2012-05-15T12:00:34-05:00 2011-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2011-01-01 350144250 AMERICAN LEGION NATIONAL HEADQUARTERS AMER 3176301229 PO Box 1055 Indianapolis IN 46206 GEORGE A BUSKIRK 2012-05-15 true P01305268 3175698989 2011 2016-02-24 21:20:13Z DANIEL S WHEELER PO Box 1055 Indianapolis IN 46206 160197457 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. 61 60 325 61 9579221 -538235 2805403 3610165 37842922 39708277 3105152 2885340 16134410 19929837 59887887 66133619 1545301 1486432 0 0 17316311 18074428 756238 2267226 0 40074180 42556100 59692030 64384186 195857 1749433 120056405 119811334 78571389 83151975 41485016 36659359 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. false true false false false false true false true true false false false true true false true false false true true false true true false false false true true false false false false false true false false false false false true true true false true 67 0 true 325 true true true false false false false true true false false false false X 61 60 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 IN KS KY ME MD MA MI MN MS MO NH NJ NM NY 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 X DANIEL S WHEELER 40.00 X 201889 0 30288 PHILIP B ONDERDONK 40.00 X 142411 0 8772 GEORGE A BUSKIRK 20.00 X 71487 0 5804 FANG A WONG 40.00 X X 33688 0 100 JIMMIE L FOSTER 40.00 X X 65245 0 3481 PETER S GAYTAN 40.00 X 146180 0 5555 JEFFREY O BROWN 40.00 X 145088 0 4903 WILLIAM M JUSTIS 40.00 X 135348 0 28523 PATSY J WALTZ 40.00 X 107164 0 31177 JOHN W QUERFELD 40.00 X 105126 0 4387 ALBERTO RODRIQUEZ 1.00 X 0 0 0 ANDREW W JOHNSON 1.00 X 0 0 0 ARTURO RIVERA 1.00 X 0 0 0 BARBARA BUSHAW 1.00 X 0 0 0 BILLY W BELL 1.00 X 0 0 0 CHARLES D AUCOIN 1.00 X 0 0 0 CHARLES E SCHMIDT 1.00 X 0 0 0 CHARLES F WESSINGER 1.00 X 0 0 0 CHARLES F WESSINGER 1.00 X 0 0 0 CHARLES H CATHEY JR 1.00 X 0 0 0 CHARLES I HERSCHLAG 1.00 X 0 0 0 CLEAVE B WIESS 1.00 X 0 0 0 CURTIS O TWETE 1.00 X 0 0 0 DARWIN KRIEGER 1.00 X 0 0 0 DAVID L GOUGH 1.00 X 0 0 0 DAVID O WARNKEN 1.00 X 0 0 0 DEODORO M AGUILAR 1.00 X 0 0 0 DOUGLAS BOLDT 1.00 X 0 0 0 EARLON L BEALE 1.00 X 0 0 0 EDWARD C LANDIS 1.00 X 0 0 0 ELMER W PALMER 1.00 X 0 0 0 EUGENE THOMPSON 1.00 X 0 0 0 FLOYD W TURNER 1.00 X 0 0 0 GEORGE C LUSSIER 1.00 X 0 0 0 GERALD L JACOBS 1.00 X 0 0 0 HENRY S LONG 1.00 X 0 0 0 JAMES E PISA 1.00 X 0 0 0 JAMES PRENDERGAST 1.00 X 0 0 0 JAMES V BYNUM 1.00 X 0 0 0 JERRY A KING 1.00 X 0 0 0 JERRY L HEDRICK 1.00 X 0 0 0 JOHN E NEYLON 1.00 X 0 0 0 JOHN E PALMER JR 1.00 X 0 0 0 JOHN J ROSS 1.00 X 0 0 0 LEROY E THORNTON 1.00 X 0 0 0 LIAM KANE 1.00 X 0 0 0 LUIS V GONZALEZ 1.00 X 0 0 0 LYMAN R BRENNER 1.00 X 0 0 0 MICHAEL E CASSIDY 1.00 X 0 0 0 MICHAEL L MONTANEY 1.00 X 0 0 0 MILTON K LASHUS 1.00 X 0 0 0 NORMAND G VADNAIS 1.00 X 0 0 0 PAUL A EVENSON 1.00 X 0 0 0 PROSPERO J SANCHEZ 1.00 X 0 0 0 RALPH P BOZELLA 1.00 X 0 0 0 RANDALL COFFMAN 1.00 X 0 0 0 RAYMOND DEZURIK 1.00 X 0 0 0 RICHARD A COCCIMIGLIO 1.00 X 0 0 0 RICHARD A HEIGERT 1.00 X 0 0 0 RICHARD H FARMER 1.00 X 0 0 0 RICHARD R KEISER 1.00 X 0 0 0 RICHARD W ANDERSON 1.00 X 0 0 0 ROBERT A