TY 2017 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) JAMES CHESTER......................................................................
Commander

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

(2) CURTIS JONES......................................................................
Finance Officer

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

(3) KIRBY MCKINNEY......................................................................
1st Vice Commander

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

(4) CALVIN E CROWNER......................................................................
2nd Vice Commander

1.00
.................

(5) MYRA DAVIS......................................................................
3rd Vice Commander

1.00
.................

(6) LORENZO TURNER......................................................................
Service Officer

1.00
.................

(7) HARRISON LITTLE......................................................................
Judge Advocate

1.00
.................

(8) GILFORD PARKER......................................................................
Adjutant

1.00
.................

(9) LARRY EDWARDS......................................................................
Sgt-At-Arms

1.00
.................

(10) RAYMOND SIMS......................................................................
Chaplain

1.00
.................

(11) WALTER BROWN......................................................................
Historian

1.00
.................

(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

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of 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 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1)Mortgage Closing Costs net of amort	3,286
(2)Loan Lender Held Escrow
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	3,286

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,780
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

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on 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 (losses) 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' on 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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

American Legion Cook Pinkney Post 141

Employer identification number

52-6077931

Return Reference	Explanation
Pt VI, Line 6	Eligibility for membership is as prescribed in the National Constitution of the American Legion. (An honorably discharged member of the Army, Navy, Marine Corps, Coast Guard, or Air Force of the United States, who was assigned to active duty during designated periods of time that the United States was in a war or hostility, or a citizen of the United States who served on active duty in the armed forces of any of the governments associated with the United States during the designated periods). All applications for membership are acted on at the next post meeting following the making of such application; and shall be accepted, rejected, or referred for future consideration.
Pt VI, Line 7a	The Officers and the Executive Committee persons are nominated from the floor in the second regular post meeting of May of each year. At the first post meeting in June, elections are held by ballot of those members present, and the candidate receiving the highest number of votes shall be elected to the respective office.
Pt VI, Line 7b	By-law changes, amendments to the constitution, and membership decisions made by the Executive Committee must be approved by the full membership.
Pt VI, Line 11b	A copy of the 990 tax return is reviewed by all members of the Executive Committee at a regularly scheduled Executive Committee meeting.
Pt XII, Line 1	Accounting method is hybrid method.
Pt VI, Line 19	The National Constitution of the American Legion is available online at www.legion.org. The constitution and bylaws and financial statements of the Post are available upon request.
Form 990EZ, Part I, Line 8	Hall Rental
Form 990EZ, Part I, Line 8	Sales Tax Discount
Form 990EZ, Part I, Line 16	Bank Service Charges
Form 990EZ, Part I, Line 16	Conventions
Form 990EZ, Part I, Line 16	Dues & Affiliates
Form 990EZ, Part I, Line 16	Equipment Rental
Form 990EZ, Part I, Line 16	Licenses
Form 990EZ, Part I, Line 16	Office Expense
Form 990EZ, Part I, Line 16	Penalties
Form 990EZ, Part II, Line 24	Inventories
Form 990EZ, Part II, Line 24	Mortgage Closing Costs net of Accumulated Amortization
Form 990EZ, Part II, Line 24	Lender Held Escrow
Form 990EZ, Part II, Line 24	Advance Payment Escrow
Form 990EZ, Part II, Line 26	Mortgages
Form 990EZ, Part II, Line 26	Sales Tax Payable
Form 990EZ, Part II, Line 26	Federal/FICA Withheld
Form 990EZ, Part II, Line 26	State Tax Withheld
Form 990EZ, Part II, Line 26	Payroll Liability
Form 990, Part IX, Line 24e	Contributions/Donations 375. 375.
Form 990, Part IX, Line 24e	Veterans Assistance 900. 900.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	17005306
Software Version:

1	Briefly describe the organization’s mission or most significant activities: FRIENDSHIP/ACCOMPLISHMENT
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	25
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	25
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	8
6	Total number of volunteers (estimate if necessary) .............	6	260
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 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	4,005	2,730
9	Program service revenue (Part VIII, line 2g) .........	110,010	99,444
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4	5
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-26,865	22,621
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	87,154	124,800
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	6,756	6,909
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	144,838	127,633
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	151,594	134,542
19	Revenue less expenses. Subtract line 18 from line 12.......	-64,440	-9,742
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	178,285	184,931
21	Total liabilities (Part X, line 26).............	385,392	401,780
22	Net assets or fund balances. Subtract line 21 from line 20.....	-207,107	-216,849

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	AID IN UNITING MEMBERS OF THE AMERICAN LEGION IN A SPIRIT OF FRIENDSHIP AND ACCOMPLISHMENT. ENABLE MEMBERS TO ENGAGE IN FRATERNAL ACTIVITIES.

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 expenses

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

(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

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 above		1f	2,730

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		2,730

		Business Code
2a	Membership Dues	900099	3,717
b	Kitchen/Functions	900099	13,803
c	MD Lottery	900099	72,236
d	Music Box	900099	1,634
e	Other Revenue	900099	8,054
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		99,444

3 Investment income (including dividends, interest, and othersimilar amounts) ......			5
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		28,692	6a
b	Less: rental expenses			6b
c	Rental income or (loss)		28,692	6c
d	Net rental income or (loss).......			28,692	28,692
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	11
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			11	11
10a	Gross sales of inventory, less returns and allowances ..
			10a	142,782
b	Less: cost of goods sold ..		10b	149,018
c	Net income or (loss) from sales of inventory..			-6,236	-6,236
Business Code			Miscellaneous Revenue
11a	Sales Tax Discount		900099	154	154
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			154
12	Total revenue. See instructions.....			124,800	122,070

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. 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 accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	6,909	6,909
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	14,328		14,328
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	1,316		1,316
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	51,351	51,351
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	1,975	1,975
20	Interest ...........	35,475	35,475
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	3,887	3,887
23	Insurance ...	8,913	8,913
24	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.)
a	Bank Charges	1,141		1,141
b	Licenses	2,811	2,811
c	Equipment Rental	1,762	1,762
d	Dues & Affiliates	3,399	3,399
e	All other expenses	1,275	1,275
25	Total functional expenses. Add lines 1 through 24e	134,542	117,757	16,785
26	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 if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			11,028	1	46,000
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			2,100	8	2,100
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	393,861
b	Less: accumulated depreciation	10b	260,316	118,075	10c	133,545
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 ...........			47,082	15	3,286
16	Total assets. Add lines 1 through 15 (must equal line 33)...			178,285	16	184,931

17	Accounts payable and accrued expenses .....		17
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	382,747	23	400,000
24	Unsecured notes and loans payable to unrelated third parties ..		24
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	2,645	25	1,780
26	Total liabilities. Add lines 17 through 25..	385,392	26	401,780

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-207,107	32	-216,849
33	Total liabilities and net assets/fund balances ........	178,285	33	184,931

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 ......

1a	Land .....	39,075		39,075
b	Buildings ....	81,481	80,073	1,408
c	Leasehold improvements
d	Equipment ....	57,226	42,771	14,455
e	Other .....	216,079	137,472	78,607
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				133,545

(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........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)