TY 2020 Form 990EZ

- TIN:

Form990EZ

Department of the Treasury
Internal Revenue Service

Short Form
Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-1150

2020

Open to Public
Inspection

For the 2020 calendar year, or tax year beginning 07-01-2020, and ending 06-30-2021

Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization
AMERICAN LEGION Post #390

Number and street (or P. O. box, if mail is not delivered to street address)160 Marvin Ave
Room/suite

City or town, state or province, country, and ZIP or foreign postal code Hempstead, NY11550

D Employer identification number

11-1590355

E Telephone number

(516) 490-7517

F Group Exemption
Number bullet

0925

G Accounting Method: CashAccrualOther (specify) bullet

H Check bullet

required to attach Schedule B
(Form 990, 990-EZ, or 990-PF).I Website: bullet

https://alpost390.org/J Tax-exempt status (check only one) - 501(c)(3) 501(c)( 19) bullet

(insert no.) 4947(a)(1) or 527

K Form of organization: CorporationTrustAssociationOther501(c)(19)

L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ........................... bullet

$ 8,793

Part Ⅰ

Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I.....................

1	Contributions, gifts, grants, and similar amounts received ....................	1	2,464
2	Program service revenue including government fees and contracts ................	2	4,610
3	Membership dues and assessments .............................	3	1,250
4	Investment income ....................................	4	0
5a	Gross amount from sale of assets other than inventory .......	5a	0
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	0
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a	0
b	Gross income from fundraising events (not including $ 0 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	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	0
7a	Gross sales of inventory, less returns and allowances ......	7a	0
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	0
8	Other revenue (describe in Schedule O) ....................	8	469
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	8,793

10	Grants and similar amounts paid (list in Schedule O) ................	10	0
11	Benefits paid to or for members ......................	11	0
12	Salaries, other compensation, and employee benefits ................	12	0
13	Professional fees and other payments to independent contractors ............	13	200
14	Occupancy, rent, utilities, and maintenance ...................	14	46,098
15	Printing, publications, postage, and shipping ...................	15	0
16	Other expenses (describe in Schedule O) ...................	16	6,365
17	Total expenses. Add lines 10 through 16 .................	17	52,663

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-43,870
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	-64,789
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20	0
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	-108,659

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 10642I Form 990-EZ (2020)

Form 990-EZ (2020)

Page 2

Part ⅡBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year

22Cash, savings, and investments................

2,975

399

23Land and buildings....................

24Other assets (describe in Schedule O) ..........

3,736

1,942

25Total assets......................

6,711

2,341

Total liabilities (describe in Schedule O) .............

71,500

111,000

27Net assets or fund balances (line 27 of column (B) must agree with line 21)

-64,789

-108,659

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's mission statement, as adopted by the National Executive Committee in October 2020, is: To enhance the well-being of America's veterans, their families, our military, and our communities by our devotion to mutual helpfulness. The American Legion was founded on four pillars: Americanism, Children and Youth, National Security, and Veterans Affairs and Rehabilitation.
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 Provide site for distribution of food at holidays working with Island Harvest. Hold regular meetings of the Post. Provides a site for various community service organizations to hold meetings. (Grants $ 0) If this amount includes foreign grants, check here ...			28a	0
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
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	0

Part Ⅳ

List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated ; see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............

(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
Mary J Burns Treasurer	15	0	0	0
Harry Ransom Commander	1	0	0	0
Frank Neil 1st Vice Commander	1	0	0	0
Rasie Marie Christopher 2nd Vice Commander	1	0	0	0
Victor Kopitch 3rd Vice Commander	1	0	0	0
Ernest Bower Adjutant	1	0	0	0
Gregory Cherry Chaplain	1	0	0	0
Raul Lopez Trustee	1	0	0	0
Joseph Crawford Trustee	1	0	0	0
Philip Halpin Trustee	1	0	0	0
Ronald Hefney Trustee	1	0	0	0
Valerie Fitts Trustee	1	0	0	0

Form 990-EZ (2020)

Page 3

Part Ⅴ

Other Information

(Note the Schedule A and personal benefit contract statement requirements in the

instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......

Yes

Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................

Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O. See instructions. ..........................

35a

Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............

35a

If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O

35b

Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III

35c

Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................

