2024-07-15T10:49:45-07:00 2023-08-31 222947255 Lear & Pannepacker LLP 791 Alexander Road Princeton NJ 08540 990 2022-09-01 210391093 The American Legion Department of NJ AMER 6096955418 171 Jersey Street Trenton NJ 08611 John Baker Dept Adjutant 2024-07-15 true John Baker 999009999 true Dennis R Kilfeather EA MBA ATA P01014910 6094522200 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z John Baker 171 Jersey Street Trenton NJ 08611 1055947 false X https://www.njamericanlegion.org/ X 1919 NJ Assistance to veterans including hospital, memorial, employment, rehabilitation and financial services. 28 28 7 400 0 487067 438381 176284 119947 63243 12665 316860 429110 1043454 1000103 49478 53900 16625 16876 418797 429564 69136 80430 0 664950 808222 1218986 1388992 -175532 -388889 1374955 1047853 422366 460641 952589 587212 The Organization provides assistance to veterans, which include hospital, memorial, employment, rehabilitation and financial services. false false Department service office - employs two individuals as accredited representatives. Assist and counsel veterans and their dependents and survivors on all aspects of veterans claims. For the year ended 8/31/2023, this office reported more than 19,725 contacts. Rehabilitation hospital program - provided recreational services to approximately 1,000 residents of the three New Jersey veterans homes and two federal veterans affairs medical centers in New Jersey, two homeless veterans transitional housing homes, as well as to veterans who are patients in state hospitals. false false false false false false false false false true false false true true true true false false false false false false true true false false false true false false false false false false false false false false false false false false false true 0 0 true 7 true false false false false false false false 0 false false false false false false false X 28 28 true false false false true true false true true false false true true true true true true true true false NJ X John D Baker 6096955418 171 Jersey Street Trenton NJ 08611 John Baker Adjutant 35.00 0.00 X 71661 0 6323 Kenneth Connors Service Officer 35.00 0.00 X 62051 0 5632 Judith Morales Service Officer 35.00 0.00 X 54849 0 4921 Larry Bishop Commander 5.00 0.00 X X 0 0 0 Mary Jo Burkhard Vice Commander 2.00 0.00 X X 0 0 0 Sophia Dmoch Vice Commander 2.00 0.00 X X 0 0 0 Ellis Marples Vice Commander 2.00 0.00 X X 0 0 0 Anthony Santanello Vice Commander 2.00 0.00 X X 0 0 0 David Snody Vice Commander 2.00 0.00 X X 0 0 0 Gary Cooper Finance Officer 4.00 0.00 X X 0 0 0 Berley Hanna Jr National Commit 4.00 0.00 X X 0 0 0 Andrea Adair Exec Committeem 2.00 0.00 X 0 0 0 Shawn Bailo Exec Committeem 2.00 0.00 X 0 0 0 Joseph Bisbing Exec Committeem 2.00 0.00 X 0 0 0 Roger Gengaro Exec Committeem 2.00 0.00 X 0 0 0 John Carey Exec Committeem 2.00 0.00 X 0 0 0 Michael Carroll Exec Committeem 3.00 0.00 X 0 0 0 John Chechelo Exec Committeem 2.00 0.00 X 0 0 0 Darrel Collins Exec Committeem 2.00 0.00 X 0 0 0 James Demarest Exec Committeem 2.00 0.00 X 0 0 0 William Fetherman Exec Committeem 2.00 0.00 X 0 0 0 Anthony Gladden Exec Committeem 2.00 0.00 X 0 0 0 Barbara Horowitz-Rigg Exec Committeem 2.00 0.00 X 0 0 0 Joseph Imperato Exec Committeem 2.00 0.00 X 0 0 0 William Kramer Exec Committeem 2.00 0.00 X 0 0 0 Kenneth Laino Exec Committeem 2.00 0.00 X 0 0 0 Robert Miller Exec Committeem 2.00 0.00 X 0 0 0 James Minter Exec Committeem 2.00 0.00 X 0 0 0 James Perkins Exec Committeem 2.00 0.00 X 0 0 0 Larry Platt Exec Committeem 2.00 0.00 X 0 0 0 Barbara Mejias Exec Committeem 2.00 0.00 X 0 0 0 Michael Schaffer Chaplain 2.00 0.00 X 0 0 0 Kenneth Pulchlopek Historian 2.00 0.00 X 0 0 0 Michael Wilson Judge Advocate 2.00 0.00 X 0 0 0 Randy Grizzard Master-at-Arms 2.00 0.00 X 0 0 0 Eugene O'Grady Alt Nat'l Comm 2.00 0.00 X 0 0 0 188561 16876 0 false false false 0 370504 67877 438381 Convention committee 900099 71311 71311 Department post 900099 36273 36273 Holiday card program 900099 4279 4279 Label program 900099 8084 8084 119947 27929 27929 0 0 0 -11920 28500 31844 -11920 -3344 -15264 -3344 -11920 119439 24000 95439 0 0 Commander's special project 900099 209518 209518 Insurance admin 517000 89731 89731 Miscellaneous 900099 34422 34422 333671 1000103 450274 16009 0 53900 0 16876 188561 0 196727 15302 0 28974 0 0 25882 0 80430 6368 0 0 80505 33679 0 0 71435 0 41888 0 0 12764 35893 Commander's special project 169285 Committee Expenses 160575 Donations 59693 Department newspaper 51784 58471 1388992 0 0 0 261735 197667 203315 