Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 08-01-2010 and ending 07-31-2011
BCheck if applicable:
CName of organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
60 BIG RUN ROAD
 
Room/suite
City or town, state or country, and ZIP + 4
DELAWARE, OH430158007
D Employer identification number

02-0692968
E Telephone number

G Gross receipts $ 3,044,602
F Name and address of principal officer:
ROGER HIGHT
60 BIG RUN ROAD
DELAWARE,OH43015
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
N/A
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 2003
M State of legal domicile: OH
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO SUPPORT THE CHARITABLE PROGRAMS OF THE AMERICAN LEGION, DEPARTMENT OF OHIO.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 39
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 39
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 0
6 Total number of volunteers (estimate if necessary) .... 6 39
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,187,765 2,885,247
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 0 0
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 66,540 127,355
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 3,254,305 3,012,602
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 3,173,856 2,917,646
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 59,755 98,200
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 3,233,611 3,015,846
19 Revenue less expenses. Subtract line 18 from line 12...... 20,694 -3,244
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 88,679 79,052
21 Total liabilities (Part X, line 26)............ 22,066 15,683
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 66,613 63,369
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: TO SUPPORT THE CHARITABLE PROGRAMS OF THE AMERICAN LEGION, DEPARTMENT OF OHIO.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 2,945,862 including grants of $ 2,917,646 ) (Revenue $   )
DISBURSES GRANTS TO ORGANIZATIONS FOR ACTIVITIES THAT ARE DESCRIBED IN IRC SEC. 501(C)(3) INCLUDING CHARITABLE, RELIGIOUS, EDUCATIONAL, SCIENTIFIC, LITERARY, TESTING FOR PUBLIC SAFETY, FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION, AND PREVENTING CRUELTY TO CHILDREN OR ANIMALS.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services. (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 2,945,862
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part I.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IV...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part V
10
 
No
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II...........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1..................... Click to see attachment
34
Yes
 
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... Click to see attachment
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2........... Click to see attachment
36
Yes
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
3
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
39
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
39
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
 
