATHY RADIL | Name |
| Title | DEPARTMENT TREASURER | Title |
| Phone | 6512247634 | Phone |
| Date Signed | 2013-05-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN TAUER | Name |
| PTIN | P00294068 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RALEEN TOLZMANN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | STATE VETERANS SERVICE BLDG 20 W | AddressLine1 |
| Address Line2 | 12TH ST NO | AddressLine2 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1874714 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Group Exemption Number | 0964 | GroupExemptionNumber |
| Organization501c | X | Organization501c |
| Web Site | WWW.MNALA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1922 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 3 | TotalNbrEmployees |
| Total Nbr Volunteers | 35000 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 709056 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 646606 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 219066 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 219195 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 20277 | InvestmentIncomePriorYear |
| Investment Income Current Year | 52147 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3728 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8181 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 952127 | TotalRevenuePriorYear |
| Total Revenue Current Year | 926129 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 202817 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 169221 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 746246 | OtherExpensePriorYear |
| Other Expenses Current Year | 740901 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 957063 | TotalExpensesPriorYear |
| Total Expenses Current Year | 917122 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -4936 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 9007 | RevenuesLessExpensesCY |
| Total Assets BOY | 2317275 | TotalAssetsBOY |
| Total Assets EOY | 2282039 | TotalAssetsEOY |
| Total Liabilities BOY | 96298 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 52055 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2220977 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2229984 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 3 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CATHY RADIL | NamePerson |
| Telephone Number | 6512247634 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20W 12TH ST STATE VETERANS BLDG 314 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| RALEEN TOLZMANN | ||||||
| DEPT PRESIDENT | 3.00 | X | X | 10833 | 0 | 0 |
| LINDA THOMPSON | ||||||
| NATIONAL COMMITTEE WOMAN | 3.00 | X | X | 14583 | 0 | 0 |
| CATHY RADIL | ||||||
| DEPTMENT TREASURER | 40.00 | X | X | 45873 | 0 | 7192 |
| SANDIE DEUTSCH | ||||||
| DEPT SECRETARY | 40.00 | X | X | 48821 | 0 | 9445 |
| SHIRLEY FREDERICK | ||||||
| FIRST VICE PRESIDENT | 3.00 | X | X | 0 | 0 | 0 |
| CHRIS RONNING | ||||||
| SECOND VICE PRESIDENT | 3.00 | X | X | 0 | 0 | 0 |
| SHARRON BARNES | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| LAURA BLUE | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| MARY HENDRICKSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| NAOMI HILL | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| LEE HUBLER | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JODI MECKLE | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| KAREN RIESS | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| BETTY SNYDER | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| PATRICIA SWANSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| SHARON THIEMECKE | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| LISA TOLZMANN | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| MARY TROWBRIDGE | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| SHARON VOLTZ | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JEAN WALKER | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JANE WAHL | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 120110 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 16637 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 488417 | MembershipDues |
| All Other Contributions | 158189 | AllOtherContributions |
| Total Contributions | 646606 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GIRLS STATE | 561000 | 128749 | 128749 |
| POPPY WORKROOM | 453220 | 90446 | 90446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 219195 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50742 | TotalRevenueColumn |
| Exclusion | $50,742 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 949990 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 948585 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1405 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1405 | TotalRevenueColumn |
| Exclusion | $1,405 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 8181 | TotalRevenueColumn |
| Exclusion | $8,181 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 8181 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 926129 | TotalRevenueColumn |
| Related Or Exempt Function Income | 219195 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $60,328 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128787 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22586 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4506 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3966 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9376 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13836 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55248 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48409 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81112 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 215888 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11916 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3365 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PROGRAM EXPENSES | 289451 |
| OTHER | 20386 |
| VICE PRES. & NEC | 1290 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 917122 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118890 | BOY |
| EOY | 127574 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1862 | BOY |
| EOY | 537 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 139647 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 117948 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20890 | BOY |
| EOY | 21699 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2175633 | BOY |
| EOY | 2132229 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2317275 | BOY |
| EOY | 2282039 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96298 | BOY |
| EOY | 52055 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96298 | BOY |
| EOY | 52055 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1878849 | BOY |
| EOY | 1871964 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 342128 | BOY |
| EOY | 358020 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2220977 | BOY |
| EOY | 2229984 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2317275 | BOY |
| EOY | 2282039 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 9007 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 139647 | OtherCostOrOtherBasis |
| Depreciation | 117948 | Depreciation |
| Book Value | 21699 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21699 | TotalOfBookValueLandBuildings |
| Total Revenue | 926129 | TotalRevenue |
| Total Expenses | 917122 | TotalExpenses |
| Excess Or Deficit For Year | 9007 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 9007 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 762389 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 52148 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 52148 | RevenueNotRptdF990 |
| Revenue Subtotal | 710241 | RevenueSubtotal |
| Other Revenues Not Included | 215888 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 215888 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 926129 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 753382 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 52148 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 52148 | ExpensesNotRptdF990 |
| Expenses Subtotal | 701234 | ExpensesSubtotal |
| Other Expenses Not Included | 215888 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 215888 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 917122 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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 2009 - 2011 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PAYMENTS TO AFFILIATES - 215,888. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | PAYMENTS TO AFFILIATES - 215,888. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIP | TypeOfGrant |
| Number Of Recipients | 7 | NumberOfRecipients |
| Amount Of Cash Grant | 7000 | AmountOfCashGrant |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOLS. SEE ALSO SCHOLARSHIP APPLICATION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP 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 7A | VOTING TAKES PLACE FOR DEPARTMENT OFFICERS | |
| FORM 990, PART VI, SECTION A, LINE 7B | OPEN BALLOT TAKES PLACE; OFFICER'S ARE ELECTED BY THE MAJORITY VOTE | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 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 12C | THE 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 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 2012. | |
| 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 1 | THE 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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