2015-05-28T14:00:11-05:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 350144250 American Legion National Headquarters AMER 3176301229 PO Box 1055 Indianapolis IN 46206 George A Buskirk Jr National Treasurer 2015-05-14 true John V Woodhull P01305268 3175698989 2014 2016-02-25 16:41:14Z Daniel S Wheeler PO Box 1055 Indianapolis IN 46206 136779576 false X www.legion.org X 1919 IN To uphold and defend the Constitution of the United States of America and to promote peace and goodwill among the peoples of the United States and all of the nations of the earth. 60 59 311 61 10528865 -674171 5067374 8799899 39415599 36985609 2847271 2551728 21364829 21411653 68695073 69748889 2194676 1406542 0 19063934 19352111 2474067 0 0 44559498 45331758 68292175 66090411 402898 3658478 101960979 124206040 75996540 90262623 25964439 33943417 To uphold and defend the Constitution of the United States of America; to maintain law and order; to foster and perpetuate a one hundred percent Americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and good will on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness. false false 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. 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. 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. 0 false true false false false true false true true false false false true true false true false false false false false true true false false true true true false false false false false true false false false false false true true true false true 64 0 true 311 true true true false false false false false false false false false X 60 59 false false false false false false false true true false true false false true true true true true true true false AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MS MO NH NC ND OH OK OR PA RI SC TN UT VA WA WV WI X George A Buskirk Jr 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Daniel M Dellinger National Commander (Partial Year) 40.00 0.00 X X 64780 0 15520 Douglas W Wooddell National Vice Commander (Partial Year) 1.00 0.00 X X 0 0 0 Robert E Newman National Vice Commander (Partial Year) 1.00 0.00 X X 0 0 0 William A Rakestraw Jr National Vice Commander (Partial Year) 1.00 0.00 X X 0 0 0 Wayne D Satrom National Vice Commander (Partial Year) 1.00 0.00 X X 0 0 0 Paul E Dillard National Vice Commander (Partial Year) 1.00 0.00 X X 0 0 0 John H Miller National Executive Committee 1.00 0.00 X 0 0 0 Pual O Sanford National Vice Commander 1.00 0.00 X 0 0 0 Richard W Neville National Vice Commander 1.00 0.00 X 0 0 0 William R Bryant National Vice Commander 1.00 0.00 X 0 0 0 Gerald L Jacobs National Vice Commander 1.00 0.00 X 0 0 0 Michael D Helm National Commander 1.00 0.00 X 42500 0 0 Alvin R Brown National Executive Committee 1.00 0.00 X 0 0 0 Robert C Miller National Executive Committee 1.00 0.00 X 0 0 0 Robert J Kimball National Executive Committee 1.00 0.00 X 0 0 0 Alan Lennox National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Artura Rivera National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Bruce C Feuerbach National Executive Committee 1.00 0.00 X 0 0 0 Charles D Aucoin National Executive Committee 1.00 0.00 X 0 0 0 Charles E Schmidt National Executive Committee 1.00 0.00 X 0 0 0 Charles F Wessinger National Executive Committee 1.00 0.00 X 0 0 0 Charles R Dornan National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Charles W Goodin National Executive Committee 1.00 0.00 X 0 0 0 Curtis O Twete National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Dale R Salmen National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Daniel E McCole National Executive Committee 1.00 0.00 X 0 0 0 David A Golde National Executive Committee 1.00 0.00 X 0 0 0 David E Winpigler National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 David L Gough National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 David O Warnken National Executive Committee 1.00 0.00 X 0 0 0 Dennis R Boland National Executive Committee 1.00 0.00 X 0 0 0 Earlon L Beale National Executive Committee 1.00 0.00 X 0 0 0 Felix M Trujillo National Executive Committee 1.00 0.00 X 0 0 0 Francis W McCurdy National Executive Committee 1.00 0.00 X 0 0 0 Herbert J Scholten National Executive Committee 1.00 0.00 X 0 0 0 Ildefonso Colon Jr National Executive Committee 1.00 0.00 X 0 0 0 James E Pisa National Executive Committee 1.00 0.00 X 0 0 0 James E Prendergast National Executive Committee 1.00 0.00 X 0 0 0 James V Bynum National Executive Committee 1.00 0.00 X 0 0 0 Jerry L Hedrick National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Jerry Landkamer National Executive Committee 1.00 0.00 X 0 0 0 Douglas C Haggan National Vice Commander 1.00 0.00 X 0 0 0 John H Skinner National Executive Committee 1.00 0.00 X 0 0 0 John Wesley Benge