American Legion Post 927 West End Home Association Inc

“To belong to the Association a person has to apply for membership and then is voted in by general membership.”

“Members in good standing can vote for Board Members in the election that is held for each term.”

“Committees report back to the Board Members and do not have authority to act on behalf of the governing body.”

“Board Members receive and review the Form 990 for accuracy prior to the filing of the form.”

“The Association's Form 1024 and Forms 990 and 990T's are available for public inspection upon request.”

“The Association's governing documents and financial records are available to the public upon request.”

“The Form 990 and 990T have been amended to correctly report the Association's status as a Veterans Organization as 501(C)19 Organization and correctly state related and exempt function income previously reported as unrelated business income. As a 501(c)19 Organization gambling profit from Membership and used for Membership relief is classified as related or exempt function income and not subject to unrelated business income tax. Sections amended on the Form 990 include the following changes and the effects on Part I, II, III, IV, V, and Schedules A and G: Section B, line I, incorrect code, Association is a 501(c)19 not 501(c)3. Part VIII, line 2 program income is reported in line 10a, expenses on line 10b were previously reported in Part IX line 24b, these entries are for net income related to food and drink sales reported on line 10c. Part VIII, lines 9a and b is related or exempt function revenue for Veterans Organizations, previously it was reported on lines 10a and b as unrelated business revenue, this is gaming income and related expenses that should have been reported as related or exempt function revenue for a 501(c)19 Organization. Part X, lines 9 and 32 reflect change for correction of related or exempt function revenue previously reported as unrelated business income. Part V, lines 1c, 2a, and 2b, not answered in previous return. Schedule A, Part III, Sections A - line 3, B - line 11, C, and D, reflect corrections for prior period gross receipts from activities that are not unrelated trade or business and net income from rent. Sections amended on the Form 990T include the following: Section B, incorrect code, Association is a 501(c)19 not 501(c)3. Part 1, lines 1a, 2, 3, 15, 19, 20, 28, reported revenues and expenses for unrelated business income that was related or exempt function revenue for Veteran Organizations and has been removed from return, see explanations above. Removal of the entries on these lines effected Parts III and IV, Schedule A, and Form 4626. Refund of $6,080 due with amended return.”