No
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
 
No
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
 
No
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
 
No
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
 
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
 
 
13
Does the organization have a written whistleblower policy? ...............
13
 
No
14
Does the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
OH
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
LEONARD GUCWA
60 BIG RUN ROAD
DELAWARE,OH43015
(740) 362-7478
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) DENNIS CLAUSING
DEPARTMENT COMMANDER
 1.00 X   X       0 0 0
(2) ROBERT KLOSTERMEIER
FIRST VICE-COMMANDER
 1.00 X   X       0 0 0
(3) STEVE MASOWICK
SECOND VICE-COMMANDER
 1.00 X   X       0 0 0
(4) CHARLES CRAYNON
DEPARTMENT TREASURER
 1.00 X   X       0 0 0
(5) MICHAEL DAVEY
DEPARTMENT CHAPLAIN
 1.00 X   X       0 0 0
(6) MELISSA FOWLE
ASSISTANT CHAPLAIN
 1.00 X   X       0 0 0
(7) LOU DIMMERMAN
PAST DEPARTMENT COMMANDER
 1.00 X   X       0 9,283 0
(8) HENRY LONG
NATIONAL EXEC. COMMITTEEMAN
 1.00 X   X       0 0 0
(9) BILL BALSER
ALERNATE NECMAN
 1.00 X   X       0 0 0
(10) ARTHUR LUSTIG
DEPARTMENT JUDGE ADVOCATE
 1.00 X   X       0 0 0
(11) DEREK DEBROSSE
ASST DEPT JUDGE ADVOCATE
 1.00 X   X       0 0 0
(12) VIRGIL ARLING
DEPARTMENT HISTORIAN
 1.00 X   X       0 0 0
(13) GARY MELLOWS
DEPT ASST HISTORIAN
 1.00 X   X       0 0 0
(14) JOHN SLYKERMAN
DEPARTMENT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(15) JOHN DEBARR
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(16) RALPH GRANGER
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(17) QUINTIN GEARY
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) AL FRIMEL
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(19) JOHN MCJUNKIN
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(20) MARY OLIVER
ASSISTANT SARGEANT AT ARMS
 1.00 X   X       0 0 0
(21) ROBERT RAY
PARLIAMENTARIAN
 1.00 X   X       0 0 0
(22) FRED LINTNER
FIRST DISTRICT
 1.00 X           0 0 0
(23) MICHAEL YOUNG
FIRST DISTRICT
 1.00 X           0 0 0
(24) RAY STAMM
SECOND DISTRICT
 1.00 X           0 0 0
(25) THOMAS FALLER
SECOND DISTRICT
 1.00 X           0 0 0
(26) ROBERT STEGGEMANN
THIRD DISTRICT
 1.00 X           0 0 0
(27) STANLEY PLEASANT
THIRD DISTRICT
 1.00 X           0 0 0
(28) DAVE HURST
FOURTH DISTRICT
 1.00 X           0 0 0
(29) WARREN WAGNER
FOURTH DISTRICT
 1.00 X           0 0 0
(30) LESTER STAIB JR
FIFTH DISTRICT
 1.00 X           0 0 0
(31) GILBERT COLE
FIFTH DISTRICT
 1.00 X           0 0 0
(32) DAVID COOK
SIXTH DISTRICT
 1.00 X           0 0 0
(33) CARROL LISTON
SIXTH DISTRICT
 1.00 X           0 0 0
(34) JOHN MONTGOMERY
SEVENTH DISTRICT
 1.00 X           0 0 0
(35) EMMETT GREGORY
SEVENTH DISTRICT
 1.00 X           0 0 0
(36) RON RIFE
EIGHTH DISTRICT
 1.00 X           0 0 0
(37) LS PAULEY
EIGHTH DISTRICT
 1.00 X           0 0 0
(38) JIM CAMPBELL
NINTH DISTRICT
 1.00 X           0 0 0
(39) GARY PETROCHELLO
NINTH DISTRICT
 1.00 X           0 0 0
(40) RICHARD HOUP
TENTH DISTRICT
 1.00 X           0 0 0
(41) CHARLES STRIZAK
TENTH DISTRICT
 1.00 X           0 0 0
(42) JOHN MCCLOUD
ELEVENTH DISTRICT
 1.00 X           0 0 0
(43) MICHAEL SMITH
ELEVENTH DISTRICT
 1.00 X           0 0 0
(44) STEVE EBERSOLE
TWELFTH DISTRICT
 1.00 X           0 0 0
(45) PETE MARGARITIS
TWELFTH DISTRICT
 1.00 X           0 0 0
(46) ARTHUR WESLEY
THIRTEENTH DISTRICT
 1.00 X           0 0 0
(47) BILL LASKEY
THIRTEENTH DISTRICT
 1.00 X           0 0 0
(48) ALVIN PODBOY
FOURTEENTH DISTRICT
 1.00 X           0 0 0
(49) JAMES A CURLEY JR
FOURTEENTH DISTRICT
 1.00 X           0 0 0
(50) ROGER HIGHT
DEPARTMENT ADJUTANT
 40.00     X       0 80,014 25,348
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 0 89,297 25,348
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet0
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		2,885,247
g Noncash contributions included in lines 1a-1f:$  
h Total. Add lines 1a-1f.......MediumBullet 2,885,247
Program Service Revenue Business Code
2a
b
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet  
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet        
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet        
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 159,355
b Less: direct expenses ...b 32,000
c Net income or (loss) from gaming activities...MediumBullet 127,355     127,355
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet  
12 Total revenue. See Instructions....MediumBullet 3,012,602 0 0 127,355
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21 2,917,646 2,917,646
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees ....        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages        
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 26,975   26,975  
d Lobbying ...........        
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ......        
g Other .......... 28,216 28,216    
12 Advertising and promotion ....        
13 Office expenses ....... 2,396   2,396  
14 Information technology ......        
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............ 10,913   10,913  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .....        
23 Insurance ..............        
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a DEPARTMENT SERVICES 29,700   29,700  
b
c
d
e
f All other expenses        
25 Total functional expenses. Add lines 1 through 24f 3,015,846 2,945,862 69,984 0
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 88,679 1 79,052
2 Savings and temporary cash investments .......   2  
3 Pledges and grants receivable, net .........   3  
4 Accounts receivable, net .........   4  
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............   9  
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation. ..... 10b     10c  
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 ......   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 34)... 88,679 16 79,052
Liabilities 17 Accounts payable and accrued expenses . 22,066 17 15,683
18 Grants payable ..........   18  
19 Deferred revenue ..........   19  
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D.....   25  
26 Total liabilities. Add lines 17 through 25..... 22,066 26 15,683
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .....   27  
28 Temporarily restricted net assets .....   28  
29 Permanently restricted net assets .....   29  
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ..... 0 30 0
31 Paid-in or capital surplus, or land, building or equipment fund ..... 0 31 0
32 Retained earnings, endowment, accumulated income, or other funds 66,613 32 63,369
33 Total net assets or fund balances ..... 66,613 33 63,369
34 Total liabilities and net assets/fund balances ..... 88,679 34 79,052
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
3,012,602
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
3,015,846
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
-3,244
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
66,613
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
0
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
63,369
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
Yes
 
b
Were the organization’s financial statements audited by an independent accountant?........
2b
 
