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Nonprofiteer
← AMERICAN LEGION CHARITIES INC

Form 990 for tax year 2022

Filed by AMERICAN LEGION CHARITIES INC.

Totals

Total revenue
$21,995,067
Total expenses
$30,312,267
Contributions and grants received
$21,613,019
Grants paid
$2,159,103
Program service revenue
$0
Investment income
$81,924
Other revenue
$300,124
Total assets, end of year
$5,625,325
Total liabilities, end of year
$9,428,421
Net assets or fund balances, end of year
-$3,803,096
Program services expenses (Part IX)
$2,159,103
Management and general expenses
$298,742
Fundraising expenses
$27,854,422
Program service expenses (Part III)
$2,159,103

Program services were 7.1% 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

    $21,613,019

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $99,961 · excluded $99,961

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $894,561

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

    securities $912,598

  • 7c · Gain or loss

    securities -$18,037 · other assets $0

  • 7d · Net gain or loss

    total -$18,037 · excluded -$18,037

  • 11a · Other revenue: Miscellaneous Revenue

    total $300,124 · excluded $300,124

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $300,124

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,889,661 · program services $1,889,661

  • 2 · Grants to domestic individuals

    total $269,442 · program services $269,442

  • 11e · Fees: professional fundraising services

    total $9,544,992 · fundraising $9,544,992

  • 11f · Fees: investment management

    total $17,323 · management and general $17,323

  • 11g · Fees: other

    total $38,044 · program services $0 · management and general $38,044 · fundraising $0

  • 12 · Advertising and promotion

    total $18,549,601 · management and general $240,171 · fundraising $18,309,430

  • 23 · Insurance

    total $3,204 · management and general $3,204

  • 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 $1,564,908 · end of year $1,889,462

  • 4 · Accounts receivable

    beginning of year $0 · end of year $18,653

  • 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 $183,118

  • 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 $3,497,338 · end of year $3,686,858

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $150,395 · end of year $30,352

  • 17 · Accounts payable and accrued expenses

    beginning of year $353,462 · end of year $9,428,421

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $121,178 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $1,069,135 · end of year -$7,480,611

  • 28 · Net assets with donor restrictions

    beginning of year $3,851,984 · end of year $3,677,515

Mission and programs · 2022

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 $2,159,103 · Grants $2,159,103

As filed on the 2022 return.

Listed in Part VII

  • Carl E Levi

    Vice Chairman (Thru Oct 2022)

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • 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

  • Mary A Rooney

    Assistant Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Rodney K Rolland

    Assistant Secretary

    Total calculated
    $0
    Hours/week
    1

  • Shawn T Long

    National Treasurer

    Total calculated
    $284,270
    From this org
    $0
    From related orgs
    $211,804
    Other
    $72,466
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

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

  • Autrey B James

    Board Member (Thru OCT 2022)

    Total calculated
    $0
    Hours/week
    1

  • 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

  • Myron D Kirby

    Board Member (Thru Oct 2022)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Robert L Morrill

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Walter W Ivie

    Board Member

    Total calculated
    $0
    Hours/week
    1 + 1 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). CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $30,647
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

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
202321329349305902

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