Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | CLUB SOCIAL ACTIVITIES NON-INVESTMENT DEPRECIATION 1,244 COST OF GOODS SOLD 46,336 EXPENSES WORKMAN'S COMPENSATION INSURA 597 COMMERCIAL PACKAGE INSURANCE 3,906 LIQUOR LIABILITY INSURANCE (C 900 SUPPLIES - BAR (NON-FOOD) 1,220 SUPPLIES - OTHER 3,246 ADVERTISING/MARKETING 227 PERMITS, INSPECTIONS, AND 715 DIRECT TV/CABLE 2,270 AT&T TELEPHONE AND INTERN 1,202 OFFICE SUPPLIES, SHIPPING 569 BANK SERVICE CHARGES 1,163 MUSIC AND ENTERTAINMENT 3,186 LIQUOR LICENSE (MLCC) 499 FOOD SERVICE LICENSE (WEC 494 MISCELLANEOUS OPERATING E 680 CHRISTMAS OPEN HOUSE 200 MISCELLANEOUS OTHER 2 MICHIGAN SALES AND USE TA 6,488 TOTAL 75,144 |
| FORM 990-EZ, PART I, LINE 20 | PRIOR PERIOD ADJUSTMENT - ACCOUNTING SYSTEM CHANGE 3,940 BOOK / TAX DEPRECIATION DIFFERENCE -1,767 |
| FORM 990-EZ, PART II, LINE 24 | INVENTORIES FOR SALE OR USE 13,656 11,970 106,939 106,939 LESS ACCUMULATED DEPRECIATION 75,875 78,886 TOTAL 44,720 40,023 |
| FORM 990-EZ, PART III | THE AMERICAN LEGION HOME ASSOCIATION IS THE BUSINESS ENTITY OF AMERICAN LEGION POST 557. THE HOME ASSOCIATION WAS ESTABLISHED TO (1) MAINTAIN AND OPERATE THE AMERICAN LEGION FACILITY AND GROUNDS AND (2) GENERATE REVENUE TO SUPPORT THE VETERANS AND COMMUNITY PROGRAMS FOR WHICH THE AMERICAN LEGION POST 557 IS ACTIVE IN. ACTIVITIES AND OPERATIONS INCLUDE: 1) BAR OPERATIONS (40%) A. INVOLVES HANDLING AND SERVING OF ALCOHOLIC AND NON-ALCOHOLIC DRINKS, FOOD SERVICE, AND CUSTOMER SATISFACTION. ALSO INCLUDES INVENTORY MONITORING, PROCUREMENT OF DRINKS AND FOOD, BARTENDER HIRING AND MANAGEMENT, DAILY CASH REGISTER CHECKOUT AND RECONCILIATION WITH SALES RECEIPTS, AND CLEANING OF THE BAR AREA. PROVIDES REVENUES TO SUPPORT BUILDING MAINTENANCE AND REPAIR AND AMERICAN LEGION CHARITABLE OPERATIONS B. ACTIVITY WAS INITIATED IN 1949 C. THE ACTIVITY WILL BE CONDUCTED AT AMERICAN LEGION POST 557 AND IS DIRECTED BY THE HOME ASSOCIATION BOARD OF DIRECTORS. 2) CHARITABLE EVENTS ACTIVITIES (30%) A. ACTIVITY WHICH RAISES MONEY TO SUPPORT AMERICAN LEGION CHARITABLE OPERATIONS AND RAISE PUBLIC AWARENESS OF AMERICAN LEGION VETERANS PROGRAMS B. ACTIVITY WAS INITIATED IN 1949. C. THE ACTIVITY WILL BE CONDUCTED AT AMERICAN LEGION POST 557 AND OTHER COMMUNITY VENUES. THE ACTIVITY IS DIRECTED BY THE HOME ASSOCIATION BOARD OF DIRECTORS. 