No
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number

02-0692968
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization 		(ii)
EIN 		(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions)) 		(iv)
Is the organization in col. (i) listed in your governing document? 		(v)
Did you notify the organization in col. (i) of your support? 		(vi)
Is the organization in col. (i) organized in the U.S.? 		(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3..            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public Support. Subtract line 5 from line 4.            
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..            
11 Total support (Add lines 7 through 10).            
12
12
 
13
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 4,319,807 4,209,601 3,369,632 3,187,765 2,885,247 17,972,052
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 80,312 88,615 77,396 80,940 159,355 486,618
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5. 4,400,119 4,298,216 3,447,028 3,268,705 3,044,602 18,458,670
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...           0
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.           0
c Add lines 7a and 7b..           0
8 Public Support (Subtract line 7c from line 6.)           18,458,670
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6... 4,400,119 4,298,216 3,447,028 3,268,705 3,044,602 18,458,670
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 20,520 9,833 658     31,011
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b. 20,520 9,833 658     31,011
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.). 4,420,639 4,308,049 3,447,686 3,268,705 3,044,602 18,489,681
14
Section C. Computation of Public Support Percentage
15
15
99.830 %
16
16
99.840 %
Section D. Computation of Investment Income Percentage
17
17
0.170 %
18
18
0.160 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number

02-0692968
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC 		Employer identification number

02-0692968
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC 		Employer identification number

02-0692968
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC 		Employer identification number

02-0692968
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE G
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19,
or if the organization entered more than $15,000 on Form 990-EZ, line 6a.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number

02-0692968
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization. Form 990-EZ filers are not required to complete this table.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2010
Schedule G (Form 990 or 990-EZ) 2010
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 on Form 990-EZ, line 6a. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other Events

  
(total number) 		(d) Total Events
(Add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Charitable
contributions . . . 		       
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Non-cash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages . .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Combine lines 3 and 10 in column (d)............ right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (Add col. (a) through col. (c))
1 Gross revenue . . . .     159,355 159,355
VerticalDirectExpenses 2 Cash prizes . . . .     32,000 32,000
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
100.000 %
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow 32,000
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow 127,355
9
Enter the state(s) in which the organization operates gaming activities: OH
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," Explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," Explain:
 
