Form990EZ
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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)
bullet Do not enter social security numbers on this form as it may be made public.


bullet Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
A
For the 2021 calendar year, or tax year beginning 06-01-2021, and ending 05-31-2022
B
Check if applicable:
C Name of organization
AMERICAN LEGION LEVASSEUR FARRELL POST 49
 
Number and street (or P. O. box, if mail is not delivered to street address)PO BOX 585
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code Van Buren, ME04785
D Employer identification number

01-0203373
E Telephone number

(207) 868-5222
F Group Exemption
Numberbullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletN/AJ Tax-exempt status (check only one) - ( 19) bullet (insert no.) or
K Form of organization: VETERANS ORGANIZATIO
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 $ 45,886
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.....................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received .................... 1  
2 Program service revenue including government fees and contracts ................ 2  
3 Membership dues and assessments ............................. 3 3,286
4 Investment income .................................... 4  
5a Gross amount from sale of assets other than inventory ....... 5a  
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  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) 6a  
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 12,968
c Less: direct expenses from gaming and fundraising events ... 6c 3,414
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d 9,554
7a Gross sales of inventory, less returns and allowances ...... 7a 22,697
b Less: cost of goods sold ............. 7b 6,449
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c 16,248
8 Other revenue (describe in Schedule O) .................... 8 6,935
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 .............. Bullet 9 36,023
.
VerticalExpenses 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  
14 Occupancy, rent, utilities, and maintenance ................... 14 20,629
15 Printing, publications, postage, and shipping ................... 15 822
16 Other expenses (describe in Schedule O) ................... 16 12,508
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 33,959
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ............ 18 2,064
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 24,085
20 Other changes in net assets or fund balances (explain in Schedule O) ........... 20 27,350
21 Net assets or fund balances at end of year. Combine lines 18 through 20 .......... 21 53,499
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2021)
Form 990-EZ (2021)
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................
4,988
22
13,047
23Land and buildings....................
500
23
39,222
24Other assets (describe in Schedule O) ..........
18,597
24
1,230
25Total assets......................
24,085
25
53,499
26
Total liabilities (describe in Schedule O) .............
 
26
 
27Net assets or fund balances (line 27 of column (B) must agree with line 21)
24,085
27
53,499
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, LEVASSEUR-FARRELL POST 49 IS PART OF THE STATE OF MAINE BRANCH OF THE AMERICAN LEGION CHARTERED BY CONGRESS IN 1919 AS A PATRIOTIC VETERANS ORGANIZATION. THE AMERICAN LEGION LEVASSEUR- FARRELL POST 49 FOLLOWS THEIR MISSION: TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A 100% AMERICANISM; TO RESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATIONS IN ALL WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNTIY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOOD WILL ON EARTH; TO SAFEGUARD ADN TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
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 THE AMERICAN LEGION LEVASSEUR-FARRELL POST 49 SERVED A VARIETY OF MEALS TO THEIR LOCAL COMMUNITY OF THE VAN BUREN, MAINE AREA TO INCLUDE MONTHLY MEETING DINNERS, HUNTER BREAKFASTS, EASTER DINNER, SUMMER BBQ, AND THANKSGIVING DINNER.
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 28a 8,771
29
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
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 32 8,771
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
ROBERT ROSSIGNOL  
 
COMMANDER 		20.00 0    
CLAYTON BELANGER  
 
FINANCE OFFICER 		15.00 0    
ROY DOUCETTE  
 
ADJUDANT 		10.00 0    
Form 990-EZ (2021)
Form 990-EZ (2021)
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
No
33
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 ...................
33
 
No
34
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. ..........................
34
 
No
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
 
No
b
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
 
 
c
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
 
No
36
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 ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
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
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
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  
b
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
 
 
c
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 4958bullet  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organizationbullet  
e
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
 
No
41List the states with which a copy of this return is filed. bullet
42a The organization's books are in care of bulletCLAYTON BELANGER
 Telephone no.bullet (207) 868-5222


Located at bulletPO BOX 346Van Buren, ME ZIP + 4 bullet04785
Yes
No
b
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
 
No
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).
c
At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43...... bullet
and enter the amount of tax-exempt interest received or accrued during the tax year ....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? .........
44c
 
No
d
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
 
No
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
 
No
Form 990-EZ (2021)
Form 990-EZ (2021)
Page 4
Yes
No
46
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. ...........
46
 
No
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
No
47
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 .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
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
NONE
f
Total number of other employees paid over $100,000 .............bullet  

51
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
NONE
d
Total number of other independent contractors each receiving over $100,000..........bullet  