3) BUILDING MAINTENANCE AND REPAIR OPERATIONS (15%) A. ACTIVITY INCLUDES DAY-TO-DAY REPAIRS, BREAK/FIX MAINTENANCE, AND ANNUAL PREVENTATIVE MAINTENANCE OF THE AMERICAN LEGION BUILDING. AREAS OF BUILDING MAINTENANCE INCLUDE HEATING VENTILATION AND AIR CONDITIONING (HVAC), ELECTRICAL, STRUCTURAL, PLUMBING AND PIPING SYSTEMS, FIRE AND SAFETY EQUIPMENT, PAINTING, AND SMALL EQUIPMENT REPAIR/REPLACEMENT. ACTIVITY MAINTAINS THE AMERICAN LEGION BUILDING AND THEREFORE AMERICAN LEGION CHARITABLE OPERATIONS CONDUCTED IN THE BUILDING. B. ACTIVITY WAS INITIATED IN 1949 C. THE ACTIVITY WILL BE CONDUCTED AT AMERICAN LEGION POST 557 AND IS DIRECTED BY THE HOME ASSOCIATION BOARD OF DIRECTORS. 4) GROUNDS MAINTENANCE OPERATIONS (10%) A. ENSURES THAT THE GROUNDS ON WHICH THE AMERICAN LEGION BUILDING SITS ARE ATTRACTIVE, ORDERLY, AND HEALTHY. SPECIFIC ACTIVITIES INCLUDE MOWING, EDGING, FERTILIZATION, MULCHING, AND REPAIR AND MAINTENANCE FOR THE PARKING LOT, OUTDOOR LIGHTING, AND PAVILION. MAINTAINS THE AMERICAN LEGION GROUNDS, PROVIDING A PLEASANT ENVIRONMENT FOR ITS MEMBERS. B. ACTIVITY WAS INITIATED IN 1949 C. THE ACTIVITY WILL BE CONDUCTED AT AMERICAN LEGION POST 557AND IS DIRECTED BY THE HOME ASSOCIATION BOARD OF DIRECTORS. 5) AMERICAN LEGION HALL AND PAVILION RENTAL ACTIVITY (5%) A. PUBLIC RENTAL OF THE LEGION HALL AND OUTDOOR PAVILION TO RAISE MONEY TO SUPPORT AMERICAN LEGION CHARITABLE OPERATIONS. B. ACTIVITY WAS INITIATED IN 1949. C.THE ACTIVITY WILL BE CONDUCTED AT AMERICAN LEGION POST 557AND IS DIRECTED BY THE HOME ASSOCIATION BOARD OF DIRECTORS. ADOPTED BY THE BOARD OF DIRECTORS ON 6/20/19. NOTE: THE ACTIVITIES ABOVE ALL STARTED IN 1949 BECAUSE AS BEST AS CAN BE DETERMINED THIS WAS WHEN THE PROPERTY WAS PURCHASED. THIS IS DIFFERENT THAN THE ORGANIZATIONS FOUNDING DATE BECAUSE IT TOOK TIME TO IDENTIFY A PROPERTY FOR PURCHASE FOR THE HOME ASSOCIATION. |
| FORM 990-EZ, PART III, LINE 28 | BAR OPERATIONS (40%) INVOLVES HANDLING AND SERVING OF ALCOHOLIC AND NON-ALCOHOLIC DRINKS, FOOD SERVICE, AND CUSTOMER SATISFACTION. ALSO INCLUDES INVENTORY MONITORING, PROCUREMENT OF DRINKS AND FOOD, BARTENDER HIRING AND MANAGEMENT, DAILY CASH REGISTER CHECKOUT AND RECONCILIATION WITH SALES RECEIPTS, AND CLEANING OF THE BAR AREA. PROVIDES REVENUES TO SUPPORT BUILDING MAINTENANCE AND REPAIR AND AMERICAN LEGION CHARITABLE OPERATIONS. ADOPTED BY THE BOARD OF DIRECTORS ON 6/20/19. NOTE: WE HAVE DESIGNATED THESE EXEMPT PURPOSE ACCOMPLISHMENTS FOR THE ORGANIZATION AS REDONE FOR FISCAL YEAR 20/21 AND FORM 1024. NOT ALL EXPENSES SHOWN ON THE RETURN ARE CATEGORIZED INTO THESE CATEGORIES AS EFFECTIVELY AS THEY WILL BE IN FY20/21 BECAUSE THE CHART OF ACCOUNTS WERE REDONE AT THE END OF FY19/20 TO BETTER ENSURE PROPER CLASSIFICATION INTO THESE CATEGORIES. |