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ...........................
Schedule G (Form 990 or 990-EZ) 2010
Schedule G (Form 990 or 990-EZ) 2010
Page 3
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
100.000 %
14
Provide the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
LEONARD GUCWA
Address right arrow
60 BIG RUN ROAD
DELAWARE,OH43015
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $ 159,355and the
amount of gaming revenue retained by the third party right arrow $ 123,328.
c
If "Yes," enter name and address:
Name right arrow
JH MARKETING SERVICES
Address right arrow
PO BOX 1200
HOLLIS,NH03049
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Complete this part to provide additional information for responses to quuestion on Schedule G (see instructions.)
Identifier ReturnReference Explanation
Schedule G (Form 990 or 990-EZ) 2010
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number
02-0692968
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) JUVENILE DIABETES RESEARCH FOUNDATION6100 ROCKSIDE WOODS BLVD STE 445
INDEPENDENCE,OH44131 		23-1907729 501(C)(3) 5,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION
(2) DAYTON NATIONAL CEMETARYVAMC 4100 W THIRD STREET
DAYTON,OH45428 		56-2670176 501(C)(3) 5,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION
(3) MOTTS MILITARY MUSEUM INC5075 S HAMILTON ROAD
GROVEPORT,OH43125 		31-1225950 501(C)(3) 8,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION.
(4) AMERICAN LEGION CHILD WELFARE FOUNDATION INCPO BOX 1055
INDIANAPOLIS,IN46206 		35-7041737 501(C)(3) 30,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION.
(5) HONOR FLIGHT COLUMBUS INC2185 RIDGECLIFF ROAD
COLUMBUS,OH43221 		26-4262700 501(C)(3) 30,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION.
(6) AMERICAN LEGION SEPTEMBER 11 MEMORIAL SCHOLARSHIP TRUST FUNDPO BOX 1055
INDIANAPOLIS,IN46206 		42-1553035 501(C)(3) 15,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION.
(7) AMERICAN LEGION NATIONAL EMERGENCY FUNDPO BOX 1055
INDIANAPOLIS,IN46206 		35-6679628 501(C)(3) 10,000       TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION.
(8) THE AMERICAN LEGION DEPARTMENT OF OHIO INC60 BIG RUN ROAD
DELAWARE,OH43015 		31-4115640 501(C)(19) 177,791       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(9) AMERICAN LEGION POST #3120 W FRONT STREET
FINDLAY,OH45840 		34-6570592 501(C)(19) 44,411       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(10) AMERICAN LEGION POST #61913 E PLEASANT ST
SPRINGFIELD,OH45505 		31-6039359 501(C)(19) 13,842       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(11) AMERICAN LEGION POST #729919 EUCLID AVE
WICKLIFFE,OH44092 		34-6607370 501(C)(19) 5,202       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(12) AMERICAN LEGION POST #8518 SOUTH MAIN ST
WELLINGTON,OH44090 		34-1510371 501(C)(19) 55,708       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(13) AMERICAN LEGION POST #11279 CANAL ST
LANCASTER,OH43130 		31-4115650 501(C)(19) 41,255       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(14) AMERICAN LEGION POST #12393 OHIO ST
ELYRIA,OH44035 		34-0065627 501(C)(19) 21,290       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(15) AMERICAN LEGION POST #23705 COURT 186
PORTSMOUTH,OH45662 		31-4115656 501(C)(19) 36,170       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(16) AMERICAN LEGION POST #251240 US RT 22 NW
WASHINGTON COURTHOUSE,OH43160 		31-0500979 501(C)(19) 16,449       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(17) AMERICAN LEGION POST #27PO BOX 357
GALLIPOLIS,OH45361 		31-6045932 501(C)(19) 6,291       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(18) AMERICAN LEGION POST #2927 S THIRD ST
ZANESVILLE,OH43701 		31-6181424 501(C)(19) 78,414       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(19) AMERICAN LEGION POST #34336 EAST SPRING STREET
CADIZ,OH43907 		26-0095618 501(C)(19) 5,220       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(20) AMERICAN LEGION POST #43622 SOUTH MARKET STREET
TROY,OH45373 		31-0566270 501(C)(19) 16,505       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(21) AMERICAN LEGION POST #46208 W MAIN ST
BELLEVUE,OH44811 		99-9999999 501(C)(19) 5,225       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(22) AMERICAN LEGION POST #49140 E LOCUST ST
WILMINGTON,OH45177 		31-0599268 501(C)(19) 9,797       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(23) AMERICAN LEGION POST #58107 E GAY ST
SOMERSET,OH43783 		31-1260535 501(C)(19) 8,668       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(24) AMERICAN LEGION POST #63218 WEST MAIN STREET
OTTAWA,OH45875 		34-4411445 501(C)(19) 9,278       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(25) AMERICAN LEGION POST #64WOOSTER STREET
MARIETTA,OH45750 		31-4355305 501(C)(19) 11,648       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(26) AMERICAN LEGION POST #65652 MAIN ST
COSHOCTON,OH43812 		31-6049667 501(C)(19) 30,947       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(27) AMERICAN LEGION POST #6710094 SHREVE RD
SHREVE,OH44676 		34-6607389 501(C)(19) 5,400       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(28) AMERICAN LEGION POST #681901 SYLVAN RD
WOOSTER,OH44691 		34-6595723 501(C)(19) 34,497       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(29) AMERICAN LEGION POST #70229 WELLS AVE
WELLSVILLE,OH43968 		34-0670801 501(C)(19) 14,000       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(30) AMERICAN LEGION POST #76395 W CALIFORNIA AVE
SEBRING,OH44672 		34-0670502 501(C)(19) 9,900       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(31) AMERICAN LEGION POST #83PO BOX 2101
