AMERICAN LEGION AUXILIARY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION AUXILIARY (EIN 41-0121904)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-06-13
- IRS object ID
- 201101649349300105
- Schema version
- 2009v1.7
- 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 | 2011-06-13T10:03:20-05:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARSONALLEN 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 | 2009-08-01 | 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 | 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 | 20 W 12TH ST STATE VETERANS BLDG No | AddressLine1 |
| Address Line2 | 314 | AddressLine2 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CATHERINE RADIL | Name |
| Title | DEPARTMENT TREASURER | Title |
| Phone | 6512247634 | Phone |
| Date Signed | 2011-05-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DARLENE WONDRA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 W 12TH ST STATE VETERANS BLDG No | AddressLine1 |
| Address Line2 | 314 | AddressLine2 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2974372 | 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 | ADMINISTER & SUPPORT LOCAL UNITS & VARIOUS PROGRAMS WHICH BENEFIT VETERANS OR THEIR DESCENDANTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | TotalNbrEmployees |
| Total Nbr Volunteers | 45653 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 736392 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 728123 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 190490 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 210766 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 53388 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5812 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 12983 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4671 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 993253 | TotalRevenuePriorYear |
| Total Revenue Current Year | 949372 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 14000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 270127 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 250482 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 837193 | OtherExpensePriorYear |
| Other Expenses Current Year | 720771 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1107320 | TotalExpensesPriorYear |
| Total Expenses Current Year | 985253 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -114067 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -35881 | RevenuesLessExpensesCY |
| Total Assets BOY | 2369698 | TotalAssetsBOY |
| Total Assets EOY | 2243187 | TotalAssetsEOY |
| Total Liabilities BOY | 107904 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 17274 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2261794 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2225913 | NetAssetsOrFundBalancesEOY |
| 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 |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 0 | 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 |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 4 | 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 |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | 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 | 0 | 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 | CATHERINE RADIL | NamePerson |
| Telephone Number | 6512247634 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 W 12TH ST STATE VETERANS BLDG | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55155 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (32 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| MARSHA BIBLE | ||||||
| DEPARTMENT PRESIDENT | 3.00 | X | X | 10417 | 0 | 0 |
| DARLENE WONDRA - DEPARTMENT | ||||||
| FIRST VICE PRESIDENT | 3.00 | X | X | 0 | 0 | 0 |
| LINDA THOMPSON - DEPARTMENT | ||||||
| SECOND VICE PRESIDENT | 3.00 | X | X | 0 | 0 | 0 |
| CAROL BARBKNECHT | ||||||
| NATIONAL COMMITTEEWOMAN | 3.00 | X | X | 14583 | 0 | 0 |
| MARIE K GOEDE - ALTERNATE | ||||||
| NATIONAL COMMITTEEWOMAN | 3.00 | X | X | 0 | 0 | 0 |
| DEE DEE BUCKLEY - ALTERNATE | ||||||
| NATIONAL COMMITTEEWOMAN | 3.00 | X | X | 0 | 0 | 0 |
| ELEANOR JOHNSON - FORMER | ||||||
| EXECUTIVE SECRETARY | 40.00 | X | X | 80471 | 0 | 14812 |
| JODY F HASSING - CURRENT | ||||||
| EXECUTIVE SECRETARY, START IN 2010 | 40.00 | X | X | 0 | 0 | 0 |
| LEE HUBLER - FORMER | ||||||
| DEPARTMENT TREASURER | 40.00 | X | X | 53616 | 0 | 12294 |
| CATHERINE RADIL - CURRENT | ||||||
| DEPARTMENT TREASURER, START IN 2010 | 40.00 | X | X | 0 | 0 | 0 |
| JEANETTE KAVA - CURRENT | ||||||
| DEPARTMENT CHAPLAIN | 3.00 | X | X | 0 | 0 | 0 |
| BEV LETEXIER - FORMER | ||||||
| DEPARTMENT CHAPLAIN | 3.00 | X | X | 0 | 0 | 0 |
| BEV JIARDINA | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JANE MOODY | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| TERI RICHARDSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| SHELLY PUTZ | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| THERESA GUNDLACH | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| WANDA ANDERSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| CHRISTIE KURTH | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| DOROTHY HYVONEN | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JEAN PEDERSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| FLORA ELLEFSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| MYRNA GUNDERSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| MARTHA JOHNSON | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| BARBARA KLEHR | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| CANDY A STEGORA | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JANET K KAKOS | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| SHIRLEY FREDERICK | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| DONNA P ARENDS | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| DONNA GILLMOR | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| JEAN HORACK | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| SUE NUNNELEE | ||||||