OWEN 1.00 X 0 0 0 ROBERT E GOSA 1.00 X 0 0 0 ROBERT J PROCTOR 1.00 X 0 0 0 ROLLEN D BRADSHAW SR 1.00 X 0 0 0 RON GUTZMAN 1.00 X 0 0 0 RONALD P LEVASSEUR 1.00 X 0 0 0 SYLVIA A M BEALS 1.00 X 0 0 0 TAURINO J TREVINO 1.00 X 0 0 0 THOMAS G HOLZGEN 1.00 X 0 0 0 W DARRELL HANSEL 1.00 X 0 0 0 WARREN D WILSON 1.00 X 0 0 0 WAYNE D MITCHELL 1.00 X 0 0 0 WILLIAM E CHRISTOFFERSEN 1.00 X 0 0 0 WILLIAM W KILE 1.00 X 0 0 0 WM BILLY MACK 1.00 X 0 0 0 CARLOS ORRIA-MEDINA 1.00 X X 0 0 0 DAVID N VOYLES 1.00 X X 0 0 0 EUGENE PYTKA 1.00 X X 0 0 0 JAMES H HALES JR 1.00 X X 0 0 0 JOHN M MELLA 1.00 X X 0 0 0 LARRY D SHEETS 1.00 X X 0 0 0 MERVIN G GUNDERSON 1.00 X X 0 0 0 MILTON G HEIFNER 1.00 X X 0 0 0 RUSSELL J HENRY 1.00 X X 0 0 0 WILLIAM F SCHRIER 1.00 X X 0 0 0 1153627 0 122990 12 false true false RR DONNELLEY & SONS CO PO BOX 93514 CHICAGO IL 606733514 PRINTING SERVICES 7511756 BULKLEY DUNTON PUBLISHING GROUP PO BOX 644520 PITTSBURGH PA 152644520 PUBLISHING 3242640 EDGE DIRECT 6201 E 43RD STREET TULSA OK 74135 DIRECT MAIL 1914197 NAME-FINDERS LISTS INC 8080 CAPWELL DRIVE SUITE 100 OAKLAND CA 946212120 MAILING LIST PROVIDER 1466468 JAMES G ELLIOTT COMPANY 626 WILSHIRE BLVD SUITE 500 LOS ANGELES CA 90017 ADVERTISING SERVICES 1287533 36 361995 3248170 3610165 MEMBER SERVICES INCOME 813410 1128191 1128191 SONS OF THE AMERICAN LEGION 813410 713471 713471 BASEBALL INCOME 711320 444279 444279 MEMBERSHIP DUES 813410 36965129 36965129 CONVENTION INCOME 561920 275182 275182 182025 182025 0 0 39708277 2690767 2690767 0 0 0 0 0 88159812 87965239 194573 0 194573 194573 28038 89974 -61936 -61936 0 11303617 6008625 5294992 5294992 ADVERTISING 541800 9352156 9352156 LABEL AND PRINTING INCOME 900004 1273531 1046466 227065 AFFINITY PROGRAM 813410 3830175 3830175 240919 240919 0 0 14696781 66133619 48992638 9579221 3951595 29727 1456705 0 566233 0 14368026 364833 1633883 1141453 168007 125683 2267226 232665 2370335 651081 6717338 284267 709548 1736948 3695728 94961 1063977 725618 MAGAZINE PRODUCTION 11928286 DIRECT PROGRAM EXPENSES 2231918 DIRECT MEMBERSHIP SERVICES 9717580 DUES & SUBSCRIPTIONS 102160 0 64384186 0 0 0 2563611 2711506 92768413 94235376 2668623 2266280 2500115 2433969 10812680 9953167 16624659 10452788 6692041 6171871 0 0 50922 39165 2000000 2000000 120056405 119811334 2512033 6745312 1193276 1164938 52314895 52829618 1885963 1678367 20665222 20733740 78571389 83151975 X 32660913 27568267 3824103 4091092 5000000 5000000 41485016 36659359 120056405 119811334 X 1749433 -6575090 X false true true X true true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 14230406 84538 964188 485510 28411 14765211 13800679 83900 965390 575864 43699 14230406 13616301 45692 826992 598484 89822 13800679 13382786 91848 803623 382448 279508 13616301 1.00000 false true true 469264 469264 9108984 4702651 4406333 0 7041271 5750137 1291134 5140 5140 6171871 0 LIFE MEMBERSHIP DUES, DUE TO STATE AND LOCAL POSTS 20273978 DEPOSITS ON EMBLEM MERCHANDISE SALE 189159 OTHER LIABILITIES 270603 20733740 65938165 64188732 1749433 2810770 -9206539 -6395769 -4646336 66660363 2810770 -1834584 976186 65684177 253988 0 253988 65938165 