SANDUSKY,OH44871 		34-4176085 501(C)(19) 79,200       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(32) AMERICAN LEGION POST #8585 S 6TH ST
NEWARK,OH43055 		31-4368969 501(C)(19) 7,897       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(33) AMERICAN LEGION POST #88PO BOX 626
ASHLAND,OH44805 		34-0065640 501(C)(19) 34,277       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(34) AMERICAN LEGION POST #9191 AMERICAN LEGION PKWY
BEREA,OH44017 		34-1130149 501(C)(19) 37,800       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(35) AMERICAN LEGION POST #9210 S WASHINGTON ST
UTICA,OH43080 		31-0995974 501(C)(19) 9,109       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(36) AMERICAN LEGION POST #96PO BOX 5096
LIMA,OH45802 		34-4176080 501(C)(19) 73,456       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(37) AMERICAN LEGION POST #1031804 W 19TH ST
ASHTABULA,OH44004 		34-0651675 501(C)(19) 16,105       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(38) AMERICAN LEGION POST #10551 E FIRST ST
LONDON,OH43140 		23-7207067 501(C)(19) 12,085       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(39) AMERICAN LEGION POST #1126677 MIDDLERIDGE RD
MADISON,OH44057 		34-6571161 501(C)(19) 20,504       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(40) AMERICAN LEGION POST #118921 NORTH LAKE ST
AMHERST,OH44001 		34-0663114 501(C)(19) 64,868       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(41) AMERICAN LEGION POST #120414 NORTH MAIN STREET
URBANA,OH43078 		34-6607465 501(C)(19) 9,951       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(42) AMERICAN LEGION POST #1212000 BUCKLAND AVE
FREMONT,OH43420 		34-4417892 501(C)(19) 10,675       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(43) AMERICAN LEGION POST #1235129 MONTGOMERY ROAD
NORWOOD,OH45212 		31-6049091 501(C)(19) 8,199       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(44) AMERICAN LEGION POST #131540 E MAIN ST
LEETONIA,OH44431 		34-0940482 501(C)(19) 19,960       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(45) AMERICAN LEGION POST #13423363 US RT 23 S
CIRCLEVILLE,OH43113 		31-0649193 501(C)(19) 9,250       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(46) AMERICAN LEGION POST #138427 S 3RD ST
HAMILTON,OH45011 		31-0504273 501(C)(19) 17,303       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(47) AMERICAN LEGION POST #140325 N OHIO ST
GREENVILLE,OH45331 		34-4176070 501(C)(19) 22,553       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(48) AMERICAN LEGION POST #142201 JAMES RD
WAVERLY,OH45690 		31-4388390 501(C)(19) 7,114       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(49) AMERICAN LEGION POST #1443253 SOUTH HIGH ST
COLUMBUS,OH43207 		31-4312233 501(C)(19) 16,875       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(50) AMERICAN LEGION POST #1478493 HACKETT RD
APPLE CREEK,OH44806 		34-0607469 501(C)(19) 19,561       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(51) AMERICAN LEGION POST #149126 E 4TH ST
FRANKLIN,OH45005 		31-0722842 501(C)(19) 8,823       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(52) AMERICAN LEGION POST #151272 BROAD ST
CONNEAUT,OH44030 		34-6607470 501(C)(19) 36,281       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(53) AMERICAN LEGION POST #159150 LEGION RD
SAINT CLAIRSVILLE,OH43950 		34-1135437 501(C)(19) 11,391       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(54) AMERICAN LEGION POST #162531 BELLEFONTAINE AVE
MARION,OH43302 		31-1138184 501(C)(19) 15,338       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(55) AMERICAN LEGION POST #16535 N MAIN ST
MIAMISBURG,OH45342 		31-0526291 501(C)(19) 8,369       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(56) AMERICAN LEGION POST #170129 MAIN ST
WADSWORTH,OH44281 		34-6557911 501(C)(19) 25,273       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(57) AMERICAN LEGION POST #173120 COLTON AVE
BELLEFONTAINE,OH43311 		43-1190592 501(C)(19) 10,395       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(58) AMERICAN LEGION POST #181123 EAST RENSSELAER STREET
BUCYRUS,OH44820 		34-4176045 501(C)(19) 20,420       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(59) AMERICAN LEGION POST #184301 W WATER ST
PIQUA,OH45356 		31-0513602 501(C)(19) 28,125       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(60) AMERICAN LEGION POST #188326 ELIZABETH ST
NEW LEXINGTON,OH43764 		31-6049659 501(C)(19) 5,114       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(61) AMERICAN LEGION POST #191200 S BROADWAY
SPENCERVILLE,OH45887 		34-6554865 501(C)(19) 16,919       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(62) AMERICAN LEGION POST #1967400 CHIPPEWA ROAD
BRECKSVILLE,OH44141 		34-6607482 501(C)(19) 5,421       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(63) AMERICAN LEGION POST #2005046 NEBRASKA AVE
HUBER HEIGHTS,OH45424 		31-6050801 501(C)(19) 17,884       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(64) AMERICAN LEGION POST #2102510 STE RTE 703
CELINA,OH45822 		34-6607486 501(C)(19) 65,496       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(65) AMERICAN LEGION POST #21131972 WALKER RD
AVON LAKE,OH44012 		34-6554868 501(C)(19) 59,648       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(66) AMERICAN LEGION POST #2144304 CENTER ST
WILLOUGHBY,OH44094 		34-6607487 501(C)(19) 10,580       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(67) AMERICAN LEGION POST #2151000 US 35W