202935 0 24047 40891 0 0 0 0 0 107590 55741 51228 51849 803940 486262 0 0 0 30690 68249 1374955 1047853 76076 135551 186724 145371 159566 179719 422366 460641 X 687606 332204 264983 255008 952589 587212 1374955 1047853 -388889 23512 X false true X true false 600 600 106990 55741 51249 51849 Operating lease ROU asset 18249 Short-term advance 50000 68249 Due to national headquarters 26970 Operating Lease Liability 18249 scholarships payable 134500 179719 X 1095430 23512 50839 74351 1021079 6368 -27344 -20976 1000103 1460807 50839 27344 78183 1382624 6368 6368 1388992 Part X : FIN48 Footnote The Department is exempt from income taxes under Section 501(c)(19) of the Internal Revenue Code and applicable state law. Income generated by activities that would be considered unrelated to the Department's mission would be subject to tax, which, if incurred, would be recognized as a current expense. No such tax has been recognized as of August 31, 2022 and 2021.U.S. GAAP requires management to evaluate tax positions taken by the Department and recognize a tax liability if the Department has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management evaluated the Department's tax position and concluded that the Department had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The Department did not record any interest or penalties on uncertain tax positions in the accompanying statements of financial position as of August 31, 2022 and 2021, or the accompanying statements of activities for the years then ended. If the Department was to incur any income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. Part XII, Line 2d: Other expenses and losses per audited F/S Fundraiser expenses $24000 Loss on sale of vehicle $3344 X X X X X false V360 Fundraising LLC 626C Admiral Dr 800 Annapolis MD 21401 fundraising services true 180214 80430 99784 180214 80430 99784 NJ Fall Sweepstakes 67504 67504 12000 Spring Sweepstakes 51935 51935 12000 119439 119439 24000 24000 95439 true 0 0 Baseball Scholarship 5 11000 Department Scholarship 11 14400 Thomas Ryan Scholarship 2 10000 Oratorical Contest 5 9500 SAL Scholarship 2 9000 Grantmaker's Description of How Grants are Used Eligible scholarship candidates are judged on five categories: character, extra-curricular activities, need, grades (including references), and choice of vocation. Each scholarship is paid in two to four installments upon notification from the college or university for which the student has been accepted. In addition to the acceptance letter, part of the documentation maintained on scholarship recipients includes a copy of the student's college tuition invoice. Form 990, Part VI, Section A, Line 2 Thomas Adams, William Berglund, Joseph Bisbing, John Carey, John Chechelo, Darrel Collins, Steven Fisher, Berley Hanna Jr., Barbara Horowitz-Rigg, Joseph Imperato, William Kramer, Robert Miller, James Minter, Gerald Sheard, Patricia Tatum serve as board members for both American Legion Department of New Jersey and American Legion Boys State Corporation Form 990, Part VI, Section A, Line 6 American Legion Members elect delegates and approve significant decisions of the governing body. Members also pay annual dues and participate in organizational activities across the state of New Jersey. Form 990, Part VI, Section B, Line 11b The form 990 is first distributed to management for review. The Executive Committee, Commander and Vice Commanders are provided with a copy of the form 990 for review prior to its filing. Form 990, Part VI, Section B, Line 12c Every new employee is required to sign a conflict of interest statement that will remain in effect throughout the employee's employment. Furthermore, each member of the executive committee and independent officer must sign the conflict of interest statement every calendar year. The policy is reviewed and updated annually by American Legion Department of New Jersey. Form 990, Part VI, Section B, Line 15a All compensation for paid employees and officers is determined by the Finance Committee subject to the approval of the Executive Committee. Compensation is calculated during the budget process using information obtained from the Bureau of Labor Statistics. The Finance Committee also determined any adjustments in salary using the same resource. Form 990, Part VI, Section C, Line 19 Individuals can request a copy of these documents at the Organization's main office located in Trenton, NJ. Those individuals are then required to verify that they have received a copy of the requested documents.