National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 D Joseph Jackson National Executive Committee 1.00 0.00 X 0 0 0 Larry J Marcourillier National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Larry W Moore National Executive Committee 1.00 0.00 X 0 0 0 Marvin R Siegfried National Executive Committee 1.00 0.00 X 0 0 0 Mervin G Gunderson National Executive Committee 1.00 0.00 X 0 0 0 Michael D Wood National Executive Committee 1.00 0.00 X 0 0 0 Mickey C Taylor National Executive Committee 1.00 0.00 X 0 0 0 Paul A L'Heureux National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Paul A Evenson National Executive Committee 1.00 0.00 X 0 0 0 S Paul Griffin National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Paul I Steward National Executive Committee 1.00 0.00 X 0 0 0 Randall Coffman National Executive Committee 1.00 0.00 X 0 0 0 Raymond A DeZurik National Executive Committee 1.00 0.00 X 0 0 0 Richard A Coccimiglio National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 Robert E Gosa National Executive Committee 1.00 0.00 X 0 0 0 Royal E Sheeley National Executive Committee 1.00 0.00 X 0 0 0 Stanley H Clark National Executive Committee 1.00 0.00 X 0 0 0 Steven M Jimmo National Executive Committee 1.00 0.00 X 0 0 0 Terry D Schow National Executive Committee 1.00 0.00 X 0 0 0 Thomas E Mattice National Executive Committee 1.00 0.00 X 0 0 0 Thomas E Saunders National Executive Committee 1.00 0.00 X 0 0 0 William K Balser National Executive Committee (Partial Year) 1.00 0.00 X 0 0 0 William R Wright National Executive Committee 1.00 0.00 X 0 0 0 William R Bob Wallace National Executive Committee 1.00 0.00 X 0 0 0 William W Kile National Executive Committee 1.00 0.00 X 0 0 0 Willis Frazier National Executive Committee 1.00 0.00 X 0 0 0 Richard W Perry National Executive Committee 1.00 0.00 X 0 0 0 Hugh E Crooks National Executive Committee 1.00 0.00 X 0 0 0 Kenneth G Whitman National Executive Committee 1.00 0.00 X 0 0 0 Warren N Cuffee National Executive Committee 1.00 0.00 X 0 0 0 John W Hargreaves National Executive Committee 1.00 0.00 X 0 0 0 Elbert D White National Executive Committee 1.00 0.00 X 0 0 0 Ronald L Michalski National Executive Committee 1.00 0.00 X 0 0 0 Bill G Richard National Executive Committee 1.00 0.00 X 0 0 0 Robert L Krause National Executive Committee 1.00 0.00 X 0 0 0 Steve Krueger National Executive Committee 1.00 0.00 X 0 0 0 George A Buskirk National Treasurer 20.00 0.00 X 80955 0 34818 Philip B Onderdonk National Judge Advocate 40.00 0.00 X 157267 0 49376 Daniel S Wheeler National Adjutant 40.00 0.00 X 229561 0 61252 Peter S Gaytan Executive Director 40.00 0.00 X 155042 0 48285 Jeffrey O Brown Executive Director 40.00 0.00 X 153917 0 28494 Richard D Holmes Executive Director 40.00 0.00 X 136877 0 24622 Verna Lynn Jones Executive Director 40.00 0.00 X 132273 0 8758 R J Stoffer MMC 40.00 0.00 X 118459 0 31502 1271631 0 302627 16 false true false RR Donnelley & Sons Co PO Box 93514 Chicago IL 606733514 Printing Services 5490600 Edge Direct 6201 E 43rd Street Tulsa OK 74135 Direct Mail 3804491 Resource One PO Box 839 Tulsa OK 741010839 Direct Marketing 3262154 Bulkley Dunton Publishing Group 250 W 34th Street New York NY 152644520 Publishing 3232406 Stephens Direct 417 E Stroop Road Kettering OH 45429 Mailing 1552620 7 X 173259 8626640 8799899 Membership Dues 813410 34335036 34335036 Member Services Income 813410 726969 726969 Sons of the American Legion 813410 731643 731643 Baseball Income 711320 484208 484208 Convention Income 561920 368724 368724 339029 339029 0 0 36985609 2561059 2561059 0 0 60267085 60276416 -9331 0 -9331 -9331 81400 70526 10874 10874 12243214 6683745 5559469 5559469 Advertising 541800 10490471 10490471 Label and Printing Income 900004 1826994 1788600 38394 Affinity Program 813410 3144483 3144483 379362 379362 0 0 15841310 69748889 47130554 10528865 3289571 1406542 736029 15192877 2201308 1221897 30625 124334 259696 0 0 0 0 3063870 21179764 2077524 3368856 1637849 Magazine Production 11920926 Direct Program Expenses 1668314 0 0 0 0 66090411 0 0 0 1166169 1853594 82911164 97966249 1466431 6182047 2528224 2704357 5976014 7198072 18059675 12396832 5892107 5662843 0 20870 16590 2000000 2622288 101960979 124206040 7048615 16300747 1030942 1041586 46963086 47808174 1394749 1211949 19559148 23900167 75996540 90262623 X 16935368 15443298 4029071 13500119 5000000 5000000 25964439 33943417 101960979 124206040 X 3658478 3855302 7979921 -7514723 X false true X true true true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X false 14279098 319639 906029 350315 0 15154451 15176074 156188 -526090 480287 46787 14279098 14765211 56529 852319 454141 43844 15176074 14230406 84538 964188 485510 28411 14765211 13800679 83900 965390 575864 43699 14230406 0.86 0.14 false true true 