2013-06-03T10:16:41-05:00 2012-07-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-08-01 410121904 AMERICAN LEGION AUXILIARY DEPT OF MINNESOTA AMER 6512247634 STATE VETERANS SERVICE BLDG 20 W 12TH ST NO 314 ST PAUL MN 55155 CATHY RADIL 6512247634 2013-05-23 1 JOHN TAUER P00294068 6123764500 2011 2016-03-07 17:11:31Z RALEEN TOLZMANN STATE VETERANS SERVICE BLDG 20 W 12TH ST NO ST PAUL MN 55155 1874714 0 0964 X WWW.MNALA.ORG X 1922 MN 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. 13 11 3 35000 0 0 709056 646606 219066 219195 20277 52147 3728 8181 952127 926129 8000 7000 0 0 202817 169221 0 0 0 746246 740901 957063 917122 -4936 9007 2317275 2282039 96298 52055 2220977 2229984 X 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. 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 3 1 0 0 0 0 0 0 X 13 11 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 0 0 1 1 0 X CATHY RADIL 6512247634 20W 12TH ST STATE VETERANS BLDG 314 ST PAUL MN 55155 RALEEN TOLZMANN 3.00 X X 10833 0 0 LINDA THOMPSON 3.00 X X 14583 0 0 CATHY RADIL 40.00 X X 45873 0 7192 SANDIE DEUTSCH 40.00 X X 48821 0 9445 SHIRLEY FREDERICK 3.00 X X 0 0 0 CHRIS RONNING 3.00 X X 0 0 0 SHARRON BARNES 3.00 X 0 0 0 LAURA BLUE 3.00 X 0 0 0 MARY HENDRICKSON 3.00 X 0 0 0 NAOMI HILL 3.00 X 0 0 0 LEE HUBLER 3.00 X 0 0 0 JODI MECKLE 3.00 X 0 0 0 KAREN RIESS 3.00 X 0 0 0 BETTY SNYDER 3.00 X 0 0 0 PATRICIA SWANSON 3.00 X 0 0 0 SHARON THIEMECKE 3.00 X 0 0 0 LISA TOLZMANN 3.00 X 0 0 0 MARY TROWBRIDGE 3.00 X 0 0 0 SHARON VOLTZ 3.00 X 0 0 0 JEAN WALKER 3.00 X 0 0 0 JANE WAHL 3.00 X 0 0 0 120110 0 16637 0 0 0 0 0 488417 158189 646606 GIRLS STATE 561000 128749 128749 POPPY WORKROOM 453220 90446 90446 219195 50742 50742 949990 948585 1405 1405 1405 OTHER 900099 8181 8181 8181 926129 219195 0 60328 7000 128787 22586 4506 3966 9376 13836 55248 48409 81112 215888 11916 3365 PROGRAM EXPENSES 289451 OTHER 20386 VICE PRES. & NEC 1290 917122 118890 127574 1862 537 139647 117948 20890 21699 2175633 2132229 2317275 2282039 96298 52055 96298 52055 X 1878849 1871964 342128 358020 2220977 2229984 2317275 2282039 9007 0 X X 0 1 1 X 0 139647 117948 21699 21699 926129 917122 9007 9007 762389 52148 52148 710241 215888 215888 926129 753382 52148 52148 701234 215888 215888 917122 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. 1 X SCHOLARSHIP 7 7000 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOLS. SEE ALSO SCHOLARSHIP APPLICATION. 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. EXPLAINATION FOR METHOD OF ACCOUNTING 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.