| DISTRICT PRESIDENT | 3.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 159087 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 27106 | 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 | 511287 | MembershipDues |
| All Other Contributions | 216836 | AllOtherContributions |
| Total Contributions | 728123 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GIRLS STATE | 453220 | 113552 | 113552 |
| POPPY WORKROOM | 453220 | 97214 | 97214 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 210766 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5812 | TotalRevenueColumn |
| Exclusion | $5,812 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2025000 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2025000 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 4671 | TotalRevenueColumn |
| Exclusion | $4,671 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 4671 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 949372 | TotalRevenueColumn |
| Related Or Exempt Function Income | 210766 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $10,483 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105597 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105877 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9746 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15249 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14013 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7272 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61999 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31614 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80769 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 228437 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14766 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2182 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PROGRAM EXPENSES | 282415 |
| BONDING FEE | 9685 |
| VICE PRES. & NEC | 1290 |
| TROPHIES EXPENSES | 242 |
| MEMORIALS | 100 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 985253 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133103 | BOY |
| EOY | 1745979 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 767 | BOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 313091 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 274840 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40025 | BOY |
| EOY | 38251 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2195803 | BOY |
| EOY | 458957 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2369698 | BOY |
| EOY | 2243187 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107904 | BOY |
| EOY | 17274 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107904 | BOY |
| EOY | 17274 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1945448 | BOY |
| EOY | 1891184 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 316346 | BOY |
| EOY | 334729 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2261794 | BOY |
| EOY | 2225913 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2369698 | BOY |
| EOY | 2243187 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 313091 | OtherCostOrOtherBasis |
| Depreciation | 274840 | Depreciation |
| Book Value | 38251 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 38251 | TotalOfBookValueLandBuildings |
| Total Revenue | 949372 | TotalRevenue |
| Total Expenses | 985253 | TotalExpenses |
| Excess Or Deficit For Year | -35881 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | -35881 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 767556 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 46621 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 46621 | RevenueNotRptdF990 |
| Revenue Subtotal | 720935 | RevenueSubtotal |
| Other Revenues Not Included | 228437 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 228437 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 949372 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 803437 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 46621 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 46621 | ExpensesNotRptdF990 |
| Expenses Subtotal | 756816 | ExpensesSubtotal |
| Other Expenses Not Included | 228437 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 228437 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 985253 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XII, Line 4b - Other Adjustments: | PAYMENTS TO AFFILIATES: 228437. |
| Part XIII, Line 4b - Other Adjustments: | PAYMENTS TO AFFILIATES: 228437. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 14 | NumberOfRecipients |
| Amount Of Cash Grant | 14000 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| 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 (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 1 | THE SUBCOMMITTEE OF THE DEPARTMENT EXECUTIVE COMMITTEE CONSISTS OF THE DEPARTMENT PRESIDENT, DEPARTMENT FIRST VICE PRESIDENT, DEPARTMENT SECOND VICE PRESIDENT, AND THREE MEMBERS FROM THE DEPARTMENT EXECUTIVE COMMITTEE. THE SUBCOMMITTEE HAS THE FULL AUTHORITY OF THE DEPARTMENT EXECUTIVE COMMITTEE BETWEEN MEETINGS OF THE FULL DEPARTMENT EXECUTIVE COMMITTEE. | |
| 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 by delegates at the national convention. | |
| Form 990, Part VI, Section A, line 7b | AMENDMENTS TO THE CONSTITUTION OR BYLAWS REQUIRES 2/3 MAJORITY VOTE BY THE DELEGATES. | |
| Form 990, Part VI, Section B, line 11 | THE FINANCE CHAIR AND PRESIDENT WILL REVIEW 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 | THE PROCESS FOR DETERMINING COMPENSATION IS DONE BY THE FINANCE COMMITTEE USING LOCAL ORGANIZATION COMPENSATION INFORMATION AND SECRETARIES OF OTHER AUXILIARIES TO DETERMINE COMPENSATION FOR THE DEPARTMENT PRESIDENT, EXECUTIVE SECRETARY, AND EXECUTIVE TREASURER. THIS PROCESS WAS LAST UNDERTAKEN IN 2009 FOR THE DEPARTMENT PRESIDENT, M. BIBLE; AND IN 2010 FOR THE EXECUTIVE SECRETARY, J. HASSING AND THE DEPARTMENT TREASURER, C. RADIL. | |
| Form 990, Part VI, Section C, line 19 | THE AUXILIARY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE AUXILIARY DOES NOT HAVE A CONFLICT OF INTEREST POLICY. | |
| 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. | EXPLANATION FOR METHOD OF ACCOUNTING |
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