Skip to content
Nonprofiteer
← AMERICAN LEGION CHARITIES INC

Form 990 for tax year 2023

Filed by AMERICAN LEGION CHARITIES INC.

Totals

Total revenue
$16,591,141
Total expenses
$15,558,452
Contributions and grants received
$16,002,022
Grants paid
$5,154,244
Program service revenue
$0
Investment income
$191,003
Other revenue
$398,116
Total assets, end of year
$8,970,108
Total liabilities, end of year
$11,610,982
Net assets or fund balances, end of year
-$2,640,874
Program services expenses (Part IX)
$6,469,635
Management and general expenses
$3,765,865
Fundraising expenses
$5,322,952
Program service expenses (Part III)
$6,469,635

Program services were 41.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $16,002,022

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $190,587 · excluded $190,587

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $768,605

  • 7b · Less cost or other basis and sales expenses

    securities $768,189

  • 7c · Gain or loss

    securities $416 · other assets $0

  • 7d · Net gain or loss

    total $416 · excluded $416

  • 11a · Other revenue: Miscellaneous Revenue

    total $398,116 · excluded $398,116

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $398,116

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,016,644 · program services $5,016,644

  • 2 · Grants to domestic individuals

    total $137,600 · program services $137,600

  • 11e · Fees: professional fundraising services

    total $5,322,952 · fundraising $5,322,952

  • 11f · Fees: investment management

    total $34,999 · management and general $34,999

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $3,632,531 · management and general $3,632,531

  • 13 · Office expenses

    total $91,902 · management and general $91,902

  • 23 · Insurance

    total $6,433 · management and general $6,433

  • 24a · Other expenses: Special Projects and Programs

    total $1,315,391 · program services $1,315,391

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,889,462 · end of year $4,270,435

  • 4 · Accounts receivable

    beginning of year $18,653 · end of year $176,739

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $644,040

  • 10a · Land, buildings and equipment: cost or other basis

    $0

  • 10b · Land, buildings and equipment: accumulated depreciation

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $3,686,858 · end of year $3,827,175

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $30,352 · end of year $51,719

  • 17 · Accounts payable and accrued expenses

    beginning of year $928,421 · end of year $3,110,982

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $8,500,000 · end of year $8,500,000

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$7,480,611 · end of year -$6,948,059

  • 28 · Net assets with donor restrictions

    beginning of year $3,677,515 · end of year $4,307,185

Mission and programs · 2023

Mission

The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities.

  • To promote the common good and the general welfare of the people of the United States of America by raising money for the programs of the American Legion and its departments and posts.

    Expenses $6,469,635 · Grants $5,154,244

As filed on the 2023 return.

Listed in Part VII

  • Gaither M Keener Jr

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • George C Lussier Jr

    Vice Chairman

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • John D Monahan

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Hon Vincent M Gaughan

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Luther Holsonback

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Robert Lee Morrill

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Walter W Ivie

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Daniel S Wheeler

    Secretary

    Total calculated
    $502,085
    From this org
    $0
    From related orgs
    $398,585
    Other
    $103,500
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $319,440 related
    Bonus
    $0 + $10,000 related
    Other
    $0 + $69,145 related
    Deferred
    $0 + $67,104 related
    Nontaxable benefits
    $0 + $36,396 related
    Filer's total
    $0 + $502,085 related

  • Rodney Rolland

    Assistant Secretary

    Total calculated
    $351,773
    From this org
    $0
    From related orgs
    $314,761
    Other
    $37,012
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,750 related
    Bonus
    $0 + $10,000 related
    Other
    $0 + $92,011 related
    Deferred
    $0 + $36,484 related
    Nontaxable benefits
    $0 + $528 related
    Filer's total
    $0 + $351,773 related

  • Shawn T Long

    Assistant Treasurer

    Total calculated
    $481,641
    From this org
    $0
    From related orgs
    $333,769
    Other
    $147,872
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $219,306 related
    Bonus
    $0 + $15,000 related
    Other
    $0 + $99,463 related
    Deferred
    $0 + $107,514 related
    Nontaxable benefits
    $0 + $40,358 related
    Filer's total
    $0 + $481,641 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings

The filer's explanations (Part III)

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN OR RECEIVED PAYMENT FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AS DESCRIBED IN IRC SECTION 457(F). PAYOUTS WERE RECEIVED FROM THE PLAN FOR THE FOLLOWING INDIVIDUALS: DANIEL S. WHEELER - $69,145 SHAWN T. LONG - $99,463 RODNEY ROLLAND - $92,011 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: DANIEL S. WHEELER - $55,728 SHAWN T. LONG - $32,500 RODNEY ROLLAND - $31,676
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
American Legion National Headquarters (ALNH) EIN 35-0144250 is the partner organization for American Legion Charities, Inc and therefore established compensation for the Executive Director, Officers and key employees through engaging with the compensation committee; third party compensation surveys and approval by the executive committee and board.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202413129349303836

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.