AMERICAN LEGION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 35-0144250)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-05-12
- IRS object ID
- 202341329349304729
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T18:05:06+00:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402413902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350144250 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The American Legion | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3176301229 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1055 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46206 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Shawn T Long | PersonNm |
| Person Title | National Treasurer | PersonTitleTxt |
| Signature | 2023-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Shawn | PersonFirstNm |
| Person Last | Long | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The American Legion National Headquarters | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James W Oxford | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1055 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46206 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $133,771,670 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.legion.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | As the nation's largest wartime veterans service organization, the federally chartered American Legion is committed to lifelong assistance and support for men and women who have served in the U.S. Armed Forces, significant activities of which include free benefits counseling, education and career guidance, and health-care advocacy. The American Legion also provides volunteer opportunities for veterans to mentor youth and sponsor wholesome programs in communities; leads activities that celebrate patriotism and honor; promotes strong national security; and provides meaningful fellowship among service members, veterans and their families. | ActivityOrMissionDesc |
| Voting Members Governing Body | 66 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 62 | VotingMembersIndependentCnt |
| Total Employee | 266 | TotalEmployeeCnt |
| Total Volunteers | 62 | TotalVolunteersCnt |
| Total Gross UBI | $6,643,423 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $23,530,114 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,148,022 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,980,866 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,291,896 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,710,223 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,883,037 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,795,267 | PYOtherRevenueAmt |
| CY Other Revenue | $17,788,508 | CYOtherRevenueAmt |
| PY Total Revenue | $82,016,470 | PYTotalRevenueAmt |
| CY Total Revenue | $58,111,463 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,505,119 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,234,215 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,761,485 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,058,618 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $54,900,656 | PYOtherExpensesAmt |
| CY Other Expenses | $45,315,714 | CYOtherExpensesAmt |
| PY Total Expenses | $77,167,260 | PYTotalExpensesAmt |
| CY Total Expenses | $68,608,547 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,849,210 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$10,497,084 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $141,288,704 | TotalAssetsBOYAmt |
| Total Assets EOY | $116,283,736 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $102,859,692 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $92,040,235 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,429,012 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,243,501 | NetAssetsOrFundBalancesEOYAmt |
| Mission | As the nation's largest wartime veterans service organization, the federally chartered American Legion is committed to lifelong assistance and support for men and women who have served in the U.S. Armed Forces, significant activities of which include free benefits counseling, education and career guidance, and health-care advocacy. The American Legion also provides volunteer opportunities for veterans to mentor youth and sponsor wholesome programs in communities; leads activities that celebrate patriotism and honor; promotes strong national security; and provides meaningful fellowship among service members, veterans and their families. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Member magazines and newsletters: The American Legion Magazine exists to publish professionally written, accurate and relevant articles that promote the growth of American Legion programs, the attainment and understanding of American Legion policy objectives and a sense of esprit de corps and pride in being a veteran and member of The American Legion. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | One purpose of the American Legion National Headquarters is to contribute to Americanism, veteran's affairs, children, and youth programs. Various committees and commissions are organized to provide programs in these areas. Youth programs available to the public include a nationwide baseball program; the educational program called Boys Nation where participants learn about the federal government through intense workshops; support for the Boy Scouts of America to build character and positive traits among the youth of America; and the junior shooting sports program that teaches marksmanship and hosts competitions. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | The American Legion National Headquarters provides scholarships and other financial assistance to veterans, dependents of veterans, and participants in various youth programs. The organization is raising funds to ensure that higher education will be a reality for these families. Providing for the children our military personnel left behind is our civic duty. An education is a powerful way to show our thanks. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 99 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 266 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 66 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 62 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Shawn T Long | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176301229 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 N Pennsylvania Street | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (78 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| DANIEL S WHEELER | |||||||||
