2024-02-14T03:00:00-00:00 2023-06-30 721343150 W Jerry Scarborough CPA PC Post Office Box 1111 Columbus GA 319021111 990 2022-07-01 636052400 American Legion Fletcher McCollister Post # 135 % Earl Hutchinson AMER 3342976217 Post Office Box 36 Phenix City AL 368680036 Earl Hutchinson Finance Officer 3342976217 2024-02-14 true Earl Hutchinson XXX-XX-XXXX W Jerry Scarborough P01415811 3344802080 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Earl Hutchinson 511 13th Street Phenix City AL 36867 862701 false X www.post135.org X 1931 AL The purpose of the American Legion Post 135 in Phenix City, AL is to help serve the needs of all veterans and their families. 10 10 0 40 0 21527 7915 0 36320 9371 -6475 15875 51372 33161 0 0 0 0 0 22866 26008 22866 26008 28506 7153 817821 760891 215595 151512 602226 609379 X In addition to helping meet the needs of veterans and their families, the American Legion Post 135 desires to help meet the needs of those who might live in Veterans Hospitals in Tuskegee and other cities and provide other charitable donations to those in the community with needs through donations received as well as from bingo operations. false false 26008 33161 Costs were incurred for the benefit of veterans and their families with membership in the American Legion Post 135. The surrounding community of Phenix City and Russell County was also benefited by the services provided by the Legion. 26008 true false false false false false false false false true false false false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false true X 7 7 true 0 false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true false true false false false X Earl Hutchinson 3342976217 511 13th Street Phenix City AL 36867 X David Duffey Commander 020.00 X X 0 0 0 Nancy Jones 1st Vice Commander 020.00 X X 0 0 0 Jeff Smith 2nd Vice Commander 020.00 X X 0 0 0 Earl Hutchinson Finance Officer 020.00 X X 0 0 0 Ron Jones Imm Past Cmdr 020.00 X X 0 0 0 Johnny Watson Judge Advocate 020.00 X X 0 0 0 Steve Jillson Adjutant 020.00 X X 0 0 0 John Duffey Chaplain 020.00 X X 0 0 0 Heika Horning Trustee 020.00 X 0 0 0 Roy McDurmont Trustee 020.00 X 0 0 0 false false false X 7915 7915 35761 35761 10500 10500 10500 10500 144596 170986 -26390 -26390 -26390 663929 658554 5375 33161 19871 X 0 0 0 0 0 0 0 0 0 0 0 0 2650 2650 0 0 0 0 12254 12254 0 0 22340 22340 0 0 1345 1345 5815 5815 0 3244 3244 8952 8952 Food and other purchases for veterans events 17109 17109 Membership dues/drive/benefit 10517 10517 Wear and tear reimbursement See Schedule O -60000 -60000 Other costs and expenses 1782 1782 0 26008 26008 X 90542 39489 18632 154342 670665 401072 272837 269593 435810 297467 817821 760891 215595 151512 215595 151512 X 602226 609379 602226 609379 817821 760891 7153 X false false false X 19030 11477 12617 21527 7915 72566 19030 11477 12617 21527 7915 72566 72566 2024 33478 31319 36320 9371 112512 185078 0.39210 0.40260 X false 250110 250110 407252 387769 19483 13303 13303 269593 Financial derivatives and other financial products Closely-held equity interests Federal income taxes false 663929 508429 107575 42550 663929 508429 107575 42550 658554 5375 AL true false true false 1.00000 Various Post 135 volunteers Post Office Box 36 Phenix City AL 36868 false NA true Part III Line 1-5 Bingo proceeds and related expenses are maintained in a separate bank account. In addition, the bingo operations are audited annually in accordance with the agreement with the State of Alabama and County of Russell. The bingo audit is performed by another accounting firm from the CPA in charge of preparing the annual Form 990 for the Legion. Please See Schedule O. true Form 990, Part VIII, Line 9 The American Legion sponsors a bingo game several nights a week in accordance with guidelines provided by the State of Alabama and Russell County, AL. All of the funds are maintained in a separate bank account and the fund is annually audited by an independent accountant different from the CPA that prepares the Form 990. Legion membership provides assistance at each game and their time is strictly on a volunteer basis. However, in the agreement with the state and county, a monthly allowance for rent, utilities, repairs, insurance, etc. is provided the Legion for the use of the facilities. The total in this fiscal year is 60,000 and is shown as an expense on this line and an offset to general expenses on Part IX of Form 990. On the books and records, this charge is commonly called Wear and Tear. Form 990, Part IX, Line 24c As mentioned in Item 1 above, the Legion is allowed to charge a monthly fee to the bingo operations for what is called Wear and Tear. The total for the year is 60,000 and is shown on this line as an offset to expenses consistent with past filings. Form 990, Part VIII, Line 9 The amount of bingo expenses includes 508,429 in payouts to winners. Games are generally conducted twice a week with Legion membership providing assistance each time on a volunteer basis. For every payout exceeding 1,199, W-2Gs were submitted both to the winner and the Internal Revenue Service. Form 990, Part VI, Section B, Line 12a At the very minimum, the conflict of interest policy in place at the Legion is the written policy furnished by the CPA, the same policy recommended by the Internal Revenue Service. Form 990, Part X, Line 1, 2 and 11 The American Legion Post 135 currently holds a certain amount of cash in several accounts to allow for the segregation of funds. These monies, plus the amount shown for investments at cost, are maintained to provide for the possibility of constructing a new building, parking, etc. at another location in Phenix City. The possible move from an area that has very little parking to a new facility will hopefully allow the Legion to meet the needs of many more veterans and their familiies and as well as the community throughout the Chattahoochee Valley. On December 21, 2000, the Legion purchased 4.12 acres on the Phenix City Bypass. The purchase price was 230,110, including closing costs. Financing was obtained from a local financial institution Phenix Girard Bank at a very favorable interest rate. The balance owed at June 30, 2022 is 151,512. Additionally, a certified appraisal indicated that the property was valued at approximately 100,000 more than the purchase price. The Legion hopes to begin construction of a new facility soon. Once construction is completed and the old facility is sold, the Legion will have ample parking and be in a much better location to serve the communitys veterans and their families. Form 990, Part VIII, Line 9b During the current fiscal year, through the net proceeds of the bingo operations, the Legion was able to help financially many charitable and other organizations, individuals, etc. with financial assistance totaling over 42,000. Donees that were helped during the current fiscal year or past years include various community programs, various veterans programs, Boys State, Dance academy, Angel Tree, Central High School, Operation Greenlight, South Girard School, youth organizations, Smith Station High School, Firefighters and Police organizations, Junior ROTC programs, Ft Mitchell, AL Historical Society, Exchange Club, Oratorical scholarships, and the Lions Club. Form 990, Part VIII, Line 7 The Legion utilizes the brokerage firm of Wells Fargo Advisors to oversee their marketable securities. During the current year, certain securites were sold and the proceeds were in the brokerage cash account at year end to possibly pay off the indebtedness owed to the Phenix Girard Bank. In addition, some of the investment income from dividends and interest was transferred to the Legion to help with costs and expenses. Form 990, Part III, Line 4a The American Legion Fletcher McCollister Post 135 is now over 90 years old and consistently has been a light and help to many veterans and their families who live in the Chattahoochee Valley area. Form 990, Part V, Line 2a The Legion had no employees during the current filing period. Form 990, Part III, Section Schedule G, Line 10a After the close of the fiscal year, and as a result of disputes among members, the bingo game held at the Legion several times each week was temporarily suspended. As of this filing, it is anticipated that the bingo will begin soon.