70297677 6362933 6362933 63934744 253988 0 253988 64188732 Collections of art - financial statement footnote Schedule D, Part III, Line 1a 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. THESE ITEMS HAVE BEEN APPRAISED, OR ARE IN THE PROCESS OF BEING APPRAISED FOR INSURANCE PURPOSES AND ARE AS FOLLOWS: ITEM DESCRIPTION - APPRAISAL DATE - REPLACEMENT VALUE WORLD WAR I POSTERS - 02/10/2005 - $461,769 WORLD WAR II POSTERS - 03/11/2005 - $472,919 MILITARY UNIT HISTORIES - 03/18/2005 - $112,410 FINE ART COLLECTION - 10/14/2005 - $695,600 FIREARMS AND UNIFORMS COLLECTION - 03/24/2006 - $99,950 ORIGINAL GI BILL - NOT APPLICABLE OTHER COLLECTIONS - NOT APPLICABLE Collections of art - description of collections Schedule D, Part III, Line 4 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. Intended uses of endowment funds Schedule D, Part V, Line 4 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. THE AMERICAN LEGION ENDOWMENT FUND, A RELATED ORGANIZATION, HOLDS ASSETS IN A PERMANENTLY RESTRICTED FUND FOR THE SOLE PURPOSE OF SUPPORTING THE PROGRAMS OF THE AMERICAN LEGION NATIONAL HEADQUARTERS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE LEGION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(19) OF THE U.S. INTERNAL REVENUE CODE. AMERICAN LEGION CHARITIES, AMERICAN LEGION ENDOWMENT FUND AND NATIONAL EMERGENCY FUND 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 2011 AND 2010, THE LEGION INCURRED NO TAX EXPENSE. IN 2011 AND 2010, THE LEGION RECEIVED $6,000 AND $274,046 OF REFUNDS (NET OF PAYMENTS), RESPECTIVELY. 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, 2011 AND 2010, 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 IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2008. 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, 2011 AND 2010. true EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING 33000 0 0 33000 EUROPE (INCLUDING ICELAND AND GREENLAND) SUPPORT FOR US ARMED FORCES 28000 CHECK 0 N/A 0 1 false false false false false false Procedures for monitoring use of grant funds Schedule F, Part I, Line 2 THE ORGANIZATION GRANTS TO THE US ARMY BASES AND ORGANIZATIONS DEDICATED TO PROVIDING SUPPORT AND ASSISTANCE TO THE UNITED STATES ARMED FORCES. THE ORGANIZATION DOES NOT MONITOR THE USE OF THE FUNDS GRANTED. Accounting Method For Regions Outside the United States Schedule F, Part I, Line 3 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL X true EDGE DIRECT 6201 E 43RD STREET TULSA OK 74135 CONSULTS ON DIRECT MAIL PROGRAM true 2600576 2267226 333350 2600576 2267226 333350 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI GOLF OUTING 28038 28038 89974 0 0 28038 0 28038 0 0 0 0 0 89974 89974 -61936 true SCHOLARSHIP-YOUTH BASEBALL LEAGUE PARTICIPANTS 47 32200 0 FMV N/A SCHOLARSHIPS FOR DECEDENTS OF VETERANS 108 283700 0 FMV N/A SCHOLARSHIPS TO PARTICIPANTS IN BOY SCOUTS 4 17500 0 FMV N/A SCHOLARSHIPS AWARDED TO CONTEST WINNERS 62 136514 0 FMV N/A SCHOLARSHIP FOR PARTICIPANTS IN BOYS NATION 2 4000 0 FMV N/A GRANTS TO FAMILIES FOR TEMPORARY ASSISTANCE 530 630311 0 FMV N/A OPERATION COMFORT WARRIOR 800 146675 0 FMV