2024-05-15T13:39:43-05:00 2023-06-30 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD SUITE 200 DUBLIN OH 43016 990 2022-07-01 314115640 THE AMERICAN LEGION DEPARTMENT OF OHIO INC AMER 7403627478 60 BIG RUN ROAD PO BOX 8007 DELAWARE OH 430158007 JOHN D ROBINSON ADJUTANT 7403627478 2024-05-15 1 JOHN ROBINSON 999009999 1 MELISSA DUNKLE CPA P01380769 6148898725 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN D ROBINSON 11336 ALEXA DR PAINESVILLE OH 44077 2235447 0 0925 X HTTP://WWW.OHIOLEGION.COM X 1919 OH SEE SCHEDULE O 37 37 23 70000 0 0 600373 352884 1242056 1137154 110167 239419 24748 63760 1977344 1793217 197766 102564 0 0 999314 986938 0 0 0 1448352 1320318 2645432 2409820 -668088 -616603 9043385 9145406 553274 619076 8490111 8526330 X SERVES VETERANS BY PROVIDING BENEFITS, EMPLOYMENT AND CHILD WELFARE PROGRAMS. ALSO WORKS TO IMPROVE COMMUNITIES THROUGH SERVICE, ATHLETICS AND EDUCATION. 0 0 REHABILITATION AND SERVICE: YEARLY PROCESSES OVER $40 MILLION IN CLAIMS FOR VETERANS' BENEFITS FOR ANY VETERAN OR VETERAN'S SPOUSE OR DEPENDENTS. ALSO PROVIDES EMPLOYMENT & CHILD WELFARE PROGRAMS. SPECIAL RESERVE - GIFTS FOR YANKS: PROVIDES NUMEROUS ITEMS TO VETERANS ADMINISTRATION CARE FACILITIES (NOT PROVIDED IN THEIR FEDERALLY FUNDED BUDGETS) FOR THE IMPROVEMENT OF CARE FOR HOSPITALIZED VETERANS IN OHIO. SONS OF AMERICAN LEGION AND LIFETIME MEMBERSHIP WHICH PROMOTE VETERANS INTERESTS AND EXTEND INVOLVEMENT TO A BROADER RANGE OF INDIVIDUALS IN THE COMMUNITY. CONVENTION DELEGATES ALLOWANCES: SUBSIDIZES THE COST OF DELEGATES TO ATTEND BOTH THE STATE & NATIONAL AMERICAN LEGION CONVENTIONS. LEGIONNAIRES WELFARE/PROMOTION: COMPRISED OF FOUR FUNDS: UNIFORMED GROUPS ALLOWANCES, SOFTBALL, BOWLING & BASEBALL AND SCHOLARSHIP. PROMOTES INTERACTION AMONG LEGIONNAIRES BY PROVIDING ORGANIZED ACTIVITIES. SPECIAL OLYMPICS: CONTRIBUTIONS TO THE SPECIAL OLYMPICS FOUNDATION FOR PROMOTION OF EVENTS FOR THE MENTALLY & PHYSICALLY HANDICAPPED. 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 6 0 23 1 0 0 0 0 0 0 0 0 0 0 X 37 37 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 OH X JOHN D ROBINSON 7403627478 60 BIG RUN ROAD DELAWARE OH 43015 X CHARLES STENNIS COMMANDER 1.00 X X 0 0 0 JASON RUE 1ST VICE COMMANDER 1.00 X X 0 0 0 ARNOLD WHATLEY 2ND VICE COMMANDER 1.00 X X 0 0 0 HAROLD SAVAGE TREASURER 1.00 X X 0 0 0 JAMES FAST CHAPLAIN 1.00 X X 0 0 0 AL BUXTON ASSISTANT CHAPLAIN 1.00 X X 0 0 0 JEAN WILSON PAST DEPT.COMMANDER 1.00 X X 0 0 0 STEVE MASOWICK EXEC COMIT 1.00 X X 0 0 0 RON CHAPMAN ALTERNATE NECMAN 1.00 X X 0 0 0 DOUGLAS WHITNEY JUDGE ADVOCATE 1.00 X X 0 0 0 KEVIN MOTTER GREAT FIRST DISTRICT 1.00 X 0 0 0 HAROLD LANDIS GREAT FIRST DISTRICT 1.00 X 0 0 0 GARY COX