| NATIONAL ADJUTANT | 40.0 | 1.0 | Yes (X) | Yes (X) | $366,075 | $0 | $113,563 | ||
| Mark C Seavey | |||||||||
| National Judge | 40.0 | 0 | Yes (X) | Yes (X) | $153,096 | $0 | $66,993 | ||
| Paul Dillard | |||||||||
| National Commander | 40.0 | 0 | Yes (X) | Yes (X) | $120,314 | $0 | $1,606 | ||
| Shawn T Long | |||||||||
| National Treasurer | 35.0 | 6.0 | Yes (X) | Yes (X) | $211,804 | $0 | $72,466 | ||
| Vincent J Troiola | |||||||||
| National Commander | 40.0 | 1.0 | Yes (X) | Yes (X) | $39,694 | $0 | $0 | ||
| Berley Hanna Jr | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Carlton T Durham | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES D AUCOIN | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| D JOSEPH JACKSON | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dan Wiley | |||||||||
| National Executive Committee | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Daniel Mark Antal | |||||||||
| Chaplain | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| David C Hodgeboom | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| David J Johnson | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| David S Shore | |||||||||
| National Sargent at Arms | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dean Overby | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Deborah A Davis | |||||||||
| Historian | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dennis J Soppe | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dennis O Brenden | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Douglas Ray Uhrig | |||||||||
| Vice Commander | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| E Michael Stelacio | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Edward Cheatham Jr | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Edward J Trice | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Francis E Riddell Jr | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Frederick C Craigie | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| George E Scarborough | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Glenn L Wahus | |||||||||
| Vice Commander | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Hardwick O Hall Sr | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Issac Rodriguez | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| JAMES E PISA | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| James M Settle | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jeanette R Evans | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jeffrey K Crouser | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jerry D Lynch | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jim V Ramos | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Joe A Lysaght | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Keith R Davidson | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kenneth B Maynard Jr | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kenneth C Hylton | |||||||||
| Vice Commander | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kenneth W Mueller | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kevin John Owens | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linden B Dixon Jr | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Lloyd H Woods | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| MARY V ERDMAN | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Michael P Davis | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Michael S Napsey | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Michael T Byrnes | |||||||||
| Sargeant Arms | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Michael Wood | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Neil M Tack | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Patricia A Harris | |||||||||
| Vice Commander | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Paul M Kennedy | |||||||||
| Vice Commander | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Peter H Rice | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Phil Youngblood | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Robert C Heinisch | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Robert L Shappell | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Robert L Skinner | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Robert W Hensley | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Ronald L Larose | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Stephen M Masowick | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Steve Sweet | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Steve W Aguirre | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| TERRY D SCHOW | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Thomas J Florez | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Timothy W Smith | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| W Michael Bowen | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Willard W Erickson | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| William C BarbKnecht | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| William O Moore JR | |||||||||
| National Executive Committee | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM W KILE | |||||||||
| NATIONAL EXECUTIVE COMMITTEE | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kevin J Bartlett | |||||||||
| National Judge Advocate | 40.0 | 0 | Yes (X) | $105,913 | $0 | $0 | |||