469264 469264 9655603 5822049 3833554 7934808 6574783 1360025 5662843 Life Membership dues, Due to State and Local Post 22487809 Other Liabilities 1183321 Deposits on Emblem Merchandise Sale 229037 23900167 X 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 2014 and 2013, 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, 2014 and 2013, 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, 2014 and 2013. X true Edge Direct LLC PO Box 840 Tulsa OK 74135 Consults on Direct Mail Program false 4829505 3804491 1025014 Resource One PO Box 839 Tulsa OK 74110 Consulting true 2955631 3262154 -306523 First Degree LLC 4300 Tullamore Estates Road Gainesville VA 20155 Consulting false 315460 0 315460 8100596 7066645 1033951 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IA IN KS KY LA ME MD MA MI MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Legacy Run 81400 81400 26 70500 0 0 81400 81400 26 70500 70526 10874 Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses EDGE DIRECT, LLC-RESOURCE ONE, AN ORGANIZATION RELATED TO EDGE DIRECT, HAS CUSTODY AND CONTROL OF THE CONTRIBUTIONS.; true Grants to Families for Temporary Assistance 645 643540 Scholarships for Decedents of Veterans 118 352610 Annual Membership Awards 24307 175924 Scholarships Awarded to Contest Winners 54 138000 Scholarship-Youth Baseball League Participants 38 37970 Scholarships to Participants in Boy Scouts 4 16748 Scholarship for Participants in Boys Nation 1 2000 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds 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. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X X X X true true X X X false false false Philip B Onderdonk National Judge Advocate 152267 0 5000 0 0 0 29096 0 20280 0 206643 0 0 0 Daniel S Wheeler National Adjutant 209561 0 20000 0 0 0 40972 0 20280 0 290813 0 0 0 Peter S Gaytan Executive Director 150042 0 5000 0 0 0 26601 0 21684 0 203327 0 0 0 Jeffrey O Brown Executive Director 148917 0 5000 0 0 0 28494 0 0 0 182411 0 0 0 Richard D Holmes Executive Director 131877 0 5000 0 0 0 24622 0 0 0 161499 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel First-class travel is provided to the National Commanders (Daniel M. Dellinger and Michael D. Helm) 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 (Daniel M. Dellinger and Michael D. Helm) 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 Discretionary spending account All officers receive the benefit of using expense accounts. Based on the volume of travel required of officers and executive directors, it is necessary to provide expense accounts. Each officer provides the organization with a monthly report of the expenses and money is transferred into the account as expenses are incurred. The organization requires substantiation for all expenses and none of the expenses are 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, club fees are paid for officers. Personal charges incurred at clubs are paid by the officers. This benefit is provided as nontaxable compensation to all officers, directors, and trustees. George A Buskirk Jr George A. Buskirk, Jr. is the National Treasurer and is a Trustee of Hoosier Trust Company 257252 Hoosier Trust Company manages the investments of the organization. false 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 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 2014. 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 2014. 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 Other Program Service Revenue - Total Revenue: 339029, Related or Exempt Function Revenue: 339029, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other income - Total Revenue: 379362, Related or Exempt Function Revenue: 379362, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net Change in PUFL - 2402816; Amortization of Pension Loss - -1245309; Pension-Related Changes Other than Net Periodic Pension Cost - -8672230; American Legion Child Welfare Foundation 700 N Pennsylvania Street Indianapolis IN 46204 357041737 Grantmaking IN 501(c)(3 7 NA true American Legion Endowment Fund Corporation 700 N Pennsylvania Street Indianapolis IN 46204 356039680 Manage Fund IN 501(c)(3 11 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 true The American Legion September 11 Memorial PO Box 1055 Indianapolis IN 46206 421553035 Scholarships IN 501(c)(3 7 American Legion National Headquarters 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 true American Legion Charities Inc 700 N Pennsylvania Street Indianapolis IN 46204 901017997 Grantmaking IN 501(c)(3 7 American Legion National Headquarters false false true true true false false false false false true false true true true true false false false false American Legion Endowment Fund Corporation C 173259 FMV American Legion Endowment Fund Corporation D 2000000 FMV