EATON,OH45320 		31-0919692 501(C)(19) 6,210       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(68) AMERICAN LEGION POST #2171265 N 4TH AVENUE
SIDNEY,OH45365 		34-4407888 501(C)(19) 24,298       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(69) AMERICAN LEGION POST #225122 N SANDUSKY AVE
UPPER SANDUSKY,OH43351 		34-4176051 501(C)(19) 5,639       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(70) AMERICAN LEGION POST #2362025 E RIVER ROAD
NEWTON FALLS,OH44444 		34-6607493 501(C)(19) 38,056       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(71) AMERICAN LEGION POST #23824 S LOCUST ST
MECHANICSBURG,OH43044 		34-6607494 501(C)(19) 11,007       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(72) AMERICAN LEGION POST #243118 MARKET ST
GALION,OH44833 		34-6607497 501(C)(19) 22,653       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(73) AMERICAN LEGION POST #250131 S SYCAMORE AVE
SYCAMORE,OH44882 		34-4418316 501(C)(19) 11,042       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(74) AMERICAN LEGION POST #256897 OAKLAND RD
LOVELAND,OH45140 		31-6050459 501(C)(19) 19,267       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(75) AMERICAN LEGION POST #2651105 N SHOOP AVE
WAUSEON,OH43567 		34-6554837 501(C)(19) 28,860       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(76) AMERICAN LEGION POST #282237 E MARKET ST
ORRVILLE,OH44667 		34-0656299 501(C)(19) 7,798       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(77) AMERICAN LEGION POST #2862251 N DAYTON-LAKEVIEW
NEW CARLISLE,OH45344 		31-6067790 501(C)(19) 6,480       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(78) AMERICAN LEGION POST #292185 N MAIN STREET
NEW LONDON,OH44851 		34-6607510 501(C)(19) 5,069       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(79) AMERICAN LEGION POST #316505 SOUTH STEARNS AVENUE
DESHLER,OH43516 		34-6597450 501(C)(19) 8,380       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(80) AMERICAN LEGION POST #3221477 SR 503 S
WEST ALEXANDRIA,OH45381 		31-6181457 501(C)(19) 7,617       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(81) AMERICAN LEGION POST #325211 PEARL ST
MANCHESTER,OH45144 		31-6181458 501(C)(19) 35,993       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(82) AMERICAN LEGION POST #32689 EAST MAIN ST
SHELBY,OH44875 		43-1490592 501(C)(19) 13,979       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(83) AMERICAN LEGION POST #3301108 E BENTON ST
WAPAKONETA,OH45895 		34-6554944 501(C)(19) 24,539       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(84) AMERICAN LEGION POST #331109 ELM ST
RAVENNA,OH44266 		34-1199856 501(C)(19) 23,406       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(85) AMERICAN LEGION POST #33660 CHESTER ST
PAINESVILLE,OH44077 		34-1107100 501(C)(19) 22,725       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(86) AMERICAN LEGION POST #344201 E FINDLAY ST
CAREY,OH43316 		34-4413262 501(C)(19) 13,649       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(87) AMERICAN LEGION POST #345RT 19 NORTH
FORT RECOVERY,OH45846 		34-4445031 501(C)(19) 6,390       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(88) AMERICAN LEGION POST #353118 MACKINAW ST
ANSONIA,OH45303 		34-4421382 501(C)(19) 6,153       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(89) AMERICAN LEGION POST #360215 N WASHINGTON ST
NEW PARIS,OH45347 		31-6052839 501(C)(19) 6,062       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(90) AMERICAN LEGION POST #366107 HIGH ST
FLUSHING,OH43977 		34-0816488 501(C)(19) 5,477       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(91) AMERICAN LEGION POST #368308 SOUTH MAIN STREET
PROSPECT,OH43342 		31-6181464 501(C)(19) 9,860       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(92) AMERICAN LEGION POST #3711001 SOUTH PENNSYLVANIA AVENUE
WELLSTON,OH45692 		51-1504128 501(C)(19) 18,188       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(93) AMERICAN LEGION POST #375203 BRIDGE STREET
MALVERN,OH44230 		34-1405920 501(C)(19) 5,865       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(94) AMERICAN LEGION POST #377137 S MAIN ST
CAMDEN,OH45311 		31-6181466 501(C)(19) 10,549       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(95) AMERICAN LEGION POST #3972713 STATE RD
VERMILLION,OH44089 		34-6556636 501(C)(19) 18,226       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(96) AMERICAN LEGION POST #401PO BOX 415
CALEDONIA,OH43314 		31-6181470 501(C)(19) 9,639       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(97) AMERICAN LEGION POST #4063393 LEGION LANE
BETHEL,OH45106 		31-6041629 501(C)(19) 7,402       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(98) AMERICAN LEGION POST #40749 BLACK DRIVE
DOYLESTOWN,OH44230 		34-6607323 501(C)(19) 7,790       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(99) AMERICAN LEGION POST #4303227 E LIVINGSTON AVE
COLUMBUS,OH43227 		31-6063115 501(C)(19) 6,447       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(100) AMERICAN LEGION POST #4311 CANAL CT
NEWCOMERSTOWN,OH43832 		34-0065654 501(C)(19) 10,193       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(101) AMERICAN LEGION POST #44251 W MAIN ST
SALINEVILLE,OH43945 		51-0142864 501(C)(19) 7,192       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(102) AMERICAN LEGION POST #4491090 KENMORE BLVD
AKRON,OH44314 		34-1019238 501(C)(19) 20,833       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(103) AMERICAN LEGION POST #4901117 S HAMILTON RD
WHITEHALL,OH43227 		31-6043208 501(C)(19) 6,258       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(104) AMERICAN LEGION POST #5213809 CENTRAL AVE