| FORM 990-EZ, PART III, LINE 29 | CHARITABLE EVENTS ACTIVITIES (30%) ACTIVITY WHICH RAISES MONEY TO SUPPORT AMERICAN LEGION CHARITABLE OPERATIONS AND RAISE PUBLIC AWARENESS OF AMERICAN LEGION VETERANS PROGRAMS. ADOPTED BY THE BOARD OF DIRECTORS ON 6/20/19. NOTE: WE HAVE DESIGNATED THESE EXEMPT PURPOSE ACCOMPLISHMENTS FOR THE ORGANIZATION AS REDONE FOR FISCAL YEAR 20/21 AND FORM 1024. NOT ALL EXPENSES SHOWN ON THE RETURN ARE CATEGORIZED INTO THESE CATEGORIES AS EFFECTIVELY AS THEY WILL BE IN FY20/21 BECAUSE THE CHART OF ACCOUNTS WERE REDONE AT THE END OF FY19/20 TO BETTER ENSURE PROPER CLASSIFICATION INTO THESE CATEGORIES. |
| FORM 990-EZ, PART III, LINE 30 | BUILDING AND GROUNDS MAINTENANCE AND REPAIR OPERATIONS (25%) ACTIVITY INCLUDES DAY-TO-DAY REPAIRS, BREAK/FIX MAINTENANCE, AND ANNUAL PREVENTATIVE MAINTENANCE OF THE AMERICAN LEGION BUILDING. AREAS OF BUILDING MAINTENANCE INCLUDE HEATING VENTILATION AND AIR CONDITIONING (HVAC), ELECTRICAL, STRUCTURAL, PLUMBING AND PIPING SYSTEMS, FIRE AND SAFETY EQUIPMENT, PAINTING, AND SMALL EQUIPMENT REPAIR/REPLACEMENT. ACTIVITY MAINTAINS THE AMERICAN LEGION BUILDING AND THEREFORE AMERICAN LEGION CHARITABLE OPERATIONS CONDUCTED IN THE BUILDING. ENSURES THAT THE GROUNDS ON WHICH THE AMERICAN LEGION BUILDING SITS ARE ATTRACTIVE, ORDERLY, AND HEALTHY. SPECIFIC ACTIVITIES INCLUDE MOWING, EDGING, FERTILIZATION, MULCHING, AND REPAIR AND MAINTENANCE FOR THE PARKING LOT, OUTDOOR LIGHTING, AND PAVILION. MAINTAINS THE AMERICAN LEGION GROUNDS, PROVIDING A PLEASANT ENVIRONMENT FOR ITS MEMBERS. ADOPTED BY THE BOARD OF DIRECTORS ON 6/20/19. NOTE: WE HAVE DESIGNATED THESE EXEMPT PURPOSE ACCOMPLISHMENTS FOR THE ORGANIZATION AS REDONE FOR FISCAL YEAR 20/21 AND FORM 1024. NOT ALL EXPENSES SHOWN ON THE RETURN ARE CATEGORIZED INTO THESE CATEGORIES AS EFFECTIVELY AS THEY WILL BE IN FY20/21 BECAUSE THE CHART OF ACCOUNTS WERE REDONE AT THE END OF FY19/20 TO BETTER ENSURE PROPER CLASSIFICATION INTO THESE CATEGORIES. |
| FORM 990-EZ, PART III, LINE 31 | AMERICAN LEGION HALL AND PAVILION RENTAL ACTIVITY (5%) A. PUBLIC RENTAL OF THE LEGION HALL AND OUTDOOR PAVILION TO RAISE MONEY TO SUPPORT AMERICAN LEGION CHARITABLE OPERATIONS. ADOPTED BY THE BOARD OF DIRECTORS ON 6/20/19. NOTE: WE HAVE DESIGNATED THESE EXEMPT PURPOSE ACCOMPLISHMENTS FOR THE ORGANIZATION AS REDONE FOR FISCAL YEAR 20/21 AND FORM 1024. NOT ALL EXPENSES SHOWN ON THE RETURN ARE CATEGORIZED INTO THESE CATEGORIES AS EFFECTIVELY AS THEY WILL BE IN FY20/21 BECAUSE THE CHART OF ACCOUNTS WERE REDONE AT THE END OF FY19/20 TO BETTER ENSURE PROPER CLASSIFICATION INTO THESE CATEGORIES. |
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