AMERICAN LEGION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 35-0144250)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-05-12
IRS object ID
201111329349303481
Schema version
2010v3.2
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)
Timestamp2011-05-12T16:01:18-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line13815 River Crossing ParkwayAddressLine1
Address Line2Suite 300AddressLine2
CityIndianapolisCity
StateINState
ZIP Code462400977ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN350144250EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION NATIONAL HEADQUARTERSBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone3176301229Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1055AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46206ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameGEORGE A BUSKIRK JRName
TitleNATIONAL TREASURERTitle
Date Signed2011-05-12DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
Phone3175698989Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

FieldValueIRS element (for citing)
Business Name Line1DANIEL S WHEELERBusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1PO BOX 1055AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46206ZIPCode
FieldValueIRS element (for citing)
Gross Receipts209594794GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.LEGION.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1919YearFormation
State Legal DomicileINStateLegalDomicile
Activity Or Mission DescriptionTO 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body61NbrVotingMembersGoverningBody
Nbr Independent Voting Members60NbrIndependentVotingMembers
Total Nbr Employees324TotalNbrEmployees
Total Nbr Volunteers61TotalNbrVolunteers
Total Gross UBI9353790TotalGrossUBI
Net Unrelated Business Txbl Income-258207NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year1243531ContributionsGrantsPriorYear
Contributions Grants Current Year2805403ContributionsGrantsCurrentYear
Program Service Revenue Prior Year34273038ProgramServiceRevenuePriorYear
Program Service Revenue CY37842922ProgramServiceRevenueCY
Investment Income Prior Year1807211InvestmentIncomePriorYear
Investment Income Current Year3105152InvestmentIncomeCurrentYear
Other Revenue Prior Year15274503OtherRevenuePriorYear
Other Revenue Current Year16134410OtherRevenueCurrentYear
Total Revenue Prior Year52598283TotalRevenuePriorYear
Total Revenue Current Year59887887TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year1314318GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY1545301GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year15689012SalariesEtcPriorYear
Salaries Etc Current Year17316311SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY756238TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year29372990OtherExpensePriorYear
Other Expenses Current Year40074180OtherExpensesCurrentYear
Total Expenses Prior Year46376320TotalExpensesPriorYear
Total Expenses Current Year59692030TotalExpensesCurrentYear
Revenues Less Expenses Prior Year6221963RevenuesLessExpensesPriorYear
Revenues Less Expenses CY195857RevenuesLessExpensesCY
Total Assets BOY121436113TotalAssetsBOY
Total Assets EOY120056405TotalAssetsEOY
Total Liabilities BOY84452908TotalLiabilitiesBOY
Total Liabilities EOY78571389TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY36983205NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY41485016NetAssetsOrFundBalancesEOY
Mission DescriptionTO 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.MissionDescription
Significant ChangefalseSignificantChange
DescriptionMEMBER 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.Description

Activity2 Activity2

FieldValueIRS element (for citing)
DescriptionONE 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.Description