SIZZLING SIXTH DISTRICT 1.00 X 0 0 0 SHANE EATON SIZZLING SIXTH DISTRICT 1.00 X 0 0 0 STEVE WAINWRIGHT ELITE ELEVENTH DISTRICT 1.00 X 0 0 0 THOM STAN ELITE ELEVENTH DISTRICT 1.00 X 0 0 0 TIMOTHY SHAW SECOND "TO NONE" DISTRICT 1.00 X 0 0 0 THOMAS TIERNEY SECOND "TO NONE" DISTRICT 1.00 X 0 0 0 LORENA NICHOLS MAGNIFICENT SEVENTH DISTRICT 1.00 X 0 0 0 BRAD BEATTY CAPITAL TWELFTH DISTRICT 1.00 X 0 0 0 GEORGE MUSSI JR CAPITAL TWELFTH DISTRICT 1.00 X 0 0 0 MICHAEL BLACKWELL THUNDERING THIRD DISTRICT 1.00 X 0 0 0 KEN LAVOY THUNDERING THIRD DISTRICT 1.00 X 0 0 0 ROBERT SCHMOLL GREAT EIGHTH DISTRICT 1.00 X 0 0 0 DONALD CAPPS GREAT EIGHTH DISTRICT 1.00 X 0 0 0 JAMES LOCKYER TENACIOUS THIRTEENTH DISTRICT 1.00 X 0 0 0 BERT BOYD SR TENACIOUS THIRTEENTH DISTRICT 1.00 X 0 0 0 JERRY PERRY FABULOUS FOURTH DISTRICT 1.00 X 0 0 0 ALBERT AL BUXTON FABULOUS FOURTH DISTRICT 1.00 X 0 0 0 JOYCE HANNUM DYNAMIC NINTH DISTRICT 1.00 X 0 0 0 BILL DITTEBRAND DYNAMIC NINTH DISTRICT 1.00 X 0 0 0 JOHN LIFE PHENOMENAL FOURTEENTH DISTRICT 1.00 X 0 0 0 SHARON MCCLAIN PHENOMENAL FOURTEENTH DISTRICT 1.00 X 0 0 0 DARELL BISHOP FIGHTING FIFTH DISTRICT 1.00 X 0 0 0 MARTY MOORE FIGHTING FIFTH DISTRICT 1.00 X 0 0 0 LARRY STOTTSBERRY GREAT TENTH DISTRICT 1.00 X 0 0 0 WESLEY CROTHERS GREAT TENTH DISTRICT 1.00 X 0 0 0 0 0 0 0 0 0 0 0 352884 352884 MEMBERSHIP DUES 900099 819644 819644 ENROLLMENT FEES 900099 183760 183760 MERCHANDISE & MARKET 900099 15944 15944 117806 117806 1137154 165561 165561 516088 442230 73858 73858 73858 DEPARTMENT CONVENTION 900099 31515 31515 ACTIVITIES 900099 21108 21108 BASEBALL INCOME 900099 10437 10437 700 700 63760 1793217 1200914 0 239419 25150 77414 849995 18704 50848 67391 93906 50068 50210 220330 30735 36862 76256 202568 88045 168112 SERVICE COST 125692 SUPPLIES 53028 OUTSIDE CONTRACT SERVIC 41471 BASEBALL PURCHASES 36782 46253 2409820 1946255 1047808 404374 14000 35505 39686 2686996 1547216 1121552 1139780 5527180 6904132 8519 0 9043385 9145406 137190 253844 18900 0 397184 365232 553274 619076 X 6430927 6432426 2059184 2093904 8490111 8526330 9043385 9145406 -616603 668536 -15714 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2276453 5606557 248907 49671 8082246 2035234 392375 -151155 2276453 2035234 2035234 2035234 2035234 2035234 2035234 1 1 0 145289 145289 2082781 1214701 868080 340042 312109 27933 118884 20406 98478 1139780 LIFE MEMBERS DUES OBLIGATIONS 218900 RETIREMENT 2099 AGENCY FUND 144233 365232 X PART V, LINE 4: THE ORGANIZATION MAINTAINS SEVERAL TEMPORARILY RESTRICTED, PERMANENTLY RESTRICTED, AND BOARD DESIGNATED FUNDS, WHICH INCLUDES THE SPECIAL OLYMPICS, SCHOLARSHIP, ALUMNI ASSOCIATION, DISASTER EMERGENCY RELIEF FUND, NATIONAL CONVENTION FUND, DEPARTMENT