| Chanin Nuntavong | |||||||||
| Executive Director DC | 40.0 | 0 | $192,724 | $0 | $34,563 | Yes (X) | |||
| Dean Kessel | |||||||||
| Executive Director | 40.0 | 0 | $220,898 | $0 | $73,843 | Yes (X) | |||
| Horacio Baca | |||||||||
| Executive Director | 40.0 | 0 | $243,326 | $0 | $17,962 | Yes (X) | |||
| Rodney Rolland | |||||||||
| Assistant National Adjuciary | 40.0 | 0 | $210,646 | $0 | $33,189 | Yes (X) | |||
| David Sutton | |||||||||
| DIRECTOR IT | 40.0 | 0 | $142,970 | $0 | $42,152 | Yes (X) | |||
| Joseph Sharpe | |||||||||
| DIRECTOR/VETERAN EMPLOYMENT & EDUCATION | 40.0 | 0 | $143,394 | $0 | $4,302 | Yes (X) | |||
| Kimberly Meesters | |||||||||
| MARKETING DIRECTOR | 40.0 | 0 | $164,260 | $0 | $23,537 | Yes (X) | |||
| Michael Hunter | |||||||||
| PRINCIPAL BUSINESS ARCHITECT | 40.0 | 0 | $151,319 | $0 | $8,577 | Yes (X) | |||
| R Jeffrey Stoffer | |||||||||
| DIRECTOR/MARKETING, MEDIA & COMMUNICATIONS | 40.0 | 0 | $156,276 | $0 | $42,862 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,622,709 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $535,615 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 23 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Bergmann & Moore LLC | ||||||
| 7920 Norfolk Avenue | Suite 700 | Bethesda | MD | 20814 | Legal Consulting | $350,000 |
| The McIntosh Law Firm PC | ||||||
| 209 Delburg St Suite 203 | Davidson | NC | 28036 | Legal Services | $120,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $718,777 | RelatedOrganizationsAmt |
| All Other Contributions | $2,429,245 | AllOtherContributionsAmt |
| Total Contributions | $3,148,022 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Membership Dues | 813410 | $31,703,527 | $31,703,527 |
| Member Services Income | 813410 | $466,668 | $466,668 |
| Sons of the American Legion | 813410 | $1,878,815 | $1,878,815 |
| Baseball Income | 711320 | $466,574 | $466,574 |
| Convention Income | 561920 | $305,030 | $305,030 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $471,282 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $471,282 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,291,896 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,553,622 | TotalRevenueColumnAmt |
| Exclusion | $2,553,622 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $66,855,160 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $67,525,745 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$670,585 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$670,585 | TotalRevenueColumnAmt |
| Exclusion | -$670,585 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $56,163 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $88,756 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$32,593 | TotalRevenueColumnAmt |
| Exclusion | -$32,593 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $14,461,909 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $8,045,706 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,416,203 | TotalRevenueColumnAmt |
| Exclusion | $6,416,203 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Advertising | 541800 | $6,643,423 | $6,643,423 | |
| Affinity Program | 813410 | $4,037,500 | $4,037,500 | |
| Label and Printing Income | 323111 | $219,709 | $219,709 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $504,266 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $504,266 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,404,898 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,111,463 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,549,105 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $6,643,423 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,770,913 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,806 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,225,409 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,238,982 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,921,280 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,741 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,587,301 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,158,314 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,630 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,248 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,372 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,448,221 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,370,738 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,959,873 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,097 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $948,267 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,743,200 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,639,045 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,000 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720,065 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,882 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Magazine Production | $9,625,266 |
| Direct Membership Services | $870,609 |
| Direct Program Expense | $7,307,896 |
| Dues & Subscriptions | $100,305 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,608,547 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,503,739 | BOYAmt |
| EOY | $2,157,186 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,061,555 | BOYAmt |
| EOY | $93,541,410 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,857,112 | BOYAmt |
| EOY | $2,907,979 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,186,910 | BOYAmt |
| EOY | $3,878,992 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,091,014 | BOYAmt |
| EOY | $5,422,006 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,583,344 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,249,975 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,545,580 | BOYAmt |
| EOY | $6,333,369 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,794 | BOYAmt |
| EOY | $42,794 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000,000 | BOYAmt |