Activity3 Activity3

FieldValueIRS element (for citing)
DescriptionTHE 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.Description
FieldValueIRS element (for citing)
Described In501 C3falseDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArttrueCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingtrueProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshptrueOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntitytrueRelatedOrgControlledEntity
Transaction Related EntitytrueTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109655NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees324NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionstrueQuidProQuoContributions
Quid Pro Quo DisclosuretrueQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members61NbrVotingGoverningBodyMembers
Number Independent Voting Members60NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChapterstrueLocalChapters
Policies Reference ChaptersfalsePoliciesReferenceChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledAKStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledAZStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledARStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCTStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledDCStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledFLStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledHIStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledINStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledKSStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledKYStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMEStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMNStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMSStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMOStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNHStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNJStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNYStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNCStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledPAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledSCStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledTNStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledUTStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledVAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWVStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1GEORGE A BUSKIRK JRBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number3176301229TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1700 N PENNSYLVANIA STREETAddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46204ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (89 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerFormerFormerHighest Compensated EmployeeHighestCompensatedEmployee
THEODORE A WEBB
NATIONAL EXECUTIVE COMMITTEE1X000
RON GUTZMAN
NATIONAL EXECUTIVE COMMITTEE1X000
ROLLEN D BRADSHAW SR
NATIONAL EXECUTIVE COMMITTEE1X000
ROBERT E GOSA
NATIONAL EXECUTIVE COMMITTEE1X000
LYMAN R BRENNER
NATIONAL EXECUTIVE COMMITTEE1X000
LIAM KANE
NATIONAL EXECUTIVE COMMITTEE1X000
LEROY E THORNTON
NATIONAL EXECUTIVE COMMITTEE1X000
JERRY A KING
NATIONAL EXECUTIVE COMMITTEE1X000
JAMES PRENDERGAST
NATIONAL EXECUTIVE COMMITTEE1X000
JAMES E PISA
NATIONAL EXECUTIVE COMMITTEE1X000
HENRY S LONG
NATIONAL EXECUTIVE COMMITTEE1X000
EDWARD C LANDIS
NATIONAL EXECUTIVE COMMITTEE1X000
DOUGLAS BOLDT
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES H CATHEY JR
NATIONAL EXECUTIVE COMMITTEE1X000
EUGENE PYTKA
NATIONAL VICE COMMANDER1X000X
CARLOS ORRIA-MEDINA
NATIONAL VICE COMMANDER1X000X
JOHN M MELLA
NATIONAL VICE COMMANDER1X000X
RUSSELL J HENRY
NATIONAL VICE COMMANDER1X000X
WM BILLY MACK
NATIONAL EXECUTIVE COMMITTEE1X000
WILLIAM W KILE
NATIONAL EXECUTIVE COMMITTEE1X000
WILLIAM J KELLY
NATIONAL EXECUTIVE COMMITTEE1X000
WILLIAM F SCHRIER
NATIONAL VICE COMMANDER1X000X
WILLIAM E MARSHALL
NATIONAL EXECUTIVE COMMITTEE1X000
WILLIAM E CHRISTOFFERSEN
NATIONAL EXECUTIVE COMMITTEE1X000
WAYNE D MITCHELL
NATIONAL EXECUTIVE COMMITTEE1X000
WARREN D WILSON
NATIONAL EXECUTIVE COMMITTEE1X000
W DARRELL HANSEL
NATIONAL EXECUTIVE COMMITTEE1X000
TAURINO J TREVINO
NATIONAL EXECUTIVE COMMITTEE1X000
SYLVIA A M BEALS
