TY 2015 Form 990EZ

Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? THE AMERICAN LEGION - GURNEY PARKER 357 IS A POST / ORGANIZATION OF WAR VETERANS LOCATED IN COON RAPIDS, IOWA TO FURTHER PATRIOTIC, SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS AND THE COMMUNITY. THE POST / ORGANIZATION WAS FORMED TO: 1) PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY; 2) SPONSOR AND PARTICIPATE IN ACTIVITIES OF A PATRIOTIC NATURE; 3) PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; 4) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS AND WIDOWS AND ORPHANS OF DECEASED VETERANS; 5) PROVIDE ASSISTANCE TO HOSPITALIZED VETERANS; 6) PARTICIPATE IN PROGRAMS TO HONOR DECEASED VETERANS; 7) AND CONDUCT PROGRAMS FOR PATRIOTIC, CHARITABLE & EDUCATIONAL PURPOSES. SPECIFICALLY, THE ORGANIZATION'S PURPOSES ARE AS FOLLOWS: TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WAR; TO INCULCATE
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 DUES ARE PAID TO THE IOWA DEPARTMENT OF THE AMERICAN LEGION TO: 1) ASSIST IN FURTHERING THE COMMON GOALS OF ASSISTING DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) FUND PROGRAMS TO HONOR DECEASED VETERANS AND TO PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3) FUND YOUTH PROGRAMS; 4) AND FURTHER OTHER ACTIVITIES OF A PATRIOTIC NATURE. (Grants $ ) If this amount includes foreign grants, check here ...	28a	2,778
29 THE ORGANIZATION SPONSORS LOCAL BOYS TO ATTEND IOWA AMERICAN LEGION HAWKEYE BOYS STATE. THIS PROGRAM GIVES INDIVIDUALS EXPERIENCE IN THE OPERATION OF THE DEMOCRATIC FORM OF GOVERNMENT, THE ORGANIZATION OF POLITICAL PARTIES AND THE RELATIONSHIP OF ONE TO THE OTHER IN SHAPING IOWA GOVERNMENT. THE OBJECTIVE IS "LEARNING BY DOING". (Grants $ ) If this amount includes foreign grants, check here ...	29a	500
30 THE ORGANIZATION PROVIDES FUNDS TO: 1) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) SUPPORT PROGRAMS FOR DECEASED VETERANS AND PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3)TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY. (Grants $ ) If this amount includes foreign grants, check here ...	30a	4,772
THE POST / ORGANIZATION PROVIDES SCHOLARSHIPS FOR ELIGIBLE APPLICANTS IN ORDER TO FURTHER THEIR COLLEGE EDUCATION. THE POST / ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; AND REIMBURSES EXPENSES FOR MEMBERS TO ATTEND STATE OR NATIONAL CONVENTIONS OF THE AMERICAN LEGION. (Grants $ ) If this amount includes foreign grants, check here ...		1,152
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	9,202

Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .

Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)

What is the organization's primary exempt purpose? THE AMERICAN LEGION - GURNEY PARKER 357 IS A POST / ORGANIZATION OF WAR VETERANS LOCATED IN COON RAPIDS, IOWA TO FURTHER PATRIOTIC, SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS AND THE COMMUNITY. THE POST / ORGANIZATION WAS FORMED TO: 1) PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY; 2) SPONSOR AND PARTICIPATE IN ACTIVITIES OF A PATRIOTIC NATURE; 3) PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; 4) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS AND WIDOWS AND ORPHANS OF DECEASED VETERANS; 5) PROVIDE ASSISTANCE TO HOSPITALIZED VETERANS; 6) PARTICIPATE IN PROGRAMS TO HONOR DECEASED VETERANS; 7) AND CONDUCT PROGRAMS FOR PATRIOTIC, CHARITABLE & EDUCATIONAL PURPOSES. SPECIFICALLY, THE ORGANIZATION'S PURPOSES ARE AS FOLLOWS: TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WAR; TO INCULCATE

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.

