2024-02-01T07:50:24-06:00 2023-07-31 562353893 AGRESTA STORMS & O'LEARY PC 5140 COMMERCE CIRCLE INDIANAPOLIS IN 46237 990 2022-08-01 350144235 AMERICAN LEGION DEPARTMENT OF INDIANA AMER 3176301362 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 MILTON HOWARD FINANCE OFFICER 3176301362 2024-01-22 1 MILTON HOWARD XXX-XX-XXXX 0 MICHELLE A CLOUSE EA P01218056 3177809850 2024-01-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES DAUBE 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 3104495 0 X WWW.INDIANALEGION.ORG X 1919 IN PROMOTION OF AMERICAN LEGION ACTIVITIES 31 31 22 100 0 0 2162619 1787132 302820 214901 561179 339092 306079 313748 3332697 2654873 0 0 0 0 1266975 1291233 0 0 0 2082774 1601009 3349749 2892242 -17052 -237369 6888018 6883232 655717 854909 6232301 6028323 PROMOTION OF AMERICAN LEGION ACTIVITIES 0 0 2062480 PROMOTION OF AMERICAN LEGION PROGRAMS 2062480 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 22 1 0 0 0 0 0 0 0 0 0 0 X 31 31 0 0 0 0 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 0 IN X MARK BERNHARDT 3176301362 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 ED TRICE NATIONAL EXECUTIVE COMMITTEE MEMBER 2.00 X X 0 0 0 ROB KELLEY DISTRICT COMMANDER 2.00 X 0 0 0 ROGER CLARK DISTRICT COMMANDER 2.00 X 0 0 0 LONNIE BOYCE DISTRICT COMMANDER 2.00 X 0 0 0 MILTON HOWARD DEPARTMENT FINANCE OFFICER 2.00 X X 0 0 0 KEVIN URBANCZYK DISTRICT COMMANDER 2.00 X 0 0 0 ALEXANDER MAGYAR DISTRICT COMMANDER 2.00 X 0 0 0 KENNY COOPER ALT NATIONAL EXECUTIVE COMMITTEE MEMBER 2.00 X X 0 0 0 DAVE ROACH DISTRICT COMMANDER 2.00 X 0 0 0 BEN OLSEN DISTRICT COMMANDER 2.00 X 0 0 0 MITCH MULLINS DISTRICT COMMANDER 2.00 X 0 0 0 DAVID MILLER DISTRICT COMMANDER 2.00 X 0 0 0 LINN HUTCHISON DISTRICT COMMANDER 2.00 X 0 0 0 KEVIN BRINKSNEADER DISTRICT COMMANDER 2.00 X 0 0 0 TINA WALLACE DISTRICT COMMANDER 2.00 X 0 0 0 RICHIE KING SR DISTRICT COMMANDER 2.00 X 0 0 0 YVETTE FANCHER DISTRICT COMMANDER 2.00 X 0 0 0 LONNY BARNETT DISTRICT COMMANDER 2.00 X 0 0 0 RONALD ARRINGTON DISTRICT COMMANDER 2.00 X 0 0 0 DALE MCDONALD DISTRICT COMMANDER 2.00 X 0 0 0 JUDY PEARSON DISTRICT COMMANDER 2.00 X 0 0 0 STEVE SHORT DISTRICT COMMANDER 2.00 X 0 0 0 KAREN CLARK DISTRICT COMMANDER 2.00 X 0 0 0 JIM DAUBE DEPARTMENT COMMANDER 2.00 X X 0 0 0 THOMAS FREDERICK DEPARTMENT VICE COMMAMNER 2.00 X X 0 0 0 GAIL GALICH DEPARTMENT VICE COMMAMNER 2.00 X X 0 0 0 GINA OWENS DEPARTMENT VICE COMMAMNER 2.00 X X 0 0 0 RONALD BYRLEY DEPARTMENT VICE COMMAMNER 2.00 X X 0 0 0 WAYNE ZEMAN DEPARTMENT SGT AT ARMS 2.00 X X 0 0 0 JOHN MORT DISTRICT COMMANDER 2.00 X 0 0 0 MIKE WOODEN DISTRICT COMMANDER 2.00 X 0 0 0 CHAD WOODBURN DEPARTMENT ADJUTANT 40.00 X X 65257 0 0 HUGH DAGLEY DEPARTMENT ADJUTANT 40.00 X X 54143 0 0 119400 0 0 0 0 0 0 0 1585132 202000 1787132 DONATIONS AND BEQUESTS 900099 152170 152170 SWEEPSTAKES PROGRAMS 900099 44231 44231 REHABILITATION PROGRAM 900099 18500 18500 214901 173285 173285 573030 42399 411082 38540 161948 3859 165807 3859 161948 OTHER REVENUE 900099 243340 243340 INSURANCE PROGRAM 900099 70408 70408 313748 2654873 532508 0 335233 X 1038389 710963 327426 35417 24249 11168 137288 93998 43290 80139 54869 25270 25514 25514 80256 2000 78256 52587 2141 50446 13620 13620 144580 134766 9814 83884 83884 58558 58558 47718 47718 DUES SUBMITTED TO NATIO 285676 285676 CHARITABLE CONTRIBUTION 103806 96727 7079 SCHOLARSHIPS 101024 101024 REPAIRS AND MAINTENANCE 95707 95707 508079 472183 35896 2892242 2062480 829762 0 419580 383154 46355 107649 1813 0 63258 107224 1221524 316403 818726 905121 5538286 5380084 6888018 6883232 370960 554777 216353 222060 78072 68404 655717 854909 X 4386399 4328802 1845902 1699521 6232301 6028323 6888018 6883232 -237369 121146 -87755 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 256000 256000 965524 316403 649121 905121 X 3014334 121146 263829 384975 2629359 25514 25514 2654873 3077201 101 210372 210473 2866728 25514 25514 2892242 PART X, LINE 2: THE ORGANIZATION IS SUBJECT TO AUDIT BY FEDERAL, STATE OR LOCAL AUTHORITIES IN THE AREAS OF INCOME TAXES. ALONG WITH A FEDERAL TAX FILING, THE ORGANIZATION FILES IN THE STATE OF INDIANA. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR 2021 THROUGH 2023 ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE. THESE AUDITS COULD INCLUDE QUESTIONING THE ORGANIZATION'S TAX-EXEMPT STATUS AND COMPLIANCE WITH FEDERAL, STATE, AND LOCAL TAX LAWS AND POTENTIAL UNRELATED BUSINESS INCOME TAX. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT TWELVE MONTHS OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THEREFORE, THERE IS NO EFFECT RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS FOR ASSETS OR LIABILITIES RESULTING FROM UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE PENALTIES AND INTEREST AS INCURRED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES, WHICH TOTALED $0 FOR THE YEAR ENDED JULY 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE REVENUE SUBSIDIARY: INDIANA AMERICAN LEGION LEGACY FOUNDATION REVENUE PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE EXPENSES SUBSIDIARY: INDIANA AMERICAN LEGION LEGACY FOUNDATION EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS INDIANA AMERICAN LEGION LEGACY FOUNDATION INC RELATED X 78072 0 1 0 78072 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION MUST RENEW THEIR MEMBERSHIP ANNUALLY UNLESSTHEY ARE A "PAID FOR LIFE" MEMBER. FORM 990, PART VI, SECTION A, LINE 7B OFFICERS ARE ELECTED BY THE MEMBERSHIP ANNUALLY AND ANY INCREASE IN DUES MUST BE APPROVED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS AND APPROVES THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE FOR EMPLOYEES AND A POLICY REQUIRING OFFICERS TO DISCLOSE WHETHER THEY OR ANY FAMILY MEMBERS HAVE A FINANCIAL OR EMPLOYMENT RELATIONSHIP WITH COMPETITORS, VENDORS, OR OTHER FIRMS WITH WHICH THE ORGANIZATION HAS A BUSINESS RELATIONSHIP. COMPARISON BIDS ARE OBTAINED ON ANY NEW VENDORS ON A REGULAR BASIS AND ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE DEPARTMENT JUDGE ADVOCATE. FORM 990, PART VI, SECTION B, LINE 15B ANNUAL EVALUATIONS ARE COMPLETED ON ALL EMPLOYEES BY THEIR IMMEDIATE SUPERVISOR AND IN THE CASE OF THE ADJUTANT - BY THE FINANCE CHAIRMAN AND DEPARTMENT COMMANDER. ALL SALARIES/RAISES ARE COMPARED TO SALARY SCALES AND COMPARABLE OUTSIDE ON AN ANNUAL BASIS AND DISCUSSED WITH AND APPROVED BY THE EXECUTIVE SECTION OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E VETERANS REHABILITATION: PROGRAM SERVICE EXPENSES 86,851. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,851. HOOSIER LEGIONNAIRE : PROGRAM SERVICE EXPENSES 79,057. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,057. COMMANDER'S EXPENSES: PROGRAM SERVICE EXPENSES 52,665. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,665. WELLNESS: PROGRAM SERVICE EXPENSES 37,538. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,538. OFFICER VISITS: PROGRAM SERVICE EXPENSES 31,410. MANAGEMENT AND GENERAL EXPENSES 5,150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,560. HOOSIER BOYS STATE: PROGRAM SERVICE EXPENSES 32,213. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,213. GIFTS AND AWARDS: PROGRAM SERVICE EXPENSES 28,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,575. POSTAGE: PROGRAM SERVICE EXPENSES 17,725. MANAGEMENT AND GENERAL EXPENSES 6,286. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,011. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 13,399. MANAGEMENT AND GENERAL EXPENSES 10,485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,884. DISTRICT COMMANDER EXPENSES: PROGRAM SERVICE EXPENSES 17,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,273. DEPARTMENT PROJECTS: PROGRAM SERVICE EXPENSES 14,530. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,530. VICE COMMANDER EXPENSES: PROGRAM SERVICE EXPENSES 13,806. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,806. AMERICANISM AND GOVERNMENT: PROGRAM SERVICE EXPENSES 13,432. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,432. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,160. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,160. ATHLETICS: PROGRAM SERVICE EXPENSES 10,688. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,688. PUBLIC RELATIONS PROJECTS: PROGRAM SERVICE EXPENSES 8,614. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,614. NATIONAL FUND CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 5,772. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,772. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 3,361. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,361. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,696. MANAGEMENT AND GENERAL EXPENSES 340. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,036. EDUCATION AND TRAINING : PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. ORATORICAL: PROGRAM SERVICE EXPENSES 1,181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,181. PRINTING AND COPYING: PROGRAM SERVICE EXPENSES 558. MANAGEMENT AND GENERAL EXPENSES 475. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,033. SCOUTING: PROGRAM SERVICE EXPENSES 339. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 339.