NATIONAL EXECUTIVE COMMITTEE1X000
SALVATORE RUVOLU
NATIONAL EXECUTIVE COMMITTEE1X000
RONALD P LEVASSEUR
NATIONAL EXECUTIVE COMMITTEE1X000
ROBERT J PROCTOR
NATIONAL EXECUTIVE COMMITTEE1X000
ROBERT A OWEN
NATIONAL EXECUTIVE COMMITTEE1X000
RICHARD W ANDERSON
NATIONAL EXECUTIVE COMMITTEE1X000
RICHARD R KEISER
NATIONAL EXECUTIVE COMMITTEE1X000
RICHARD H ZULCH
NATIONAL EXECUTIVE COMMITTEE1X000
RICHARD A HEIGERT
NATIONAL EXECUTIVE COMMITTEE1X000
RICHARD A COCCIMIGLIO
NATIONAL EXECUTIVE COMMITTEE1X000
RAYMOND DEZURIK
NATIONAL EXECUTIVE COMMITTEE1X000
RANDALL COFFMAN
NATIONAL EXECUTIVE COMMITTEE1X000
RALPH P BOZELLA
NATIONAL EXECUTIVE COMMITTEE1X000
PERRY D ROBERTS
NATIONAL EXECUTIVE COMMITTEE1X000
PAUL H HASZ
NATIONAL EXECUTIVE COMMITTEE1X000
PAUL A EVENSON
NATIONAL EXECUTIVE COMMITTEE1X000
MILTON K LASHUS
NATIONAL EXECUTIVE COMMITTEE1X000
MICHAEL L MONTANEY
NATIONAL EXECUTIVE COMMITTEE1X000
JOHN J ROSS
NATIONAL EXECUTIVE COMMITTEE1X000
JOHN F MILBURN
NATIONAL EXECUTIVE COMMITTEE1X000
JOHN E NEYLON
NATIONAL EXECUTIVE COMMITTEE1X000
JERRY L HEDRICK
NATIONAL EXECUTIVE COMMITTEE1X000
JAMES L VAN HORN
NATIONAL EXECUTIVE COMMITEE1X000
GERALD L JACOBS
NATIONAL EXECUTIVE COMMITTEE1X000
GEORGE C LUSSIER
NATIONAL EXECUTIVE COMMITTEE1X000
FRED J WALTON
NATIONAL EXECUTIVE COMMITTEE1X000
FLOYD W TURNER
NATIONAL EXECUTIVE COMMITTEE1X000
EUGENE THOMPSON
NATIONAL EXECUTIVE COMMITTEE1X000
DOUGLAS BOLDT
NATIONAL EXECUTIVE COMMITTEE1X000
DEODORO M ALGUILAR
NATIONAL EXECUTIVE COMMITTEE1X000
DAVID O WARNKEN
NATIONAL EXECUTIVE COMMITTEE1X000
DAVID L GOUGH
NATIONAL EXECUTIVE COMMITTEE1X000
DARWIN KRIEGER
NATIONAL EXECUTIVE COMMITTEE1X000
CURTIS O TWETE
NATIONAL EXECUTIVE COMMITTEE1X000
CONRAD L ROBERSON
NATIONAL EXECUTIVE COMMITTEE1X000
CLEAVE B WIESS
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES T ARMBRUSTER
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES F WESSINGER
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES E SCHMIDT
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES E LANGLEY
NATIONAL EXECUTIVE COMMITTEE1X000
CHARLES D AUCOIN
NATIONAL EXECUTIVE COMMITTEE1X000
BILLY W BELL
NATIONAL EXECUTIVE COMMITTEE1X000
BARBARA BUSHAW
NATIONAL EXECUTIVE COMMITTEE1X000
ARTHUR HERBRUGER
NATIONAL EXECUTIVE COMMITTEE1X000
ANDREW W JOHNSON
NATIONAL EXECUTIVE COMMITTEE1X000
ALBERTO RODRIQUEZ
NATIONAL EXECUTIVE COMMITTEE1X000
MARK A AVIS
NATIONAL VICE COMMANDER1X000X
JAMES C MORRIS
NATIONAL VICE COMMANDER1X000X
EUGENE SCHUMACHER
NATIONAL VICE COMMANDER1X000X
DR GORDON B BROWNING
NATIONAL VICE COMMANDER1X000X
DANIEL S WHEELER
NATIONAL ADJUTANT40197077021904X
PHILIP B ONDERDONK
NATIONAL JUDGE ADVOCATE40140895021251X
GEORGE A BUSKIRK JR
NATIONAL TREASURER2072191015625X
JIMMIE L FOSTER
NATIONAL COMMANDER40X3245400X
JOHN F SOMMER
EXEC. DIRECTOR - RETIRED0150000012210X
JEFFREY O BROWN
EXECUTIVE DIRECTOR4014600807520X
PETER S GAYTAN
EXECUTIVE DIRECTOR40138120013460X
CHARLES M KRUPA
MANAGING DIRECTOR FUNDRAISING40107794014954X
BRADLEY R PRYOR
IT DIRECTOR40101982015256X
CLARENCE E HILL
NATIONAL COMMANDER40X7262504598X
WILLIAM M JUSTIS
EXECUTIVE DIRECTOR BLDG 140133036017406X
FieldValueIRS element (for citing)
Total Reportable Comp From Org1292182TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation144184TotalOtherCompensation
Number Individuals GT100 K8NumberIndividualsGT100K
Formers ListedtrueFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
RR DONNELLEY & SONS CO
PO BOX 93514CHICAGOIL606733514PRINTING SERVICES7248274
S A VAN DYK INC
PO BOX 4806OAK BROOKIL605224806INSURANCE AGENT2194524
NAME-FINDERS LISTS INC
8080 CAPWELL DRIVE SUITE 100OAKLANDCA946212120MAILING LIST PROVIDER1354059
EDGE DIRECT
6201 E 43RD STREETTULSAOK74135DIRECT MAIL1287702
JAMES G ELLIOT COMPANY
626 WILSHIRE BLVDLOS ANGELESCA90017ADVERTISING1260380
FieldValueIRS element (for citing)
Number Of Contractors GT100 K10NumberOfContractorsGT100K
Related Organizations309192RelatedOrganizations
All Other Contributions2496211AllOtherContributions
Total Contributions2805403TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmountRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Member Services Income1288596$1,288,596
Sons of The American Legion686120686120
Baseball Income331137331137
Membership Dues3518192835181928
Convention Income252958252958