52
Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................bullet
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 Use Only
Print/Type preparer's name
Preparer's signature
Date
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
Form 990-EZ (2021)

Additional Data


Software ID:  
Software Version:  

Form 990-EZ, Special Condition Description:
Special Condition Description

SCHEDULE O
(Form 990)

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
2021
Open to Public
Inspection
Name of the organization
AMERICAN LEGION LEVASSEUR FARRELL POST 49
 
Employer identification number

01-0203373
Return Reference Explanation
990EZ PG 1 LINE 8 OTHER INCOME $6935 $6025 RENTAL INCOME FOR THE AMERICAN LEGION POST 49 BUILDING; $910 RAFFLE TICKET INCOME
990EZ PG 1 LINE 14 OCCUPANCY $20629 $2604 ELECTRICITY; $890 CABLE; $2359 SNOW REMOVAL; $8140 HEATING FUEL; $1125 VAN BUREN WATER; $799 VAN BUREN WASTE; $359 PLUMBING REPAIRS; $450 LAWN CARE; $3903 TRASH REMOVAL
990EZ PG LINE 15 PRINTING AND POSTAGE $822 $630 POSTAGE; $192 CHECK PRINTING
990EZ PG 1 LINE 16 OTHER EXPENSES $12508 $302 HEALTH INSPECTION; $126 PO BOX RENTAL; $1049 STATE SALES TAX; $6268 LIABILITY INSURANCE; $240 REFUNDS; $2629 AMERICAN LEGION DUES; $1549 CURRENT DEPRECIATION; $345 SUPPLIES
990EZ PG 1 LINE 20 OTHER CHANGES IN NET ASSETS $27350 $36417 BOOKKEEPING ADJUSTMENT FOR LAND/BUILDING CURRENT VALUES PER LOCAL TAX CARD VERSUS LISTED ASSETS; -$9067 PRIOR YEARS ACCUMULATIVE ASSET/DEPRECIATION MATH ERRORS. AFTER REIVIEWING PRIOR YEAR RETURNS, IT WAS DISCOVERED THAT THE REPORTING OF 990EZ PG 2 LINES 23 AND 24 CONTAINED AN ACCUMULATING ASSET MINUS DEPRECIATION MATH ERROR. THIS IS THE ADUSTMENT TO CORRECT THE ERRORS.
990EZ PG 2 LINE 23 LAND AND BUILDINGS $500; $39222 $500; $6600 LAND VALUE - THE DIFFERENCE IN VALUE OF THE LAND AS REPORTED ON THE LOCAL TAX CARD; $0, $125,378 - DIFFERENCE IN VALUE CURRENT AND PRIOR LISTED BUILDING IMPROVEMENTS REPORTED; $0, $30317 - UNREALIZED ASSET GAIN FOR CURRENT BUILDING VALUE PER CURRENT TAX CARD; $0, -123,073 CURRENT ACCUMULATIVE DEPRECIATION
990EZ PG 2 LINE 24 OTHER ASSETS - $18597, $1230 $18597, $3550 CORRECTING PRIOR YEAR ASSET MATH ERROR. MOST 'OTHER ASSETS' WERE PART OF THE BUILDING ASSET VALUES. THE ONLY ASSET THE AMERICAN LEGION POST 49 OWNS ARE A MEMORIAL VALUE AT CONSTRUCTION DATE IS $3000 AND AN ICE MACHINE VALUED AT PURCHASE DATE OF $550; -$2320 ACCUMULATVE DEPRECIATION
990EZ ATTACHMENT 5 LATE FILING ABATEMENT CRITERIA INTERNAL REVENUE SERVICE: WE RESPECTFULLY REQUEST THAT TAHE FAILURE-TO-FILE PENALTY OF $20 PER DAY BE ABATED ON THE IRS'S EXEMPT ORGANIZATIONS ANNUAL REPORTING REQUIREMENTS - FILING PROCEDURES: ABATEMENT OF LATE FILING PENALTIES. ACCORDING TO IRM 20.1.1, THE IRS'S REASONABLE CAUSE ASSITANT PROVIDES AN OPTION FOR PENALTY RELIEF FOR FAILURE-TO-FILE PENALTIES IF THE NON-PROFIT ORGANIZATION MEETS CERTAIN CRITERIA. THE NON-PROFIT MEETS THE FAILURE-TO-FILE PELALTY ABATEMENT CRITERIAS AS STATED:
990EZ PG 1 REASONABLE CAUSE EXPLANATION WE UNDERSTAND THAT THIS TYPE OF PENALTY ABATEMENT IS A ONE TIME CONSIDERATION. THE AMERICAN LEGION LAVASSEUR FARRELL POST 49 EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE. THEY HAD MAILED THEIR TIMELY FILED PAPER RETURN ON SEPTEMBER 21, 2022. THE IRS RECIEVED THE RETURN ON OCTOBER 4, 2022. ON OCTOBER 28TH, 2022 THE IRS ISSUED LTR 2695C AND RETURNED THE PAPER FILED 990EZ WITH A REQUEST TO ELECTRONICALLY FILE PER TAXPAYER FIRST ACT REQUIREMENTS STARTING ON JULY 1, 2021. THE AMERICAN LEGION LEVASSEUR FARRELL POST 49 DID NOT INTENTIONALLY DISREGUARD THE TAXPAYER FIRST ACT OF JULY1, 2021. THEY WERE UNAWARE OF THE ELECTRONICALLY FILING OF NON-PROFIT REQUIREMENT BOTH BY THE VOLUTEERS THAT FILE THE 990EZ AND THE IRS' ACCEPTANCE OF FILED THEIR PAPER FILED 2020 990EZ THAT WAS MAILED IN SEPTEMBER OF 2021. THE AMERICAN LEGION 49 LAVASSEUR FARRELL POST DID NOT RECIEVE LTR 2695C UNTIL AFTER THE IRS ELECTRONIC FILING SYSTEM WENT DOWN FOR THEIR YEARLY REBOOT ON NOVEMBER 15TH, 2022. THE COPIES OF THE IRS STAMPED ORIGINAL 990EZ AND LTR 2695C ARE ON FILE. WE ELECTRONICALLY FILED THE 2021 990EZ AS SOON AS THE IRS'ELECTRONIC FILING SYSTEM BECAME AVAILABLE. IN THE FUTURE THE AMERICAN LEGION 49 LAVASSEUR FARRELL POST WILL FILE THEIR 990EZ ELECTRONICALLY. THEIR ELECTRONIC CONFERMATION WILL BE VERIFIED BY BOTH AN OFFICER OF THE AMERICAN LEGION 49 LEVASSEUR FARRELL POST AND THE ERO SUMMITTING THE RETURN. THANK YOU FOR YOUR CONCIDERATION
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


