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← AMERICAN LEGION

Form 990 for tax year 2022

Filed by AMERICAN LEGION.

Totals

Total revenue
$58,111,463
Total expenses
$68,608,547
Contributions and grants received
$3,148,022
Grants paid
$1,234,215
Program service revenue
$35,291,896
Investment income
$1,883,037
Other revenue
$17,788,508
Total assets, end of year
$116,283,736
Total liabilities, end of year
$92,040,235
Net assets or fund balances, end of year
$24,243,501
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$0

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.

  • 1d · Related organizations

    $718,777

  • 1f · All other contributions, gifts and grants

    $2,429,245

  • 2a · Program service revenue: Membership Dues

    total $31,703,527 · related or exempt $31,703,527

  • 2b · Program service revenue: Member Services Income

    total $466,668 · related or exempt $466,668

  • 2c · Program service revenue: Sons of the American Legion

    total $1,878,815 · related or exempt $1,878,815

  • 2d · Program service revenue: Baseball Income

    total $466,574 · related or exempt $466,574

  • 2e · Program service revenue: Convention Income

    total $305,030 · related or exempt $305,030

  • 2f · All other program service revenue

    total $471,282 · related or exempt $471,282 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,553,622 · excluded $2,553,622

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $66,855,160

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

    securities $67,525,745

  • 7c · Gain or loss

    securities -$670,585 · other assets $0

  • 7d · Net gain or loss

    total -$670,585 · excluded -$670,585

  • 8a · Fundraising events: gross income

    $56,163

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $88,756

  • 8c · Net income from fundraising events

    total -$32,593 · excluded -$32,593

  • 10a · Gross sales of inventory

    $14,461,909

  • 10b · Cost of goods sold

    $8,045,706

  • 10c · Net income from sales of inventory

    total $6,416,203 · excluded $6,416,203

  • 11a · Other revenue: Advertising

    total $6,643,423 · unrelated business $6,643,423

  • 11b · Other revenue: Affinity Program

    total $4,037,500 · related or exempt $4,037,500

  • 11c · Other revenue: Label and Printing Income

    total $219,709 · related or exempt $219,709

  • 11d · All other revenue

    total $504,266 · related or exempt $0 · unrelated business $0 · excluded $504,266

  • 11e · Other revenue, total

    $11,404,898

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,806

  • 2 · Grants to domestic individuals

    total $1,225,409

  • 5 · Compensation of officers, directors and key employees

    total $2,238,982

  • 7 · Other salaries and wages

    total $13,921,280

  • 8 · Pension plan contributions

    total $152,741

  • 9 · Other employee benefits

    total $4,587,301

  • 10 · Payroll taxes

    total $1,158,314

  • 11b · Fees: legal

    total $182,630

  • 11c · Fees: accounting

    total $157,248

  • 11f · Fees: investment management

    total $390,372

  • 11g · Fees: other

    total $3,448,221

  • 12 · Advertising and promotion

    total $5,370,738

  • 13 · Office expenses

    total $8,959,873

  • 14 · Information technology

    total $215,097

  • 16 · Occupancy

    total $948,267

  • 17 · Travel

    total $1,743,200

  • 19 · Conferences, conventions and meetings

    total $4,639,045

  • 20 · Interest

    total $4,000

  • 22 · Depreciation, depletion and amortization

    total $720,065

  • 23 · Insurance

    total $632,882

  • 24a · Other expenses: Magazine Production

    total $9,625,266

  • 24b · Other expenses: Direct Membership Services

    total $870,609

  • 24c · Other expenses: Direct Program Expense

    total $7,307,896

  • 24d · Other expenses: Dues & Subscriptions

    total $100,305

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,503,739 · end of year $2,157,186

  • 2 · Savings and temporary cash investments

    beginning of year $118,061,555 · end of year $93,541,410

  • 4 · Accounts receivable

    beginning of year $3,857,112 · end of year $2,907,979

  • 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

  • 8 · Inventories for sale or use

    beginning of year $3,186,910 · end of year $3,878,992

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,091,014 · end of year $5,422,006

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

    $20,583,344

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

    $14,249,975

  • 10c · Land, buildings and equipment, net

    beginning of year $5,545,580 · end of year $6,333,369

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $42,794 · end of year $42,794

  • 15 · Other assets

    beginning of year $2,000,000 · end of year $2,000,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,553,985 · end of year $15,799,239