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column102183TotalRevenueColumn
Related Or Exempt Function Income102183RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue37842922TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column2759646TotalRevenueColumn
Exclusion$2,759,646ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real0Real
Personal0Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities143668137Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities143322631Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities345506Securities
Other0Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column345506TotalRevenueColumn
Exclusion$345,506ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events54030GrossIncomeFundraisingEvents
Fundraising Direct Expenses80365FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column-26335TotalRevenueColumn
Exclusion-$26,335ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory11105405GrossSalesOfInventory
Cost Of Goods Sold6303911CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column4801494TotalRevenueColumn
Related Or Exempt Function Income4801494RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnUnrelated Business RevenueUnrelatedBusinessRevenueRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeExclusionExclusionAmount
Advertising54180091678049167804
Label and Printing Income90000414405771859861254591
Affinity Program363312$363,312

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column387558TotalRevenueColumn
Related Or Exempt Function Income387558RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue11359251TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column59887887TotalRevenueColumn
Related Or Exempt Function Income42997969RelatedOrExemptFunctionIncome
Unrelated Business Revenue9353790UnrelatedBusinessRevenue
Exclusion$4,730,725ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total41950Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total1503351Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total578620Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total13985630Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total336809Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1320679Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1094573Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total289721Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total107753Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total756238Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total249500Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1119733Total

Advertising Advertising

FieldValueIRS element (for citing)
Total1966182Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total6337802Total

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total113778Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total611662Total

Travel Travel

FieldValueIRS element (for citing)
Total1603753Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total2799617Total

Interest Interest

FieldValueIRS element (for citing)
Total105654Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total1072930Total

Insurance Insurance

FieldValueIRS element (for citing)
Total739007Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotal
Magazine Production11681567
Direct Program Expenses2349287
Direct Membership Services8840712
Dues & Subscriptions85522

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total0Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total59692030Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY1652940BOY
EOY2563611EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY24665692BOY
EOY92768413EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2518235BOY
EOY2668623EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY2208297BOY
EOY2500115EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY9468877BOY
EOY10812680EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis16543106LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec9851065LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY6912515BOY
EOY6692041EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY71013207BOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY949698BOY
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY46652BOY
EOY50922EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY2000000BOY
EOY2000000EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY121436113BOY
EOY120056405EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY2416729BOY
EOY2512033EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY1208547BOY
EOY1193276EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY53983875BOY
EOY52314895EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY2082865BOY
EOY1885963EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY24760892BOY
EOY20665222EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY84452908BOY
EOY78571389EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY27680067BOY
EOY32660913EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY4303138BOY
EOY3824103EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY5000000BOY
EOY5000000EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY36983205BOY
EOY41485016EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY121436113BOY
EOY120056405EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses195857ReconcilationRevenueExpenses
Reconcilation Other Changes4305954ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collect Used For Public ExhibitionXCollectUsedForPublicExhibition
Collect Used For Scholar ResearchXCollectUsedForScholarResearch
Collect Used For PreservationXCollectUsedForPreservation
Solicited Assets For SalefalseSolicitedAssetsForSale