SHADYSIDE,OH43947 		34-0784589 501(C)(19) 20,569       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(105) AMERICAN LEGION POST #523120 BANK ST
LODI,OH44254 		34-6607426 501(C)(19) 16,713       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(106) AMERICAN LEGION POST #526526 LEGION LANE
FAIRBORN,OH45324 		31-6049294 501(C)(19) 11,586       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(107) AMERICAN LEGION POST #53011100 WINTON ROAD
GREENHILLS,OH45218 		31-6063356 501(C)(19) 18,359       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(108) AMERICAN LEGION POST #531881 GENEVA AVE
TOLEDO,OH43609 		34-4420863 501(C)(19) 7,111       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(109) AMERICAN LEGION POST #5321571 DEMOREST ROAD
COLUMBUS,OH43228 		31-1101109 501(C)(19) 43,290       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(110) AMERICAN LEGION POST #539539 AMERICAN LEGION DR
NORTH BALTIMORE,OH45872 		34-6607335 501(C)(19) 18,464       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(111) AMERICAN LEGION POST #541109 5TH ST
CONTINENTAL,OH45831 		34-4437019 501(C)(19) 10,769       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(112) AMERICAN LEGION POST #5519150 ST RT 83N
HOLMESVILLE,OH44633 		34-6556473 501(C)(19) 9,676       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(113) AMERICAN LEGION POST #5662974 CORMANY RD
AKRON,OH44319 		34-0715875 501(C)(19) 13,547       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(114) AMERICAN LEGION POST #5718140 STATE RR 119
MARIA STEIN,OH45860 		34-4322730 501(C)(19) 5,529       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(115) AMERICAN LEGION POST #5726483 STATE RD
PARMA,OH44134 		34-6564708 501(C)(19) 23,168       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(116) AMERICAN LEGION POST #578PO BOX 430
QUAKER CITY,OH43773 		31-0679675 501(C)(19) 9,293       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(117) AMERICAN LEGION POST #584142 OLNEY AVE
MARION,OH43302 		31-6055551 501(C)(19) 28,346       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(118) AMERICAN LEGION POST #586377 N THIRD ST
TIPP CITY,OH45373 		31-0597502 501(C)(19) 21,998       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(119) AMERICAN LEGION POST #5985700 KENTSHIRE DR
KETTERING,OH45429 		31-6181501 501(C)(19) 13,950       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(120) AMERICAN LEGION POST #605367 W MAIN ST
WALDO,OH43356 		31-6181504 501(C)(19) 19,800       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(121) AMERICAN LEGION POST #61019944 SHELDON RD
BROOK PARK,OH44142 		35-0144250 501(C)(19) 28,806       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(122) AMERICAN LEGION POST #61327 S MEADOW DR
TROTWOOD,OH45416 		31-0684673 501(C)(19) 6,790       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(123) AMERICAN LEGION POST #6273935 E 42ND ST
NEWBURGH HEIGHTS,OH44105 		34-6607437 501(C)(19) 19,170       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(124) AMERICAN LEGION POST #6516353 HARRISON RD
FREDERICKSBURG,OH44627 		34-1506935 501(C)(19) 23,483       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(125) AMERICAN LEGION POST #675228 OBELL CT
DAYTON,OH45409 		31-6049838 501(C)(19) 17,674       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(126) AMERICAN LEGION POST #678570 E 328TH ST
WILLOWICK,OH44095 		34-6607404 501(C)(19) 15,411       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(127) AMERICAN LEGION POST #68510001 HUDSON AURORA RD
STREETSBORO,OH44241 		34-1572959 501(C)(19) 9,277       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(128) AMERICAN LEGION POST #715PO BOX 37
FORT JENNINGS,OH45844 		34-6549820 501(C)(19) 12,303       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(129) AMERICAN LEGION POST #7333751 W ST RT 12
BETTSVILLE,OH44815 		34-0936533 501(C)(19) 6,401       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(130) AMERICAN LEGION POST #73716465 MILTON AVE
LAKE MILTON,OH44429 		34-6607357 501(C)(19) 22,360       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(131) AMERICAN LEGION POST #7467015 NORTH DIXIE DRIVE
DAYTON,OH45414 		31-0621358 501(C)(19) 14,432       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(132) AMERICAN LEGION POST #74930 HURON ST
JEROMESVILLE,OH44840 		34-6607361 501(C)(19) 5,752       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(133) AMERICAN LEGION POST #750226 MAIN ST
LOWELL,OH45744 		31-6054931 501(C)(19) 6,115       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(134) AMERICAN LEGION POST #757289 COOKS HILL RD
CHILLICOTHE,OH45601 		34-6550655 501(C)(19) 36,384       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(135) AMERICAN LEGION POST #76235 WEST MAIN STREET
NEW LEBANON,OH45345 		31-6181531 501(C)(19) 63,835       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(136) AMERICAN LEGION POST #7633200 DAYTON-XENIA RD
BEAVERCREEK,OH45434 		31-1223790 501(C)(19) 13,344       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(137) AMERICAN LEGION POST #773PO BOX 773
AMELIA,OH45102 		31-0892290 501(C)(19) 16,344       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(138) AMERICAN LEGION POST #7765350 BURKHARDT RD
RIVERSIDE,OH45431 		31-0960013 501(C)(19) 36,000       EDUCATION, PHILANTHROPIC AND OTHER CONTRIBUTIONS FOR 501(C)(3) EXEMPT PURPOSES
(139) AMERICAN LEGION BUCKEYE BOYS STATE INC60 BIG RUN ROAD
DELAWARE,OH43015 		31-6080576 501(C)(19) 32,500       SUPPORT EDUCATION PROGRAMS OF THE ORGANIZATION
2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
 