Additional Data


Software ID:  
Software Version:  

TY 2021 ReasonableCauseExplanation
Name:
AMERICAN LEGION LEVASSEUR FARRELL POST 49
EIN:
01-0203373
Explanation:
WE UNDERSTAND THAT THIS TYPE OF PENALTY ABATEMENT IS A ONE TIME CONSIDERATION. THE AMERICAN LEGION 40 LAVASSUER FARREL POST EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE. THE AMERICAN LEGION 49 LEVASSEUR FARRELL POST HAD TIMELY FILED A THEIR PAPER 990EZ RETURN ON SEPTEMBER 21, 2022. THE IRS RECIEVED THE RETURN ON OCTOBER 4, 2022. ON OCTOBER 28TH, 2022 THE IRS ISSUED LTR 2695C AND RETURNED THE 990EZ WITH A REQUEST TO ELECTRONICALLY FILE PER TAXPAYER FIRST ACT NON PROFIT ELECTRONIC FILING REQUIREMENT STARING ON JULY1, 2021. THE AMERICAN LEGION 49 LEVASSEUR FARRELL POST DID NOT INTENTIONALLY DISREGUARD THE TAXPAYER FIRST ACT OF JULY 1, 2021. THEY WERE UNAWARE OF THE ELECTRONIC FILING REQUIREMENT BOTH BY 1) THE VOLUTEERS THAT PREPARE AND FILE THE 990EZ AND THE IRS' ACCEPTENCE OF THE 2020 990EZ IN SEPTEMBER OF 2021. THE AMERICAN LEGION 49 LEVASSEUR FARRELL POST DID NOT RECIEVE LTR 2695C ON TIME BEFORE THE IRS' ELECTRONIC FILING SYSTEM WENT DOWN FOR THEIR YEARLY REBOOT. WE ELECTRONICALLY FILED THE 990EZ AS SOON AS THE ELECTRONIC FILING SYSTEM BECAME AVAILABLE. IN THE FUTURE THE AMERICAN LEGION 49 LEVASSEUR FARRELL POST WILL FILE THEIR 990EZ ELECTRONICALLY. THEIR ELECTRON CONFERMATION WIL BE VERIFIED BY BOTH AN OFFICER OF THE AMERICAN LEGION 40 LEVASSEUR FARRELL POST AND THE ERO SUBMITTING THE RETURN. THANK YOU FOR YOUR CONCIDERATION.