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AMERCIAN LEGION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERCIAN LEGION (EIN 59-6476902)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-01-07
IRS object ID
202630129349300008
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2026-01-07T19:49:22-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN822906071PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Medlin Consulting LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110823 Seminole BlvdAddressLine1Txt
CityLargoCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33778ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN596476902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 104BusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DEBBY WIGGINTONInCareOfNm
Business Name ControlAMERBusinessNameControlTxt
Phone7275445137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 22AddressLine1Txt
CityPINELLAS PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33780ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBBY WIGGINTONPersonNm
Person TitleFINANCE OFFICERPersonTitleTxt
Phone7275445137PhoneNum
Signature2025-10-20SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID MEDLINPreparerPersonNm
PTINP02035902PTIN
Phone7273978003PhoneNum
Preparation2026-01-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Application PendingYes (X)ApplicationPendingInd
Gross Receipts$655,347GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1938FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE AMERICAN LEGION WAS CHARTERED BY CONGRESS IN 1919 AS A PATRIOTIC, WAR-TIME VETERANS ORGANIZATION, DEVOTED TO MUTUAL HELPFULNESS. IT IS A NOT-FOR-PROFIT COMMUNITY SERVICE ORGANIZATION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$1,288NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$20,786PYContributionsGrantsAmt
CY Contributions Grants$34,614CYContributionsGrantsAmt
PY Program Service Revenue$52,482PYProgramServiceRevenueAmt
CY Program Service Revenue$48,193CYProgramServiceRevenueAmt
PY Investment Income$1,397PYInvestmentIncomeAmt
CY Investment Income$1,288CYInvestmentIncomeAmt
PY Other Revenue$261,585PYOtherRevenueAmt
CY Other Revenue$288,686CYOtherRevenueAmt
PY Total Revenue$336,250PYTotalRevenueAmt
CY Total Revenue$372,781CYTotalRevenueAmt
CY Grants And Similar Paid$3,760CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$6,873PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$151,027PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$169,303CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$194,088PYOtherExpensesAmt
CY Other Expenses$171,273CYOtherExpensesAmt
PY Total Expenses$351,988PYTotalExpensesAmt
CY Total Expenses$344,336CYTotalExpensesAmt
PY Revenues Less Expenses-$15,738PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$28,445CYRevenuesLessExpensesAmt
Total Assets BOY$531,957TotalAssetsBOYAmt
Total Assets EOY$593,325TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$531,957NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$593,325NetAssetsOrFundBalancesEOYAmt
MissionTHE AMERICAN LEGION WAS CHARTERED BY CONGRESS IN 1919 AS A PATRIOTIC, WAR-TIME VETERANS ORGANIZATION, DEVOTED TO MUTUAL HELPFULNESS. IT IS A NOT-FOR-PROFIT COMMUNITY SERVICE ORGANIZATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,240ExpenseAmt
Revenue$338,167RevenueAmt
DescFUNCTIONS & EVENTS TO PROMOTE CAMARADEIRE AMOUNG MEMBERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$500ExpenseAmt
DescDONATIONS TO COMMUNITY CHARITIESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,740TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEBBY WIGGINTONPersonNm
Phone7275445137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 22AddressLine1Txt
CityPINELLAS PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33780ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ROBERT ORDNER
COMMANDER0.000.00Yes (X)$0$0$0
DEBBY WIGGINTON
FINANCE OFFICER20.000.00Yes (X)$0$0$0
ROB MATHISON
1ST VICE COMMANDER0.000.00Yes (X)$0$0$0
BOB MCGANN
2ND VICE COMMANDER0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$11,532MembershipDuesAmt
All Other Contributions$23,082AllOtherContributionsAmt
Total Contributions$34,614TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescACTIVITIES & EVENTSDesc
Business900001BusinessCd
Total Revenue Column$48,193TotalRevenueColumnAmt
Related Or Exempt Func Income$48,193RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$48,193TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,288TotalRevenueColumnAmt
Related Or Exempt Func Income$1,288RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$91,427GamingGrossIncomeAmt
Gaming Direct Expenses$4,565GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$86,862TotalRevenueColumnAmt
Related Or Exempt Func Income$86,862RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$479,071GrossSalesOfInventoryAmt
Cost Of Goods Sold$278,001CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$201,070TotalRevenueColumnAmt
Related Or Exempt Func Income$201,070RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMERCHANDISEDesc
Business900001BusinessCd
Total Revenue Column$754TotalRevenueColumnAmt
Related Or Exempt Func Income$754RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$754OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$372,781TotalRevenueColumnAmt
Related Or Exempt Func Income$338,167RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,760TotalAmt
Program Services$3,760ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$135,606TotalAmt
Management And General$135,606ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$33,697TotalAmt
Management And General$33,697ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$800TotalAmt
Management And General$800ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,102TotalAmt
Management And General$9,102ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,763TotalAmt
Management And General$5,763ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$84,949TotalAmt
Management And General$84,949ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,325TotalAmt
Management And General$6,325ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$7,332TotalAmt
Management And General$7,332ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,908TotalAmt
Management And General$20,908ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
SUPPLIES$34,114$34,114
ACTIVITIES & EVENTS$1,980$1,980

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$344,336TotalAmt
Program Services$5,740ProgramServicesAmt
Management And General$338,596ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$46,898BOYAmt
EOY$90,480EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$30,632BOYAmt
EOY$30,947EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$68BOYAmt
EOY$68EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,350BOYAmt
EOY$8,350EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$463,480LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$446,009BOYAmt
EOY$463,480EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$531,957BOYAmt
EOY$593,325EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$531,957BOYAmt
EOY$593,325EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$531,957BOYAmt
EOY$593,325EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$531,957BOYAmt
EOY$593,325EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$28,445ReconcilationRevenueExpnssAmt
Prior Period Adjustments$32,923PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$184,507InvestmentCostOrOtherBasisAmt
Book Value$184,507BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$190,529InvestmentCostOrOtherBasisAmt
Book Value$190,529BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$88,444InvestmentCostOrOtherBasisAmt
Book Value$88,444BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$463,480TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Pull Tabs$77,732GrossRevenuePullTabsAmt
Rent Facility Costs Pull Tabs$4,565RentFacilityCostsPullTabsAmt
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Gross Revenue Other Gaming$13,695GrossRevenueOtherGamingAmt
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$91,427GrossRevenueTotalGamingAmt
Rent Fclty Costs Total Gaming$4,565RentFcltyCostsTotalGamingAmt
Direct Expense Summary Gaming$4,565DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$86,862NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedFLStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Individual With BooksDEBBY WIGGINTONIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 22AddressLine1Txt
CityPINELLAS PARKCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33780ZIPCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6ORGANIZATION MEMBERSHIP VOTES ON ANNUAL BOARD AND OFFICERS
Member election for additional members Part VI line 7aMEMBERSHIP VOTES OFFICERS AND BOARD INTO OFFICE.
Form 990 governing body review Part VI line 11BOARD REVIEWS FORM 990 PRIOR TO FILING.
Governing documents etc available to public Part VI line 19BOOKS AND RECORDS ARE MADE AVAILABLE TO MEMBERSHIP