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance13800679BeginningOfYearBalance
Contributions83900Contributions
Investment Earnings Or Losses965390InvestmentEarningsOrLosses
Grants Or Scholarships575864GrantsOrScholarships
Other Expenditures43699OtherExpenditures
End Of Year Balance14230406EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance13616301BeginningOfYearBalance
Contributions45692Contributions
Investment Earnings Or Losses826992InvestmentEarningsOrLosses
Grants Or Scholarships598484GrantsOrScholarships
Other Expenditures89822OtherExpenditures
End Of Year Balance13800679EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance13382786BeginningOfYearBalance
Contributions91848Contributions
Investment Earnings Or Losses803623InvestmentEarningsOrLosses
Grants Or Scholarships382448GrantsOrScholarships
Other Expenditures279508OtherExpenditures
End Of Year Balance13616301EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance0.872PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.128TermEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgstrueEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RtrueAreRelatedOrgsListedScheduleR

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis469264OtherCostOrOtherBasis
Book Value469264BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis8937939OtherCostOrOtherBasis
Depreciation4360359Depreciation
Book Value4577580BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Book Value0BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis7135903OtherCostOrOtherBasis
Depreciation5490706Depreciation
Book Value1645197BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings6692041TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescriptionAmountAmount
LIFE MEMBERSHIP DUES, DUE TO STATE AND LOCAL POSTS$20,118,073
DEPOSITS ON EMBLEM MERCHANDISE SALE$187,005
OTHER LIABILITIES$360,144
FieldValueIRS element (for citing)
Total Of Amounts20665222TotalOfAmounts
Excess Or Deficit For Year0ExcessOrDeficitForYear
Other$0OtherAmount
Total Adjustments0TotalAdjustments
Excess Or Deficit Per FS0ExcessOrDeficitPerFS
Other Revenues0OtherRevenues
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal0RevenueSubtotal
Other Revenues Not Included0OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9900TotalRevenuePerForm990
Other Expenses Included0OtherExpensesIncluded
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal0ExpensesSubtotal
Other Expenses Not Included0OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9900TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Collections of art - financial statement footnoteSchedule D, Part III, Line 1aTHE 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 collectionsSchedule D, Part III, Line 4THE 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 fundsSchedule D, Part V, Line 4WORLDWIDE 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) footnoteSchedule D, Part X, Line 2CURRENT ACCOUNTING STANDARDS REQUIRE THE LEGION TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULTOF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009, 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 2007. 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, 2010 AND 2009.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsXMailSolicitations
Agreement Ref FundraisingtrueAgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Name Of Organization NameOfOrganization

FieldValueIRS element (for citing)
Business Name Line1EDGE DIRECTBusinessNameLine1
FieldValueIRS element (for citing)
ActivityCONSULTS ON DIRECT MAIL PROGRAMActivity
Fundraiser Control Of FundstrueFundraiserControlOfFunds
Gross Receipts998125GrossReceipts
Amount Retained By Contractor756238AmountRetainedByContractor
Net To Organization241887NetToOrganization
FieldValueIRS element (for citing)
Total Gross Receipts998125TotalGrossReceipts
Total Retained By Contractors756238TotalRetainedByContractors
Total Net To Organization241887TotalNetToOrganization
Licensed StatesAKLicensedStates
Licensed StatesAZLicensedStates
Licensed StatesARLicensedStates
Licensed StatesCALicensedStates
Licensed StatesCTLicensedStates
Licensed StatesDCLicensedStates
Licensed StatesFLLicensedStates
Licensed StatesGALicensedStates
Licensed StatesHILicensedStates
Licensed StatesINLicensedStates
Licensed StatesKSLicensedStates
Licensed StatesKYLicensedStates
Licensed StatesMELicensedStates
Licensed StatesMDLicensedStates
Licensed StatesMNLicensedStates
Licensed StatesMSLicensedStates
Licensed StatesMOLicensedStates
Licensed StatesNHLicensedStates
Licensed StatesNJLicensedStates
Licensed StatesNYLicensedStates
Licensed StatesNCLicensedStates
Licensed StatesNDLicensedStates
Licensed StatesOHLicensedStates
Licensed StatesPALicensedStates
Licensed StatesSCLicensedStates
Licensed StatesTNLicensedStates
Licensed StatesUTLicensedStates
Licensed StatesVALicensedStates
Licensed StatesWALicensedStates
Licensed StatesWVLicensedStates

