TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(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

(1) MIKE DERRICK........................................................................
COMMANDER

15.00
.......................

(2) GOLDSMITH CUNNINGHAM........................................................................
FIRST VICE PRESIDENT

5.00
.......................

(3) RICH COLBERT........................................................................
SECOND VICE PRESIDENT

5.00
.......................

(4) THOMASINA MOORE........................................................................
ADJUTANT

2.00
.......................

(5) GEORGE SCOTT........................................................................
FINANCE OFFICER

10.00
.......................

(6) FERNANDO SMITH........................................................................
JUDGE ADVOCATE

2.00
.......................

(7) KAREN SCOTT........................................................................
CHAPLAIN

2.00
.......................

(8) GEORGE MITCHELL........................................................................
SEARGENT AT ARMS

2.00
.......................

(9) ALLEN V MURRAY........................................................................
HISTORIAN

2.00
.......................

(10) JOHN E JONES........................................................................
MEMBER AT LARGE

2.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(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

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

2,400

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

34,407

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

7,025

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

3,363

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

17,066

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

11,567

Insurance ..............

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

UTILITIES

16,437

REPAIRS AND MAINTENANCE

12,542

AUTO EXPENSE

10,914

DUES AND SUBSCRIPTIONS

7,699

All other expenses

21,108

Total functional expenses. Add lines 1 through 24e

144,528

60,898

83,630

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	10,994	1	0
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) 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	377,264
b	Less: accumulated depreciation .....	10b	270,488	118,343	10c	106,776
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)......	129,337	16	106,776
	17	Accounts payable and accrued expenses .........	21,357	17	13,414
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	Loans and other 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	12,000
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	21,357	26	25,414
		Organizations that follow SFAS 117 (ASC 958), check here 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 (ASC 958), check here 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	107,980	32	81,362
33	Total net assets or fund balances ...........	107,980	33	81,362
34	Total liabilities and net assets/fund balances ........	129,337	34	106,776

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

10,994

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

377,264

Less: accumulated depreciation .....

10b

270,488

118,343

10c

106,776

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

129,337

106,776

Accounts payable and accrued expenses .........

21,357

13,414

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

12,000

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

Total liabilities. Add lines 17 through 25.........

21,357

25,414

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

107,980

81,362

Total net assets or fund balances ...........

107,980

81,362

Total liabilities and net assets/fund balances ........

129,337

106,776

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................	350,000	245,273	104,727
c	Leasehold improvements ............	20,000	20,000	0
d	Equipment ................	7,264	5,215	2,049
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	106,776

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

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.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

THE AMERICAN LEGION FREDERICK DEMPSEY POST 266

Employer identification number

22-6173253

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF ORGANIZATION ANNUALLY ELECT OFFICERS OF THE ORGANIZATION
FORM 990, PART VI, SECTION A, LINE 7B	ALL SIGNIFICANT DECISIONS VOTED ON BY THE GOVERNING BODY ARE APPROVED BY MEMBERS
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF THE ORGANIZATIONS RETURNS ARE AVAILABLE TO ALL MEMBERS UPON WRITTEN REQUEST TO EITHER THE POST COMMANDER OD THE FINANCE OFFICER AT NO CHARGE. THIS IS AVAILABLE BOTH PROIR AND AFTER THE FILING OF THE TAX RETURNS
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST IN WRITING TO EITHER THE POST COMMANDER OR THE FINANCE OFFICER COPIES OF THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND THE ORGANIZATIONS GOVERNING DOCUMENTS ARE MADE AVAILABLE AT NO CHARGE
FORM 990, PART IX, LINE 24E	INSURANCE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,151. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,151. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,109. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,837. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,837. BANK SERVICE CHARGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,773. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,773. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,898. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,898. DONATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 800. LICENSES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 643. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 643. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 625. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 625. PRINTING AND COPYING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 560. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 560. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 477. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 477. WELFARE AND BEREVEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 155. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 80. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDE COLLEGE SCHOLARSHIPS TO CHILDREN OF VETERANS, PROVIDE FOOD, CLOTHING, AND RENTAL ASSISTANCE TO NEEDY FAMILIES AND INDIVIDUALS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	13
6	Total number of volunteers (estimate if necessary) .............	6	0
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	4,170
9	Program service revenue (Part VIII, line 2g) .........	1,889	22,648
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	37	1
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	112,041	89,908
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	113,967	116,727
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	51,461	2,400
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)	37,081	41,432
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	64,810	100,696
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	153,352	144,528
19	Revenue less expenses. Subtract line 18 from line 12.......	-39,385	-27,801
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	129,337	106,776
21	Total liabilities (Part X, line 26).............	21,357	25,414
22	Net assets or fund balances. Subtract line 21 from line 20.....	107,980	81,362

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	N/A

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	N/A

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	N/A

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(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 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b		4,170
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

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			4,170
			Business Code
2a	MISCELLANEOUS		900099	22,148	22,148
b	SCHOLARSHIP INCOME		900099	500	500
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			22,648
3	Investment income (including dividends, interest, and other similar amounts).......			1			1
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(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)..........
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..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a		300,140
b	Less: cost of goods sold ..b		210,232
c	Net income or (loss) from sales of inventory..			89,908	89,908
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			116,727	112,556	0	1

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................