N/A YOUTH PROGRAMS 41 6900 0 FMV N/A AMERICAN LEGION POST TECHNOLOGY SUPPORT 12 88218 0 FMV N/A RECOVERING WOUNDED MILITARY PERSONNEL 2160 110687 0 FMV N/A DONATED ITEMS FOR US ARMED FORCES 5000 124375 FMV ELECTRONICS AND GIFT CARDS Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FOR ALL SCHOLARSHIPS AND TEMPORARY FINANCIAL ASSISTANCE AWARDED BY THE 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 DANIEL S WHEELER 183889 0 18000 0 0 0 6561 0 23727 0 232177 0 0 0 PHILIP B ONDERDONK 139411 0 3000 0 0 0 5011 0 3761 0 151183 0 0 0 PETER S GAYTAN 132180 0 8000 0 6000 0 1775 0 3780 0 151735 0 0 0 WILLIAM M JUSTIS 132348 0 3000 0 0 0 4759 0 23764 0 163871 0 0 0 First-class or charter travel Schedule J, Part I, Line 1a FIRST-CLASS TRAVEL IS PROVIDED TO THE NATIONAL COMMANDERS (FANG A. WONG AND JIMMIE L. FOSTER) WHEN FLIGHT EXCEEDS TWO HOURS. THE TRAVEL IS NOT INCLUDED AS TAXABLE COMPENSATION. Travel for companions Schedule J, Part I, Line 1a THE SPOUSES OF THE NATIONAL COMMANDERS (FANG A. WONG AND JIMMIE L. FOSTER) 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. Discretionary spending account Schedule J, Part I, Line 1a 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. Health or social club dues or initiation fees Schedule J, Part I, Line 1a 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 283795 HOOSIER TRUST COMPANY MANAGES THE INVESTMENTS OF THE ORGANIZATION. false Monitoring compliance of local unit's activities Form 990, Part VI, Section B, Line 10b 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. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 2011. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b 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 2011. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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. Average hours worked per week for related organization Form 990, Part VII, Section A, Column B GEORGE A. BUSKIRK - 20 Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 2810770; NET CHANGE IN PUFL - -3596231; AMORTIZATION OF PENSION LOSS - -666288; PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST - -5111583; CHANGE IN VALUE OF CFA - -11758; 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 CORP 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) 11 - Type II NA false AMERICAN LEGION NATIONAL EMERGENCY FUND PO BOX 1055 INDIANAPOLIS IN 46206 356679628 ASSIST MBRS IN 501(C)(3) 7 NA true AMERICAN LEGION 911 MEMORIAL SCHLRSHP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA true CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 351924749 PRESERVE FLAG IN 501(C)(4) N/A NA false THE AMERICAN LEGION CHARITIES 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 386902131 GRANTMAKING IN 501(C)(3) 7 NA true false true true true false false false false true false true true true true false false false false AMERICAN LEGION ENDOWMENT FUND CORPORATION C 311595 FMV AMERICAN LEGION CHILD WELFARE FOUNDATION N 57808 FMV THE AMERICAN LEGION CHARITIES C 50400 FMV AMERICAN LEGION ENDOWMENT FUND CORPORATION D 2000000 FMV AMERICAN LEGION CHILD WELFARE FOUNDATION N 69324 FMV