Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $16,634,661

• 2f · All other program service revenue

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

• 3 · Investment income

  total $182,915 · excluded $182,915

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $764,186

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

  securities $764,191

• 7c · Gain or loss

  securities -$5 · other assets $0

• 7d · Net gain or loss

  total -$5 · excluded -$5

• 11a · Other revenue: Miscellaneous Revenue

  total $310,283 · excluded $310,283

• 11d · All other revenue

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

• 11e · Other revenue, total

  $310,283

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $5,777,040 · program services $5,777,040

• 2 · Grants to domestic individuals

  total $89,640 · program services $89,640

• 11e · Fees: professional fundraising services

  total $10,432,404 · fundraising $10,432,404

• 11g · Fees: other

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

• 13 · Office expenses

  total $377,444 · management and general $377,444

• 23 · Insurance

  total $3,250 · management and general $3,250

• 24a · Other expenses: Special Projects and Programs

  total $1,616,445 · program services $1,616,445

• 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 $4,270,435 · end of year $2,303,196

• 4 · Accounts receivable

  beginning of year $176,739 · end of year $73,236

• 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

  beginning of year $644,040 · end of year $538,261

• 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 $3,827,175 · end of year $5,670,011

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $51,719 · end of year $0

• 17 · Accounts payable and accrued expenses

  beginning of year $3,110,982 · end of year $1,153,005

• 18 · Grants payable

  end of year $6,466,300

• 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 $3,340,000

• 25 · Other liabilities

  beginning of year $0 · end of year $43,100

• 27 · Net assets without donor restrictions

  beginning of year -$6,948,059 · end of year -$7,139,267

• 28 · Net assets with donor restrictions

  beginning of year $4,307,185 · end of year $4,721,566

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 - $63,727 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: DANIEL S. WHEELER - $60,623 SHAWN T. LONG - $51,673 RODNEY ROLLAND - $47,293

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.