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF OUTINGNameOfEvent1
Gross Receipts Event154030GrossReceiptsEvent1
Gross Revenue Event154030GrossRevenueEvent1
Other Direct Expenses Event180365OtherDirectExpensesEvent1
Gross Revenue Event20GrossRevenueEvent2
Gross Revenue Other Events0GrossRevenueOtherEvents
Gross Receipts Total54030GrossReceiptsTotal
Charitable Contributions Total0CharitableContributionsTotal
Gross Revenue Total Events54030GrossRevenueTotalEvents
Cash Prizes Total Events0CashPrizesTotalEvents
Non Cash Prizes Total Events0NonCashPrizesTotalEvents
Rent Facility Costs Total Events0RentFacilityCostsTotalEvents
Food And Beverage Total Events0FoodAndBeverageTotalEvents
Entertainment Total Events0EntertainmentTotalEvents
Other Direct Expenses Total Events80365OtherDirectExpensesTotalEvents
Direct Expense Summary Events80365DirectExpenseSummaryEvents
Net Income Summary-26335NetIncomeSummary

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Recipient Table RecipientTable (3 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantAmount Of Non Cash AssistanceAmountOfNonCashAssistanceMethod Of ValuationMethodOfValuationDescription Of Non Cash AssistanceDescriptionOfNonCashAssistancePurpose Of GrantPurposeOfGrantAddress Line2AddressUS/AddressLine2
THE AMERICAN LEGION NATIONAL EMERGENCY FUND
PO BOX 1055INDIANAPOLISIN46206356679628501(C)(3)100000N/AN/APRORGRAM SUPPORT
AMERICAN LEGION CHILD WELFARE FOUNDATION
700 N PENNSYLVANIA STREETINDIANAPOLISIN46204357041737501(C)(3)150000N/AN/APROGRAM SUPPORT
FISHER HOUSE FOUNDATION
111 ROCKVILLE PIKEROCKVILLEMD208505168113158401501(C)(3)100000N/AN/APROGRAM SUPPORTSUITE 420
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants3TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (12 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrantAmount Of Non Cash AssistanceAmountOfNonCashAssistanceMethod Of ValuationMethodOfValuationDescription Of Non Cash AssistanceDescriptionOfNonCashAssistance
SCHOLARSHIP-YOUTH BASEBALL LEAGUE PARTICIPANTS47255000N/AN/A
SCHOLARSHIPS FOR DECEDENTS OF VETERANS1082896700N/AN/A
SCHOLARSHIPS TO PARTICIPANTS IN BOY SCOUTS4175000N/AN/A
SCHOLARSHIPS AWARDED TO CONTEST WINNERS621315990N/AN/A
SCHOLARSHIP FOR PARTICIPANTS IN BOYS NATION240000N/AN/A
GRANTS TO FAMILIES FOR TEMPORARY ASSISTANCE5305111620N/AN/A
OPERATION COMFORT WARRIOR8000181231FMVCLOTHING, GAMES, ETC
YOUTH PROGRAMS4187100N/AN/A
COP KEATING5631395FMVCLOTHING, GAMES, ETC
AMERICAN LEGION POST TECHNOLOGY SUPPORT12875410N/AN/A
CPL BRIAN DOWNARD ESTATE1149430N/AN/A
RECOVERING WOUNDED MILITARY PERSONNEL21602001000N/AN/A

Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Procedures for monitoring use of grant fundsSchedule I, Part I, Line 2FOR 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.
GRANTS AND OTHER ASSISTANCE TO INDIVIDUALSSCHEDULE I, PART IIIASSISTANCE PAID TO CPL. BRIAN DOWNARD - THE $14,600 ASSITANCE WAS PROVIDED TO THE FAMILY OF CPL BRIAN DOWNARD TO OFFSET THE FUNERAL EXPENSES FOR THE U.S. MARINE, WHO RECENTLY DIED OF CANCER.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelXFirstClassOrCharterTravel
Travel For CompanionsXTravelForCompanions
Discretionary Spending AccountXDiscretionarySpendingAccount
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E ExpensestrueWrittenPolicyReTAndEExpenses
Substantiation RequiredtrueSubstantiationRequired
Compensation CommitteeXCompensationCommittee
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymenttrueSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DANIEL S WHEELER
17907701800000063700155340218981000
PHILIP B ONDERDONK
1358950500000048650163860162146000
JOHN F SOMMER
0000150000000122100162210000
JEFFREY O BROWN
1360080100000004760027600153528000
PETER S GAYTAN
1341200400000013700120900151580000
WILLIAM M JUSTIS
1290360400000046200127860150442000