28 DUES ARE PAID TO THE IOWA DEPARTMENT OF THE AMERICAN LEGION TO: 1) ASSIST IN FURTHERING THE COMMON GOALS OF ASSISTING DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) FUND PROGRAMS TO HONOR DECEASED VETERANS AND TO PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3) FUND YOUTH PROGRAMS; 4) AND FURTHER OTHER ACTIVITIES OF A PATRIOTIC NATURE.
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

28a

2,778

29 THE ORGANIZATION SPONSORS LOCAL BOYS TO ATTEND IOWA AMERICAN LEGION HAWKEYE BOYS STATE. THIS PROGRAM GIVES INDIVIDUALS EXPERIENCE IN THE OPERATION OF THE DEMOCRATIC FORM OF GOVERNMENT, THE ORGANIZATION OF POLITICAL PARTIES AND THE RELATIONSHIP OF ONE TO THE OTHER IN SHAPING IOWA GOVERNMENT. THE OBJECTIVE IS "LEARNING BY DOING".
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

29a

500

30 THE ORGANIZATION PROVIDES FUNDS TO: 1) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) SUPPORT PROGRAMS FOR DECEASED VETERANS AND PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3)TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY.
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

30a

4,772

THE POST / ORGANIZATION PROVIDES SCHOLARSHIPS FOR ELIGIBLE APPLICANTS IN ORDER TO FURTHER THEIR COLLEGE EDUCATION. THE POST / ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; AND REIMBURSES EXPENSES FOR MEMBERS TO ATTEND STATE OR NATIONAL CONVENTIONS OF THE AMERICAN LEGION.
(Grants $ ) If this amount includes foreign grants, check here ... MediumBullet

1,152

31 Other program services (describe in Schedule O) ................
(Grants $ ) If this amount includes foreign grants, check here... MediumBullet

31a

32 Total program service expenses (add lines 28a through 31a).......... bullet

9,202

(a) Name and title	(b) Average hours per week devoted to position	(c)Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
DAVE MUHR COMMANDER	14.00	0
MIKE SMITH VICE COMMAND	2.00	0
GARY STRASSER FINANCE OFF	6.00	0
HENRY HERRON SERGEANT AT	3.00	0
JOHN J SCHUMACHER HISTORIAN	2.00	0
MARTIN PAULSEN CHAPLAIN	3.00	0
ROBERT SCHUMACHER SERVICE OFFI	3.00	0
MARY LOU JOHNSON MEMBERSHIP O	2.00	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans,
and deferred compensation

(e) Estimated amount
of other compensation

DAVE MUHR

COMMANDER

14.00

MIKE SMITH

VICE COMMAND

2.00

GARY STRASSER

FINANCE OFF

6.00

HENRY HERRON

SERGEANT AT

3.00

JOHN J SCHUMACHER

HISTORIAN

2.00

MARTIN PAULSEN

CHAPLAIN

3.00

ROBERT SCHUMACHER

SERVICE OFFI

3.00

MARY LOU JOHNSON

MEMBERSHIP O

2.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

- 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 990-EZ 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