3
Enter total number of other organizations ................................ . Bullet Image
 
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS BY MAKING CONTRIBUTIONS TO 501(C)(3) ORGANIZATIONS FOR USE IN FUNDING THEIR EXEMPT PURPOSE. THE ORGANIZATION ALSO MAKES CONTRIBUTIONS TO THE AMERICAN LEGION POSTS IN THE STATE OF OHIO. THE ORGANIZATION MONITORS THE USE OF THESE FUNDS BY REQUIRING THE POSTS TO MAINTAIN SEPARATE BANK ACCOUNTS FOR THESE CONTRIBUTIONS AND TO THEN CONTRIBUTE THESE MONIES TO LOCAL 501(C)(3) AND OTHER EXEMPT ORGANIZATIONS.
Schedule I (Form 990) 2010


Additional Data


Software ID:  
Software Version:  


SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number

02-0692968
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11   THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE FISCAL OFFICER AND ADJUTANT PRIOR TO BEING FILED.
    THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS, DIRECTORS, TRUSTEES, OR OTHER EMPLOYEES AND THEREFORE A POLICY FOR DETERMINING COMPENSATION IS NOT REQUIRED.
  FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
COMPILATION COMMITTEE FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE COMMITTEE OVERSEES THE COMPILATION AND SELECTS THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.

OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE AMERICAN LEGION DEPARTMENT OF OHIO
CHARITIES INC
Employer identification number

02-0692968
Part I
Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)
(a)
Name, address, and EIN of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income
(e)
End-of-year assets


 		(f)
Direct controlling
entity

















Part II
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled organization
Yes No
(1) AMERICAN LEGION DEPARTMENT OF OHIO INC

60 BIG RUN ROAD

DELAWARE,OH43015
31-4115640 		PRESERVE DEMOCRACY AND UPHOLD PATIOTISM OH 501(C)(19) & (C)(23) N/A N/A
 
No
(2) AMERICAN LEGION BUCKEYE BOYS STATE INC

60 BIG RUN ROAD

DELAWARE,OH43015
31-6080576 		PROMOTE PATRIOTISM AND TEACH STATE GOVERNMENT ORGANIZATION TO HS STUDENTS OH 501(C)(19) & (C)(23) N/A AMERICAN LEGION DEPARTMENT OF OHIO INC
 
 
No










For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V—UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of related organization



 		(b)
Primary activity



 		(c)
Legal domicile
(state or
foreign
country)
 		(d)
Direct controlling
entity


 		(e)
Type of entity
(C corp, S corp,
or trust)

 		(f)
Share of total income



 		(g)
Share of
end-of-year
assets

 		(h)
Percentage
ownership












Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 3
Part V
Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)
Note. Complete line 1 if any entity is listed in Parts II, III or IV.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization 		(b)
Transaction
type(a-r) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) AMERICAN LEGION DEPARTMENT OF OHIO INC

 B 177,791 CASH
(2) AMERICAN LEGION BUCKEYE BOYS STATE INC

 B 32,500 CASH
(3) AMERICAN LEGION DEPARTMENT OF OHIO INC

 O 24,000 COST
(4)
(5)
(6)
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Are all
partners
section
501(c)(3)
organizations? 		(e)
Share of
end-of-year
assets 		(f)
Disproprtionate allocations? 		(g)
Code V—UBI
amount in box
20 of Schedule K-1
(Form 1065) 		(h)
General or
managing
partner?
Yes No Yes No Yes No






























Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier Return Reference Explanation
Additional Data


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