Home Association Abel Poff

“The daily operation of the HA canteen is managed by a paid manager under the direction of the President and Treasurer. Various and numerous members of the American Legion Family participate in organizing and executing various activities and social and Legion programs.”

“THE CASH REGISTER SYSTEM USES A SOFTWARE KNOWN AS JAR TECH WHICH IS MADE TO KEEP TRACK OF SMALL GAMES OF CHANCE AND TYPICAL BAR SALES. THERE IS SIGNIFICANT DEVIATION BEWWEEN THE TOTAL SALES SHOWN AND THE AMOUNT OF MONEY DEPOSITED. IT IS BELIEVED THAT MUCH OF THIS DEVIATION IS DUE TO THE COMPLEX NATURE OF A SINGLE BARTENDER HANDELING NUMEROUS DUTIES, CONFUSION ABOUT THE NUMEROUS GAMES HAVING SIMILAR APPEARANCE AND NAMES, AND AMATURE PART TIME EMPLOYEES AND MANAGMENT. THIS DOES NOT RULE OUT THEFT BUT NONE PROVABLE IN 2022. INCREASED SCRUNITY BY THE WRITER THROUGH OUT 2022 SHOWED ANAMOLIES IN CASH REGISTER SALES OF $48,858, lower than 2021 but still substantial. IN ADDITION THE AMOUNT OF MONEY PAID OUT FOR LOTTERY WINNINGS DID NOT MATCH THE AMOUNT POSTED FOR REVENUE FROM LOTTERY SALES, AND SMALL GAMES OF CHANCE REPORTS SHOWED IMPOSSIBLE variances from game design that were so incomprehensible that they were ignored. As a result the record shows "profit" from small games of chance $59,816 less than it should have been. The above anomaly was identified in Schedule O of 2021 990 under Part XI Line 5. The financial distress has continued into 2023. In September and Oct the new Finance Officer identified what may be theft that has been referred to law enforcement.”

“Members of the Home Association include members of American Legion Post 469, members of American Legion Auxiliary Unit 469 and members of Sons of the American Legion Squadron 469 who have paid their dues for the year and have chosen to become members of the Home Association by paying a one time fee. A limited number of community members unaffiliated with the American Legion organizations are admitted as social members and pay an annual fee. Legion members are the voting members although all others participate in discussion and voting in an advisory capacity. Decisions for the most part go unchallenged by voting mrmbers.”

“Officers and members of the governing body are elected annually by Legionnaires of Post 469 who have chosen to be HA members. Other members of the HA are not allowed to vote for officers or hold office. There are instances where members other than elected officers are asked to assist officer due to their expertise or interest or trust of the membership.”

“Decisions of the governing body can be reversed by voting members or actions can be initiated by voting or non voting members at open monthly meetings. In reality non voting members are the persons who keep the organization functioning and initiate most of the activities in the canteen and support the legionnaires in their American Legion endeavors. The selection of officers is reserved to voting members of the HA as described elsewhere in Schedule O.”

“Communication between members of the governing body is informal and undocumented. In reality the President is the Chief Operating Officer and decision maker.”

“Many actions are performed by the Auxiliary, Sons or ad hoc groups and individuals. Minutes of meetings are kept by the Legion Post 469, Auxiliary and Sons and along with ad hoc group actions are reported at the open meeting where minutes are kept. None the less much communication and action is informal and occurs with little or no documentation.”

“None of the officers have permanent offices at the HA facility and all work somewhere else. They can be located by the persons who answers the telephone but may not be able to respond immediately.”

“This 990 is prepared by Donald Stollenwerk, a past Trustee and current finance officer of Legion Post 469 from records of the Home Association. It is being prepared late in 2023 and since the past Finance Officer declined to return for another term it will be signed by the President who retained his office. The newly elected Treasurer and all other officers received a digital draft copy via email on November 7, 2023. A printed copy will be available to all members and the minutes of a meeting will show that they have been notified and they will receive a digital copy of the document as submited.”

“None of the officers were compensated for being officers but it is possible one or more of them or their partner, received compensation when they performed duties on a regular basis that would normally be compensable such as a cook or bartender. Their duties would be performed in public view of the entire membership and level of compensation would be determined by the President with the knowledge of the payroll officer and any one interested enough to ask.”

“The Governing Documents are available upon request of members or demand of appropriate officers of the government including the Pennsylvania State Police Bureau of liquor Enforcement.”

“This amount includes donations by the Auxiliary and Sons as well as small unsolicited but recorded donations from individuals. Not included are unrecorded donations from individuals or organizations who decided to pay a bill simply because they did not want to see the organization fail.”

“Asset sales consisted of revenue from recycling cooking oil and undocumented sale of used furniture and miscellaneous items that members contributed for the item. It also may include miscellaneous donations.”

“The organization conducts its activities in a building owned by the Borough of Mountville under a lease for $1.00 per year to American Legion Post 469.”

“On July 16, 2005a letter of determination was issued by the IRS advising us that we were tax exempt under section 501 (c) (7) of the internal revenue code. The letter bears the designation DLN:17053013317025 and contact person MARK I TOMBACK ID#95020. Since 2018 our return has been rejected because the master file still recognizes us as a (19) and a telephone call in 2019 was unsuccessful in resolving this anomaly so to save time this return is filed using the (19) designation.”

“The HA maintains the building, grounds, and monuments and it conducts business activities so the Post 469 American Legion Family can perform its duties of patriotism, loyalty to American ideals, support and honor veterans and foster a sense of obligation to each other, the community, state and nation. These precepts are prominently featured in the social hall.”

“Numerous individuals from the constituent organizations thrust themselves into the operation of the Home Association by conducting fund raisers and entertainment activities, performing administrative and business activities, serving the community in the name of the organization, maintaining the premises and equipment and if needed donate money from their organizations or from their personal assets.”

“ONLY W2-Gs WERE FILED. NO 1099s WERE ISSUED OR FILED”

“No back up holding occurred and it is believed that none was required.”

“Although our Letter of Determination identified under Header, Line 1 above states "Contribution Deductibility yes" we really don't what that means, have been told by potential contributors that they don't know either so we do not solicit money for our operations that suggests the donation is tax deductible. No response for line 7 on Schedule O is provided so it is answered here.”

“The entry of $4733 is the repayment to Larry Heim of expenditures he made or loans he made to the organization to pay bills that were due and necessary.”

“No inventory of salable product is kept. Liquor, beer and food inventory probably valued around $5000.”

“Expenditures are often made by officers or members in behalf of the organization for essential product and costs with the expectation that better times are ahead and they will get reimbursed if possible. Records of these "loans" are informally kept and known only to the individuals and offfices.”