CONVENTION FUND, PAST COMMANDER FUND, SPECIAL RESERVE - GIFTS FOR YANKS FUND, AND THE LIFE MEMBERSHIP FUND. THE SPECIAL OLYMPIC FUND IS COMPOSED OF TEMPORARILY RESTRICTED NET ASSETS THAT ARE DESIGNATED FOR THE ORGANIZATION'S SPECIAL OLYMPICS PROGRAM. THIS PROGRAM INVOLVES MAKING CONTRIBUTIONS TO THE SPECIAL OLYMPICS FOUNDATION FOR THE PROMOTION OF EVENTS FOR THE MENTALLY AND PHYSICALLY HANDICAPPED. THE SCHOLARSHIP FUND IS COMPOSED OF TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS WHOSE INTERESTS AND EARNINGS HAVE BEEN DESIGNATED FOR THE SCHOLARSHIP PROGRAM. THE DISASTER EMERGENCY RELIEF FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT HAVE BEEN SET ASIDE TO SUPPORT AND HELP POSTS THROUGHOUT THE COUNTRY THAT HAVE BEEN AFFECTED BY NATURAL OR OTHER DISASTERS. THE NATIONAL CONVENTION FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY THE DELEGATE ALLOWANCES AND EXPENSES TO THE NATIONAL CONVENTION. THE DEPARTMENT CONVENTION FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY THE DELEGATE ALLOWANCES AND EXPENSES TO THE STATE CONVENTION. THE PAST COMMANDER FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR FUNERAL FLOWERS FOR FORMER COMMANDERS AND FORMER COMMANDER'S SPOUSES. THE SPECIAL RESERVE - GIFTS FOR YANKS FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT SUPPORT THE "GIFTS FOR YANKS" PROGRAM THAT PROVIDES GIFTS FOR OHIO VETERANS THAT ARE HOSPITALIZED IN OHIO'S VA HOSPITALS, STATE MENTAL HEALTH FACILITIES, AND THE OHIO VETERANS' HOME. LIFE MEMBERSHIP FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR THE DUES FOR THE YEARLY DUES FOR THE LIFE MEMBERS. LIFE MEMBERSHIP IS NO LONGER AVAILABLE TO MEMBERS. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE DEPARTMENT TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. PART V, LINE 4 THE ORGANIZATION MAINTAINS SEVERAL TEMPORARILY RESTRICTED, PERMANENTLY RESTRICTED, AND BOARD DESIGNATED FUNDS, WHICH INCLUDES THE SPECIAL OLYMPICS, SCHOLARSHIP, ALUMNI ASSOCIATION, DISASTER EMERGENCY RELIEF FUND, NATIONAL CONVENTION FUND, DEPARTMENT CONVENTION FUND, PAST COMMANDER FUND, SPECIAL RESERVE GIFTS FOR YANKS FUND, AND THE LIFE MEMBERSHIP FUND. THE SPECIAL OLYMPIC FUND IS COMPOSED OF TEMPORARILY RESTRICTED NET ASSETS THAT ARE DESIGNATED FOR THE ORGANIZATION'S SPECIAL OLYMPICS PROGRAM. THIS PROGRAM INVOLVES MAKING CONTRIBUTIONS TO THE SPECIAL OLYMPICS FOUNDATION FOR THE PROMOTION OF EVENTS FOR THE MENTALLY AND PHYSICALLY HANDICAPPED. THE SCHOLARSHIP FUND IS COMPOSED OF TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS WHOSE INTERESTS AND EARNINGS HAVE BEEN DESIGNATED FOR THE SCHOLARSHIP PROGRAM. THE DISASTER EMERGENCY RELIEF FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT HAVE BEEN SET ASIDE TO SUPPORT AND HELP POSTS THROUGHOUT THE COUNTRY THAT HAVE BEEN AFFECTED BY NATURAL OR OTHER DISASTERS. THE NATIONAL CONVENTION FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY THE DELEGATE ALLOWANCES AND EXPENSES TO THE NATIONAL CONVENTION. THE DEPARTMENT CONVENTION FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR FUNERAL FLOWERS FOR FORMER COMMANDERS AND FORMER COMMANDER'S SPOUSES. THE SPECIAL RESERVE GIFTS FOR YANKS FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT SUPPORT THE "GIFTS FOR YANKS" PROGRAM THAT PROVIDES GIFTS FOR OHIO VETERANS THAT ARE HOSPITALIZED IN OHIO'S VA HOSPITALS, STATE MENTAL HEALTH FACILITIES, AND THE OHIO VETERANS' HOME. THE LIFE MEMBERSHIP FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR THE YEARLY DUES FOR THE LIFE MEMBERS. LIFE MEMBERSHIP IS NO LONGER AVAILABLE TO MEMBERS. 1 SPECIAL OLYMPICS OHIO 3303 WINCHESTER PIKE COLUMBUS OH 43232 510183468 501(C)(3) 25000 0 TO HELP OHIO VETERANS 1 0 GENERAL SCHOLARSHIPS 13 28500 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF SCHOLARSHIPS MADE TO INDIVIDUALS BY PAYING THE SCHOLARSHIPS DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUALS ATTEND. ALL OTHER GRANTS AND OTHER CONTRIBUTIONS ARE PAID DIRECTLY TO CHARITABLE ORGANIZATIONS OR GOVERNMENTAL ORGANIZATIONS FOR THE EXEMPT PURPOSE OF THOSE ORGANIZATIONS. PART I, LINE 2 THE ORGANIZATION MONITORS THE USE OF SCHOLARSHIPS MADE TO INDIVIDUALS BY PAYING THE SCHOLARSHIPS DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUALS ATTEND. ALL OTHER GRANTS AND OTHER CONTRIBUTIONS ARE PAID DIRECTLY TO CHARTITABLE ORGANIZATIONS OR GOVERNMENTAL ORGANIZATIONS FOR THE EXEMPT PURPOSE OF THOSE ORGANIZATIONS. FORM 990, PART I, LINE 1 PRESERVE DEMOCRACY, UPHOLD PATRIOTISM, PERPETUATE AMERICANISM, & PRESERVE MEMORIES OF GREAT WARS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND ADJUTANT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION PACKAGE FOR THE ADJUTANT INCLUDES AN ANNUAL RECOMMENDATION FOR COMPENSATION INCREASES BY THE FINANCE COMMITTEE. THESE RECOMMENDATIONS MUST THEN BE APPROVED BY THE EXECUTIVE COMMITTEE. THE COMPENSATION FOR THE ADJUTANT IS DETERMINED BASED ON THE TOTAL AVAILABLE COMPENSATION POOL AND THE COMPLETED EVALUATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES INC 60 BIG RUN ROAD DELAWARE OH 43015 020692968 SUPPORT CHARITABLE PROGRAMS OF THE AMERICAN LEGION OH 501(C)(3) LINE 11 AMERICAN LEGION DEPARTMENT OF OHIO INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES INC C 31582 CASH PART II, IDENTIFICATION OF RELATED TAXEXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES, INC. DIRECT CONTROLLING ENTITY: AMERICAN LEGION DEPARTMENT OF OHIO, INC.