| EOY | $2,000,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,288,704 | BOYAmt |
| EOY | $116,283,736 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,553,985 | BOYAmt |
| EOY | $15,799,239 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,900,399 | BOYAmt |
| EOY | $48,820,062 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,405,308 | BOYAmt |
| EOY | $27,420,934 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,859,692 | BOYAmt |
| EOY | $92,040,235 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,365,259 | BOYAmt |
| EOY | $15,584,645 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,063,753 | BOYAmt |
| EOY | $8,658,856 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,429,012 | BOYAmt |
| EOY | $24,243,501 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,288,704 | BOYAmt |
| EOY | $116,283,736 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$10,497,084 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$11,223,551 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $7,535,124 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,522,386 | BeginningYearBalanceAmt |
| Contributions | $1,239,118 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,639,408 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $427,581 | OtherExpendituresAmt |
| End Year Balance | $20,694,515 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,509,590 | BeginningYearBalanceAmt |
| Contributions | $4,144,096 | ContributionsAmt |
| Investment Earnings Or Losses | $124,250 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $255,550 | OtherExpendituresAmt |
| End Year Balance | $22,522,386 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,985,875 | BeginningYearBalanceAmt |
| Contributions | $709,567 | ContributionsAmt |
| Investment Earnings Or Losses | $1,171,398 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $357,250 | OtherExpendituresAmt |
| End Year Balance | $18,509,590 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,258,981 | BeginningYearBalanceAmt |
| Contributions | $1,147,682 | ContributionsAmt |
| Investment Earnings Or Losses | $1,104,879 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $525,667 | OtherExpendituresAmt |
| End Year Balance | $16,985,875 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,091,351 | BeginningYearBalanceAmt |
| Contributions | $653,274 | ContributionsAmt |
| Investment Earnings Or Losses | $23,542 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $509,186 | OtherExpendituresAmt |
| End Year Balance | $15,258,981 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.9423 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0577 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $469,264 | OtherCostOrOtherBasisAmt |
| Book Value | $469,264 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,024,897 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,402,758 | DepreciationAmt |
| Book Value | $1,622,139 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $561,244 | OtherCostOrOtherBasisAmt |
| Depreciation | $233,977 | DepreciationAmt |
| Book Value | $327,267 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,911,843 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,613,240 | DepreciationAmt |
| Book Value | $2,298,603 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,616,096 | OtherCostOrOtherBasisAmt |
| Book Value | $1,616,096 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,333,369 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Life Membership dues, Due to State and Local Post | $26,575,652 |
| Other Liabilities | $763,634 |
| Deposits on Emblem Merchandise Sale | $81,648 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $27,420,934 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 1a Collections of art - financial statement footnote | The Legion owns many collectible military related items and historical documents which were not recorded as they were acquired. It is often impracticable to determine a value for collections and accordingly, the Legion has concluded that they need not be capitalized. Some of these items have been appraised for insurance purposes. |
| Schedule D, Part III, Line 4 Collections of art - description of collections | The collection of 10,000 books and magazines can be a starting point for research in military history, the role of the veteran in American society, and, of course, the development of the American Legion itself. The library contains a small but important collection of post and department histories. The museum area has relics and items from World War I. The Fine Arts Room is an area that allows one to reflect on symbols of our history. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | Worldwide electronics leader Samsung endowed a scholarship fund of $5 million to be administered by the American Legion in 1996. Meant to show appreciation for U.S. veterans who came to Korea's aid during its struggle against communist forces in the Korean War, the Samsung American Legion Scholarship Program established a series of scholarships derived from interest and other income from the principal amount. Scholarships are restricted to high school juniors who complete either a boys state or girls state program and are a direct descendant - i.e. child, grandchild, great grandchild, etc. - or a legally adopted child of a wartime veteran who served on active duty during at least one of the periods of war officially designated as eligibility dates for American Legion membership. Samsung Scholarships are for undergraduate study only and may be used for tuition, books, fees, and room and board. Winners are selected according to academic record, involvement in school and community activities, community service and financial need. Applicants who are direct descendants of Korean War veterans will receive special consideration. American Legion Endowment Fund Corporation, a related organization, holds assets in a permanently restricted fund for the sole purpose of supporting the programs of American Legion National Headquarters. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Legion is exempt from federal income taxes under section 501(c)(19) of the U.S. Internal Revenue Code. ALC, ALEF and NEF are exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. None of the entities are considered to be a private foundation. The Legion is subject to income tax on unrelated business income. In 2022 and 2021, the Legion incurred no tax expense. Current accounting standards require the Legion to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2022 and 2021, management has determined that the Legion does not have any tax positions that result in any uncertainties regarding the possible impact on the Legion's financial statements. The Legion does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Legion recognizes interest and/or penalties related to income tax matters in income tax expense. The Legion did not have any amounts accrued for interest and penalties at December 31, 2022 and 2021. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Automotive Recovery Services | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Two Westbrook Corporate Center Sui | AddressLine1Txt |
| City | Westchester | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60154 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Manages vehicle donation program | ActivityTxt |
| Fundraiser Control Of Funds | Yes (true) | FundraiserControlOfFundsInd |
| Gross Receipts | $891,372 | GrossReceiptsAmt |
| Retained By Contractor | $221,550 | RetainedByContractorAmt |
| Net To Organization | $669,822 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $891,372 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $221,550 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $669,822 | TotalNetToOrganizationAmt |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | DC | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Legacy Run | Event1Nm |
| Gross Receipts Event1 | $56,163 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $56,163 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $88,756 | OtherDirectExpensesEvent1Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $56,163 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $56,163 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $88,756 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $88,756 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$32,593 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Grants to Families for Temporary Assistance | 9 | $11,472 |
| Scholarships for Decedents of Veterans | 160 | $942,937 |
| Scholarships for participants in boys nation | 5 | $7,000 |
| Scholarships awarded to contest winners | 54 | $209,500 |
| Scholarship-youth baseball league participants | 33 | $37,000 |
| Scholarships to participants in boy scouts | 4 | $17,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | For all scholarships and temporary financial assistance awarded by American Legion National Headquarters, checks are made payable to the grant recipient and a third party. The third party would be the educational institution (for scholarships), landlord (for temporary financial assistance checks), mortgage company (for temporary financial assistance checks), etc. This procedure ensures that the check is cashed by the third party and funds are used for their intended purpose. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shawn T Long | ||||||||||||||
| National Treasurer | $201,804 | $0 | $10,000 | $0 | $0 | $0 | $37,880 | $0 | $34,586 | $0 | $284,270 | $0 | $0 | $0 |
| Mark C Seavey | ||||||||||||||
| National Judge | $143,096 | $0 | $10,000 | $0 | $0 | $0 | $21,164 | $0 | $45,829 | $0 | $220,089 | $0 | $0 | $0 |
| DANIEL S WHEELER | ||||||||||||||
| NATIONAL ADJUTANT | $292,536 | $0 | $30,000 | $0 | $43,539 | $0 | $77,408 | $0 | $36,155 | $0 | $479,638 | $0 | $43,530 | $0 |
| Horacio Baca | ||||||||||||||
| Executive Director | $171,526 | $0 | $0 | $0 | $71,800 | $0 | $3,230 | $0 | $14,732 | $0 | $261,288 | $0 | $71,319 | $0 |
| Dean Kessel | ||||||||||||||
| Executive Director | $210,898 | $0 | $10,000 | $0 | $0 | $0 | $37,688 | $0 | $36,155 | $0 | $294,741 | $0 | $0 | $0 |
| Chanin Nuntavong | ||||||||||||||
| Executive Director DC | $185,224 | $0 | $7,500 | $0 | $0 | $0 | $34,179 | $0 | $384 | $0 | $227,287 | $0 | $0 | $0 |
| Rodney Rolland | ||||||||||||||
| Assistant National Adjuciary | $200,646 | $0 | $10,000 | $0 | $0 | $0 | $32,661 | $0 | $528 | $0 | $243,835 | $0 | $0 | $0 |
| Michael Hunter | ||||||||||||||
| PRINCIPAL BUSINESS ARCHITECT | $151,319 | $0 | $0 | $0 | $0 | $0 | $6,859 | $0 | $1,718 | $0 | $159,896 | $0 | $0 | $0 |
| Kimberly Meesters | ||||||||||||||
| MARKETING DIRECTOR | $164,260 | $0 | $0 | $0 | $0 | $0 | $3,269 | $0 | $20,268 | $0 | $187,797 | $0 | $0 | $0 |
| R Jeffrey Stoffer | ||||||||||||||
| DIRECTOR/MARKETING, MEDIA & COMMUNICATIONS | $151,276 | $0 | $5,000 | $0 | $0 | $0 | $27,449 | $0 | $15,413 | $0 | $199,138 | $0 | $0 | $0 |
| David Sutton | ||||||||||||||
| DIRECTOR IT | $142,970 | $0 | $0 | $0 | $0 | $0 | $5,192 | $0 | $36,960 | $0 | $185,122 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a First-class or charter travel | First-class travel is provided to the National Commanders and National Adjutant when flight exceeds two hours. The travel is not included as taxable compensation. |
| Schedule J, Part I, Line 1a Travel for companions | The spouses of the National Commanders accompanied the commanders to six business trips for business purposes. The travel expenses for those six trips are paid by the organization and are not treated as taxable compensation. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | TO PROVIDE AN APPROPRIATE ATMOSPHERE TO ENTERTAIN DISTINGUISHED GUESTS, 9 OFFICERS HAVE CERTAIN CLUB ACCESS UNDER A SINGLE MEMBERSHIP. THE CLUB IS USED FOR BUSINESS PURPOSES ONLY AND THE INDIVIDUAL OFFICERS HAVE NO PERSONAL MEMBERSHIP PRIVILEGES, THEREFORE NOT CONSIDERED COMPENSATION. |
| Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan | The Following interested persons participated in or received payment from supplemental nonqualified retirement plans as described in IRC Section 457(f). PAYOUTS were RECEIVED FROM the plan for the following individuals: HORACIO BACA - $71,800 DANIEL WHEELER - $43,539 KEVIN BARTLETT - $81,547 Contributions were made to the plan for the following individuals: DANIEL S. WHEELER - $66,979 R.J. STOFFER - $22,683 SHAWN LONG - $30,647 DEAN KESSEL - $32,404 RODNEY ROLLAND - $28,129 CHANIN NUNTAVONG - $27,683 MARK SEAVEY - $15,914 MICHAEL HUNTER - $4,149 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | Bylaws, Article VII, National Executive Committee Section 1. Between National Conventions, the administrative power shall be vested in the National Executive Committee, which shall be composed of the National Commander, the National Vice Commanders, and one National Executive Committeeman and one alternate from each Department to be elected as such department shall determine, the alternate to act only in the absence of the National Executive Committeeman. |
| Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body | The organization does not have any committees with authority to act on its behalf. |
| Form 990, Part VI, Line 10b Monitoring compliance of local unit's activities | The organization does have local chapters. However, the organization does not have written policies and procedures governing the activities of such chapters. The departments and posts are independent corporations. American Legion National Headquarters provides support of programs but those programs are not mandated. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The American Legion National Headquarters Board of Directors has delegated its authority for oversight and review of the Form 990 to a body of a more appropriate size and expertise. This body is called the Financial Governance Committee. Any action taken by the Financial Governance Committee is reported to the full board and the board is afforded the opportunity to comment on those actions. The Form 990 was reviewed by the Financial Governance Committee before it was filed. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization has a written conflict of interest policy. Every employee who is above deputy director is required to complete the conflict of interest disclosure. The Human Resources department ensures all required employees have completed the disclosure on an annual basis. The National Judge Advocate ensures all board members comply with the disclosure policy. The officers and directors are required to disclose annually interests that could give rise to conflicts. Together the human resources department and the National Judge Advocate monitor and enforce compliance with the policy. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The compensation of the organization's National Adjutant (the top management official) is reviewed annually by the Compensation Committee, gathered for the sole purpose of researching and overseeing the compensation of the organization's top officials. The committee is a group of independent persons who use compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2022. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | In addition, the Compensation Committee annually reviews the salaries/honorariums of all other officers and key employees of the organization. This review includes the following positions: National Commander, National Judge Advocate, National Treasurer, and the 3 Executive Directors. The committee uses compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2022. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization's financial statements are filed with Congress annually and are available to the general public. The governing documents and conflict of interest policy are available upon request. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | - Total Revenue: 471282, Related or Exempt Function Revenue: 471282, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other Revenue - Total Revenue: 504266, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 504266; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in Paid-up-for-life membership - 238183; Amortization of Pension Loss - -1844266; Pension related changes other than net periodic pension cost - 8859465; Prior Year pledges written off - 281742; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| American Legion Child Welfare Foundation | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 357041737 | Grantmaking | IN | 501(c)(3) | 7 | NA | Yes (true) |
| American Legion Endowment Fund Corporation | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 356039680 | Manage Fund | IN | 501(c)(3) | Type II | American Legion National Headquarters | false |
| The American Legion National Emergency Fund | ||||||||||
| PO Box 1055 | Indianapolis | IN | 46206 | 356679628 | Assist Members | IN | 501(c)(3) | 7 | American Legion National Headquarters | Yes (true) |
| The American Legion September 11 Memorial | ||||||||||
| PO Box 1055 | Indianapolis | IN | 46206 | 421553035 | Scholarships | IN | 501(c)(3) | 7 | American Legion National Headquarters | Yes (true) |
| Citizens Flag Alliance Inc | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 351924749 | Preserve Flag | IN | 501(c)(4) | NA | false | |
| The American Legion Charities | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 386902131 | Grantmaking | IN | 501(c)(3) | 7 | American Legion National Headquarters | Yes (true) |
| American Legion Charities Inc | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 901017997 | Grantmaking | IN | 501(c)(3) | 7 | American Legion National Headquarters | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| American Legion Child Welfare Foundation | ||
| C | $462,500 | FMV |
| American Legion Charities Inc | ||
| C | $57,005 | FMV |
| American Legion Endowment Fund Corporation | ||
| C | $235,807 | FMV |
| The American Legion September 11 Memorial | ||
| C | $562,622 | FMV |