Form990 Schedule J Part III Form990ScheduleJPartIII (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
First-class or charter travelSchedule J, Part I, Line 1aFIRST-CLASS TRAVEL IS PROVIDED TO THE NATIONAL COMMANDERS (CLARENCE E. HILL, JIMMIE L. FOSTER) WHEN FLIGHT EXCEEDS TWO HOURS. THE TRAVEL IS NOT INCLUDED AS TAXABLE COMPENSATION.
Travel for companionsSchedule J, Part I, Line 1aTHE SPOUSES OF THE NATIONAL COMMANDERS (CLARENCE E. HILL, 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.
Discretionary spending accountSchedule J, Part I, Line 1aALL 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 feesSchedule J, Part I, Line 1aTO 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.
Severance or change-of-control paymentSchedule J, Part I, Line 4aJOHN F. SOMMER RECEIVED A SEVERANACE PAYMENT IN THE AMOUNT OF $150,000.

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1GEORGE A BUSKIRK JRBusinessNameLine1
FieldValueIRS element (for citing)
RelationshipGEORGE A BUSKIRK JR IS THE NATIONAL TREASURER AND IS A TRUSTEE OF HOOSIER TRUST COMPANYRelationship
Amount Of Transaction282986AmountOfTransaction
Description Of TransactionHOOSIER TRUST COMPANY MANAGES THE INVESTMENTS OF THE ORGANIZATION.DescriptionOfTransaction
Sharing Of RevenuesfalseSharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Monitoring compliance of local unit's activitiesForm 990, Part VI, Section B, Line 10bTHE 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 bodyForm 990, Part VI, Section B, Line 11bTHE 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 policyForm 990, Part VI, Section B, Line 12cTHE 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 officialForm 990, Part VI, Section B, Line 15aTHE 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 2010.
Process used to establish compensation of other officers/key employeesForm 990, Part VI, Section B, Line 15bIN 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 2010.
Public DisclosureForm 990, Part VI, Section C, Line 19THE 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.
Other changes in net assets or fund balancesForm 990, Part XI, Line 5NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 3710924; PRIOR PERIOD ADJUSTMENTS - 14695; AMORTIZATION OF PENSION LOSS - -783605; PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST - 1363940;

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
AMERICAN LEGION CHILD WELFARE FOUNDATION
700 N PENNSYLVANIA STREETINDIANAPOLISIN46204357041737GRANTMAKINGIN501(C)(3)7NA
AMERICAN LEGION ENDOWMENT FUND CORP
700 N PENNSYLVANIA STREETINDIANAPOLISIN46204356039680MANAGE FUNDIN501(C)(3)11NA
AMERICAN LEGION NATIONAL EMERGENCY FUND
PO BOX 1055INDIANAPOLISIN46206356679628ASSIST MBRSIN501(C)(3)7NA
AMERICAN LEGION 911 MEMORIAL SCHLRSHP
PO BOX 1055INDIANAPOLISIN46206421553035SCHOLARSHIPSIN501(C)(3)7NA
CITIZENS FLAG ALLIANCE INC
700 N PENNSYLVANIA STREETINDIANAPOLISIN46204351924749PRESERVE FLAGIN501(C)(4)N/ANA
THE AMERICAN LEGION CHARITIES
700 N PENNSYLVANIA STINDIANAPOLISIN46204386902131GRANTMAKINGIN501(C)(3)7NA
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiestrueReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgtrueGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgtrueGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgstrueRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgstruePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgstruePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgfalseOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
AMERICAN LEGION ENDOWMENT FUND CORPORATION
C309192FMV
AMERICAN LEGION CHILD WELFARE FOUNDATION
N58433FMV

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