Chester Bird Post 523 American Legion

“Classes of members or stockholders - the organization has members whose eligibility is based on the national constitution of the american legion.”

“Election of members and their rights - officers of the corporation are elected by the membership of the organization.”

“Decisions subject to approval of memebers - the organization will present various issues to the general membership for approval which relate to general operational activities and policies.”

“Organization's process to review form 990 - the organization's 990 tax return is available for members and/or general public to review upon request to the finance officer.”

“Governing documents disclosure explanation - requests to review the organization's form 990 are directed to the finance officer.”

“The organization uses a state mandated form of accounting for its gambling operations. The financial statements for the gambling operations are audited by public accountants. The general fund uses the accrual basis of accounting.”

“990 (amended) part i: line 11 other revenue -change in values is due to allowable expenses from ppp funds that were originally excluded from income part iii: line 4a, 4b, & 4c -change in values is due to allowable expenses from ppp funds that were originally excluded from income part viii: line 9 & 10 -change in values is due to allowable expenses from ppp funds that were originally excluded from income part ix: line 1 -change in values is due to allowable expenses from ppp funds that were originally excluded from income part x: line 4 -change in value is due to intercompany receivable account that was miscalculated on original return part x: line 8 -change in value is due to misallocation of intercompany funds to inventory part x: line 27 -change in value is due to allowable expenses from ppp funds that were originally excluded from income”