37a

Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet

37a

Did the organization file Form 1120-POL for this year?...................

37b

38a

Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were

any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..

38a

Yes

If “Yes," complete Schedule L, Part II and enter the total amount involved Click to see attachment

38b

111,000

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on line 9.......

39a

Gross receipts, included on line 9, for public use of club facilities.....

39b

40a

Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:

section 4911 bullet

; section 4912 bullet

; section 4955 bullet

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I

40b

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 bullet

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization bullet

All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ................

40e

41List the states with which a copy of this return is filed. bullet

42a The organization's books are in care of bullet

Mary J Burns
Telephone no. bullet

(516) 490-7517

Located at bullet

160 Marvin AveHempstead, NY ZIP + 4 bullet

11550

Yes

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, securities account, or other financial account)? . .

42b

If “Yes," enter the name of the foreign country: bullet

See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .

42c

If “Yes," enter the name of the foreign country: bullet

43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 - Check here ...... bullet

and enter the amount of tax-exempt interest received or accrued during the tax year .... bullet

Yes

44a

Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................

44a

Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................

44b

Did the organization receive any payments for indoor tanning services during the year? .........

44c

If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................

44d

45a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........

45a

45b

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," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................

45b

Form 990-EZ (2020)

Page 4

Yes

Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes," complete Schedule C, Part I. ...........

Part Ⅵ

Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47- 49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI ..................

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(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

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation

Total number of other independent contractors each receiving over $100,000.......... bullet

Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................ bullet

Yes No

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

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name bullet

Firm's EIN bullet

Firm's address bullet

Phone no.

May the IRS discuss this return with the preparer shown above? See instructions ......... bullet

YesNo

Form 990-EZ (2020)

Additional Data

Software ID:	20012124
Software Version:	v1.00

Form 990-EZ, Special Condition Description:

Special Condition Description

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ.
MediumBullet

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

OMB No. 1545-0047

2020

Open to Public Inspection

Name of the organization

AMERICAN LEGION Post #390

Employer identification number

11-1590355

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No
(1) Mary J Burns	Treasurer	Parking Field Repair, other expenses 2016	X		16,000	16,000		No	Yes		Yes
(2) Mary J Burns	Treasurer	Fix Roof 2017	X		33,500	33,500		No	Yes		Yes
(3) Mary J Burns	Treasurer	To cover oil and additional expenses 2019	X		22,000	22,000		No	Yes		Yes
(4) Mary J Burns	Treasurer	Various expenses-coronavirus	X		39,500	39,500		No	Yes		Yes


Total ............... $						111,000

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

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

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2020

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	Yes	No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990 or 990-EZ) 2020

Additional Data

Software ID:	20012124
Software Version:	v1.00

- 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

2020

Open to Public
Inspection

Name of the organization

AMERICAN LEGION Post #390

Employer identification number

11-1590355

Return Reference	Explanation
Form 990-EZ, Header, Line B	The gentleman who prepared our 990 forms for many years has retired. While preparing this year's 990-EZ I reviewed the form from last year and found a number of entries that needed to be amended.
Form 990-EZ, Part I, Line 8	Repayment of a check issued and cashed, where event was cancelled due to Covid, refunds from various vendors
Form 990-EZ, Part I, Line 16	Description;Amount^Admin;2627\|Bar Costs;2671\|Taxes;1067^Total;6365^
Form 990-EZ, Part II, Line 24	Description;EOY Amount^Inventory this year;1942^Total;1942^
Form 990-EZ, Part II, Line 26	Description;EOY Amount^Loan 1 from member;16000\|Loan 2 from member;33500\|Loan 3 from member;22000\|Loan 4 from member;39500^Total;111000^

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:	20012124
Software Version:	v1.00

- TIN:

TY 2020 ReasonableCauseExplanation

Name:

AMERICAN LEGION Post #390

EIN:

11-1590355

Software ID:

20012124

Software Version:

v1.00

Explanation:

Form 990-EZ and Form 990-T were timely filed in August 2021, well before due date of Nov 15, 2021. Form 990-T was returned with minimal explanation in a letter from IRS dated July 29, 2022 and received August 3, 2022. I am now filing 990-EZ as I do not know whether you accepted this form in 2021. Letter number LTR2797C, reference 0422826892.