2015

Open to Public
Inspection

Name of the organization

AMERICAN LEGION GURNEY PARKER 357

Employer identification number

42-0863541

Return Reference	Explanation
FORM 990-EZ, PART I, LINE 8	MISCELLANEOUS REVENUE 375 TOTAL 375
FORM 990-EZ, PART I, LINE 16	BINGO BINGO SUPPLIES 1,864 CLEANING SUPPLIES 1,712 LICENSES & PERMITS 150 SALES TX (INC IN REVENUE) 3,849 TELEPHONE 252 SALES-BAR/BEVERAGE/FISH FRY GENERAL SUPPLIES 225 INSURANCE / BONDS 1,697 SALES TX (INC IN REVENUE) 2,666 SECURITY 2,690 TAXES AND LICENSES 998 TELEPHONE 252 RENTAL OF HALL INSURANCE 383 CLEANING/MAINTENANCE 307 REPAIRS 517 UTILITIES 1,031 NON-INVESTMENT DEPRECIATION 1,075 TELEPHONE 168 EXPENSES ADVERTISING 300 COMMUNITY DONATIONS 4,772 DUES PAID 2,778 GENERAL SUPPLIES 4,163 HAWKEYE BOYS STATE 500 OFFICE SUPPLIES & EXPENSE 466 POSTAGE 195 SCHOLARSHIPS 1,000 MEMORIALS 152 TELEPHONE (GENERAL) 1,006 MISCELLANEOUS EXPENSE 513 NON-INVESTMENT DEPRECIATION 2,152 TOTAL 37,833
FORM 990-EZ, PART II, LINE 24	INVENTORIES FOR SALE OR USE 2,276 2,071 EQUIPMENT 77,513 78,808 LESS ACCUMULATED DEPRECIATION 73,210 72,977 TOTAL 6,579 7,902
FORM 990-EZ, PART III	THE AMERICAN LEGION - GURNEY PARKER 357 IS A POST / ORGANIZATION OF WAR VETERANS LOCATED IN COON RAPIDS, IOWA TO FURTHER PATRIOTIC, SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS AND THE COMMUNITY. THE POST / ORGANIZATION WAS FORMED TO: 1) PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY; 2) SPONSOR AND PARTICIPATE IN ACTIVITIES OF A PATRIOTIC NATURE; 3) PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; 4) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS AND WIDOWS AND ORPHANS OF DECEASED VETERANS; 5) PROVIDE ASSISTANCE TO HOSPITALIZED VETERANS; 6) PARTICIPATE IN PROGRAMS TO HONOR DECEASED VETERANS; 7) AND CONDUCT PROGRAMS FOR PATRIOTIC, CHARITABLE & EDUCATIONAL PURPOSES. SPECIFICALLY, THE ORGANIZATION'S PURPOSES ARE AS FOLLOWS: TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WAR; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF THE MIGHT; TO PROMOTE PEACE AND GOOD WILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
FORM 990-EZ, PART III, LINE 28	DUES ARE PAID TO THE IOWA DEPARTMENT OF THE AMERICAN LEGION TO: 1) ASSIST IN FURTHERING THE COMMON GOALS OF ASSISTING DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) FUND PROGRAMS TO HONOR DECEASED VETERANS AND TO PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3) FUND YOUTH PROGRAMS; 4) AND FURTHER OTHER ACTIVITIES OF A PATRIOTIC NATURE.
FORM 990-EZ, PART III, LINE 29	THE ORGANIZATION SPONSORS LOCAL BOYS TO ATTEND IOWA AMERICAN LEGION HAWKEYE BOYS STATE. THIS PROGRAM GIVES INDIVIDUALS EXPERIENCE IN THE OPERATION OF THE DEMOCRATIC FORM OF GOVERNMENT, THE ORGANIZATION OF POLITICAL PARTIES AND THE RELATIONSHIP OF ONE TO THE OTHER IN SHAPING IOWA GOVERNMENT. THE OBJECTIVE IS "LEARNING BY DOING".
FORM 990-EZ, PART III, LINE 30	THE ORGANIZATION PROVIDES FUNDS TO: 1) ASSIST DISABLED AND NEEDY WAR VETERANS, SPOUSES AND DEPENDENTS; 2) SUPPORT PROGRAMS FOR DECEASED VETERANS AND PROVIDE ASSISTANCE TO THEIR SURVIVORS; 3)TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY.
FORM 990-EZ, PART III, LINE 31	THE POST / ORGANIZATION PROVIDES SCHOLARSHIPS FOR ELIGIBLE APPLICANTS IN ORDER TO FURTHER THEIR COLLEGE EDUCATION. THE POST / ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS; AND REIMBURSES EXPENSES FOR MEMBERS TO ATTEND STATE OR NATIONAL CONVENTIONS OF THE AMERICAN LEGION.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Contributions, gifts, grants, and similar amounts received ....................	1	6,129
2	Program service revenue including government fees and contracts ...............	2
3	Membership dues and assessments ...........................	3	2,685
4	Investment income ...........................	4	4,696
5a	Gross amount from sale of assets other than inventory .....	5a	241
b	Less: cost or other basis and sales expenses .......	5b
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	241
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a	57,432
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	47,157
c	Less: direct expenses from gaming and fundraising events ...	6c	62,641
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	41,948
7a	Gross sales of inventory, less returns and allowances ......	7a	445
b	Less: cost of goods sold .............	7b	378
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	67
8	Other revenue (describe in Schedule O) ..........	8	375
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	56,141

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-11,476
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) ............	19	271,282
20	Other changes in net assets or fund balances (explain in Schedule O) ..........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 .......	21	259,806

Sign Here

	Signature of officer	Date

	Type or print name and title

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

10	Grants and similar amounts paid (list in Schedule O) ............	10
11	Benefits paid to or for members ................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	725
14	Occupancy, rent, utilities, and maintenance ...................	14	29,059
15	Printing, publications, postage, and shipping ..............	15
16	Other expenses (describe in Schedule O) ..............	16	37,833
17	Total expenses. Add lines 10 through 16 ..............	17	67,617