  • 19 · Deferred revenue

    beginning of year $49,900,399 · end of year $48,820,062

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0

  • 25 · Other liabilities

    beginning of year $27,405,308 · end of year $27,420,934

  • 27 · Net assets without donor restrictions

    beginning of year $28,365,259 · end of year $15,584,645

  • 28 · Net assets with donor restrictions

    beginning of year $10,063,753 · end of year $8,658,856

Mission and programs · 2022

Mission

As the nation's largest wartime veterans service organization, the federally chartered American Legion is committed to lifelong assistance and support for men and women who have served in the U.S. Armed Forces, significant activities of which include free benefits counseling, education and career guidance, and health-care advocacy. The American Legion also provides volunteer opportunities for veterans to mentor youth and sponsor wholesome programs in communities; leads activities that celebrate patriotism and honor; promotes strong national security; and provides meaningful fellowship among service members, veterans and their families.

  • 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.

As filed on the 2022 return.

Listed in Part VII

  • DANIEL S WHEELER

    NATIONAL ADJUTANT

    Total calculated
    $479,638
    From this org
    $366,075
    From related orgs
    $0
    Other
    $113,563
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $292,536
    Bonus
    $30,000
    Other
    $43,539
    Deferred
    $77,408
    Nontaxable benefits
    $36,155
    Filer's total
    $479,638

  • Mark C Seavey

    National Judge

    Total calculated
    $220,089
    From this org
    $153,096
    From related orgs
    $0
    Other
    $66,993
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,096
    Bonus
    $10,000
    Other
    $0
    Deferred
    $21,164
    Nontaxable benefits
    $45,829
    Filer's total
    $220,089

  • Paul Dillard

    National Commander

    Total calculated
    $121,920
    From this org
    $120,314
    From related orgs
    $0
    Other
    $1,606
    Hours/week
    40

  • Shawn T Long

    National Treasurer

    Total calculated
    $284,270
    From this org
    $211,804
    From related orgs
    $0
    Other
    $72,466
    Hours/week
    35 + 6 related

    Schedule J breakdown matched by us

    Base
    $201,804
    Bonus
    $10,000
    Other
    $0
    Deferred
    $37,880
    Nontaxable benefits
    $34,586
    Filer's total
    $284,270

  • Vincent J Troiola

    National Commander

    Total calculated
    $39,694
    From this org
    $39,694
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related

  • Berley Hanna Jr

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Carlton T Durham

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • CHARLES D AUCOIN

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • D JOSEPH JACKSON

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Dan Wiley

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Daniel Mark Antal

    Chaplain

    Total calculated
    $0
    Hours/week
    1

  • David C Hodgeboom

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • David J Johnson

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • David S Shore

    National Sargent at Arms

    Total calculated
    $0
    Hours/week
    1

  • Dean Overby

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Deborah A Davis

    Historian

    Total calculated
    $0
    Hours/week
    1

  • Dennis J Soppe

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Dennis O Brenden

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Douglas Ray Uhrig

    Vice Commander

    Total calculated
    $0
    Hours/week
    1

  • E Michael Stelacio

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Edward Cheatham Jr

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Edward J Trice

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Francis E Riddell Jr

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Frederick C Craigie

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • George E Scarborough

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Glenn L Wahus

    Vice Commander

    Total calculated
    $0
    Hours/week
    1

  • Hardwick O Hall Sr

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Issac Rodriguez

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • JAMES E PISA

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • James M Settle

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Jeanette R Evans

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey K Crouser

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Jerry D Lynch

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Jim V Ramos

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Joe A Lysaght

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Keith R Davidson

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Kenneth B Maynard Jr

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Kenneth C Hylton

    Vice Commander

    Total calculated
    $0
    Hours/week
    1

  • Kenneth W Mueller

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Kevin John Owens

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Linden B Dixon Jr

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Lloyd H Woods

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • MARY V ERDMAN

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael P Davis

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Michael S Napsey

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Michael T Byrnes

    Sargeant Arms

    Total calculated
    $0
    Hours/week
    1

  • Michael Wood

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Neil M Tack

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Patricia A Harris

    Vice Commander

    Total calculated
    $0
    Hours/week
    1

  • Paul M Kennedy

    Vice Commander

    Total calculated
    $0
    Hours/week
    1

  • Peter H Rice

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Phil Youngblood

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Robert C Heinisch

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Robert L Shappell

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Robert L Skinner

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Robert W Hensley

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Ronald L Larose

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Stephen M Masowick

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Steve Sweet

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Steve W Aguirre

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • TERRY D SCHOW

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Thomas J Florez

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Timothy W Smith

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • W Michael Bowen

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • Willard W Erickson

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • William C BarbKnecht

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • William O Moore JR

    National Executive Committee

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM W KILE

    NATIONAL EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Kevin J Bartlett

    National Judge Advocate

    Total calculated
    $105,913
    From this org
    $105,913
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Chanin Nuntavong

    Executive Director DC

    Total calculated
    $227,287
    From this org
    $192,724
    From related orgs
    $0
    Other
    $34,563
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,224
    Bonus
    $7,500
    Other
    $0
    Deferred
    $34,179
    Nontaxable benefits
    $384
    Filer's total
    $227,287

  • Dean Kessel

    Executive Director

    Total calculated
    $294,741
    From this org
    $220,898
    From related orgs
    $0
    Other
    $73,843
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,898
    Bonus
    $10,000
    Other
    $0
    Deferred
    $37,688
    Nontaxable benefits
    $36,155
    Filer's total
    $294,741

  • Horacio Baca

    Executive Director

    Total calculated
    $261,288
    From this org
    $243,326
    From related orgs
    $0
    Other
    $17,962
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,526
    Bonus
    $0
    Other
    $71,800
    Deferred
    $3,230
    Nontaxable benefits
    $14,732
    Filer's total
    $261,288

  • Rodney Rolland

    Assistant National Adjuciary

    Total calculated
    $243,835
    From this org
    $210,646
    From related orgs
    $0
    Other
    $33,189
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,646
    Bonus
    $10,000
    Other
    $0
    Deferred
    $32,661
    Nontaxable benefits
    $528
    Filer's total
    $243,835

  • David Sutton

    DIRECTOR IT

    Total calculated
    $185,122
    From this org
    $142,970
    From related orgs
    $0
    Other
    $42,152
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,970
    Bonus
    $0
    Other
    $0
    Deferred
    $5,192
    Nontaxable benefits
    $36,960
    Filer's total
    $185,122

  • Joseph Sharpe

    DIRECTOR/VETERAN EMPLOYMENT & EDUCATION

    Total calculated
    $147,696
    From this org
    $143,394
    From related orgs
    $0
    Other
    $4,302
    Hours/week
    40

  • Kimberly Meesters

    MARKETING DIRECTOR

    Total calculated
    $187,797
    From this org
    $164,260
    From related orgs
    $0
    Other
    $23,537
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,260
    Bonus
    $0
    Other
    $0
    Deferred
    $3,269
    Nontaxable benefits
    $20,268
    Filer's total
    $187,797

  • Michael Hunter

    PRINCIPAL BUSINESS ARCHITECT

    Total calculated
    $159,896
    From this org
    $151,319
    From related orgs
    $0
    Other
    $8,577
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,319
    Bonus
    $0
    Other
    $0
    Deferred
    $6,859
    Nontaxable benefits
    $1,718
    Filer's total
    $159,896

  • R Jeffrey Stoffer

    DIRECTOR/MARKETING, MEDIA & COMMUNICATIONS

    Total calculated
    $199,138
    From this org
    $156,276
    From related orgs
    $0
    Other
    $42,862
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,276
    Bonus
    $5,000
    Other
    $0
    Deferred
    $27,449
    Nontaxable benefits
    $15,413
    Filer's total
    $199,138

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel
First-class travel is provided to the National Commanders and National Adjutant when flight exceeds two hours. The travel is not included as taxable compensation.
Schedule J, Part I, Line 1a Travel for companions
The spouses of the National Commanders 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.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
TO PROVIDE AN APPROPRIATE ATMOSPHERE TO ENTERTAIN DISTINGUISHED GUESTS, 9 OFFICERS HAVE CERTAIN CLUB ACCESS UNDER A SINGLE MEMBERSHIP. THE CLUB IS USED FOR BUSINESS PURPOSES ONLY AND THE INDIVIDUAL OFFICERS HAVE NO PERSONAL MEMBERSHIP PRIVILEGES, THEREFORE NOT CONSIDERED COMPENSATION.
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: HORACIO BACA - $71,800 DANIEL WHEELER - $43,539 KEVIN BARTLETT - $81,547 Contributions were made to the plan for the following individuals: DANIEL S. WHEELER - $66,979 R.J. STOFFER - $22,683 SHAWN LONG - $30,647 DEAN KESSEL - $32,404 RODNEY ROLLAND - $28,129 CHANIN NUNTAVONG - $27,683 MARK SEAVEY - $15,914 MICHAEL HUNTER - $4,149

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

No itemized grants to organizations on this return.

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
2022
Filed
12 May 2023
IRS schema version
2022v5.0
Source object
202341329349304729

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