2025-05-15T07:51:19-05:00 2024-06-30 310984945 WHALEN CPAS 250 W OLD WILSON BRIDGE RD STE 300 WORTHINGTON OH 43085 990 2023-07-01 314115640 THE AMERICAN LEGION DEPARTMENT OF OHIO INC AMER 7403627478 60 BIG RUN ROAD PO BOX 8007 DELAWARE OH 430158007 JOHN D ROBINSON ADJUTANT 7403627478 2025-05-14 1 1 Jeffery A Pumplun CPA P01615641 6143964200 2025-05-14 2023 2025-03-06 01:10:19Z JOHN D ROBINSON 60 BIG RUN ROAD DELAWARE OH 43015 2788169 0 X HTTP://WWW.OHIOLEGION.COM X 1919 OH PRESERVE DEMOCRACY, UPHOLD PATRIOTISM, PERPETUATE AMERICANISM, & PRESERVE MEMORIES OF GREAT WARS. 51 51 16 70000 0 0 352884 1280991 1137154 1326860 239419 106740 63760 73578 1793217 2788169 102564 128484 0 0 986938 1059752 0 0 0 1320318 1305115 2409820 2493351 -616603 294818 9145406 10230338 619076 435777 8526330 9794561 X SERVES VETERANS BY PROVIDING BENEFITS, EMPLOYMENT, AND CHILD WELFARE PROGRAMS. ALSO WORKS TO IMPROVE COMMUNITIES THROUGH SERVICE, ATHLETICS, AND EDUCATION. 0 0 REHABILITATION AND SERVICE: YEARLY PROCESSES OVER $40 MILLION IN CLAIMS FOR VETERANS' BENEFITS FOR ANY VETERAN OR VETERAN'S SPOUSE OR DEPENDENTS. ALSO PROVIDES EMPLOYMENT & CHILD WELFARE PROGRAMS. SPECIAL RESERVE - GIFTS FOR YANKS: PROVIDES NUMEROUS ITEMS TO VETERANS ADMINISTRATION CARE FACILITIES (NOT PROVIDED IN THEIR FEDERALLY FUNDED BUDGETS) FOR THE IMPROVEMENT OF CARE FOR HOSPITALIZED VETERANS IN OHIO. SONS OF AMERICAN LEGION AND LIFETIME MEMBERSHIP WHICH PROMOTE VETERANS INTERESTS AND EXTEND INVOLVEMENT TO A BROADER RANGE OF INDIVIDUALS IN THE COMMUNITY. CONVENTION DELEGATES ALLOWANCES: SUBSIDIZES THE COST OF DELEGATES TO ATTEND BOTH THE STATE & NATIONAL AMERICAN LEGION CONVENTIONS.LEGIONNAIRES WELFARE/PROMOTION: COMPRISED OF FOUR FUNDS: UNIFORMED GROUPS ALLOWANCES, SOFTBALL, BOWLING & BASEBALL AND SCHOLARSHIP. PROMOTES INTERACTION AMONG LEGIONNAIRES BY PROVIDING ORGANIZED ACTIVITIES.SPECIAL OLYMPICS: CONTRIBUTIONS TO THE SPECIAL OLYMPICS FOUNDATION FOR PROMOTION OF EVENTS FOR THE MENTALLY & PHYSICALLY HANDICAPPED. 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 5 0 1 16 1 0 0 0 0 0 0 0 0 0 0 X 51 51 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 OH X JOHN D ROBINSON 7403627478 60 BIG RUN ROAD DELAWARE OH 43015 X JASON RUE COMMANDER 1.00 0.00 X X 0 0 0 ARNOLD AJ WHATLEY 1ST VICE COMMANDER 1.00 0.00 X X 0 0 0 STAN OREN 2ND VICE COMMANDER 1.00 0.00 X X 0 0 0 JOSE RIVERA TREASURER 1.00 0.00 X X 0 0 0 RON DISTEL CHAPLAIN 1.00 0.00 X X 0 0 0 JAMES FAST ASSISTANT CHAPLAIN 1.00 0.00 X X 0 0 0 CHARLES STENNIS PAST DEPT. COMMANDER 1.00 0.00 X X 0 0 0 STEVE MASOWICK NATL EXEC COMMITTEEMAN 1.00 0.00 X X 0 0 0 RON CHAPMAN ALTERNATE NECMAN 1.00 0.00 X X 0 0 0 JOSH BROWN JUDGE ADVOCATE 1.00 0.00 X X 0 0 0 HAROLD LANDIS 1ST DISTRICT COMMANDER 1.00 0.00 X 0 0 0 MARK MAHLMAN 1ST DISTRICT VICE COMMANDER 1.00 0.00 X 0 0 0 DEAN BOYERS 1ST DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 THOMAS TIERNEY 2ND DISTRICT COMMANDER 1.00 0.00 X 0 0 0 MIKE HOMAN 2ND DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 KEN LAVOY 3RD DISTRICT COMMANDER 1.00 0.00 X 0 0 0 CHRIS EMMONS 3RD DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 BRIAN FOWLE 3RD DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 ALBERT BUXTON 4TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 ROBERT WILSON 4TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 CHAMP BROWN 4TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 MARTY MOORE 5TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 BOB MASON 5TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 MELISSA RODGERS 5TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 CHRIS MILLER 6TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 DAN GOODMAN 6TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 WILLIAM LITTLE 6TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 LORENA NICHOLS 7TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 JOHNNY CONLEY 7TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 ROBERT WAGONER 7TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 DONALD CAPPS 8TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 LARRY SULLIVAN 8TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 MIKE LINCOLN 8TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 WILLIAM DITTEBRAND 9TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 JACQUELINE WHETSTONE 9TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 SAMUEL SWOGER III 9TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 WESLEY CROTHERS 10TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 HOWARD MAROTTO 10TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 RALPH VANKIRK 10TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 THOM STAN 11TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 DAVID TAYLOR 11TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 ED GRIMES 11TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 BRAD BEATTY 12TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 MIKE HIGGINS 12TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 SUZETTE HELLER 12TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 BERT BOYD SR 13TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 RICHARD WENGATZ 13TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 RICHARD WRIGHT 13TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 SHARON MCCLAIN 14TH DISTRICT COMMANDER 1.00 0.00 X 0 0 0 RODGER WIANT 14TH DISTRICT 1ST VICE COMMANDER 1.00 0.00 X 0 0 0 JOHN LIFE 14TH DISTRICT 2ND VICE COMMANDER 1.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 1280991 1280991 MEMBERSHIP DUES 900099 835529 835529 GIFTS FOR YANKS 900099 244998 244998 ENROLLMENT FEES 900099 226793 226793 MERCHANDISE & MARKETIN 900099 19540 19540 1326860 106740 106740 DEPARTMENT CONVENTION 900099 57948 57948 BASEBALL INCOME 900099 14610 14610 OTHER INCOME 900099 1020 1020 73578 2788169 1400438 0 106740 24000 104484 779813 17276 205201 57462 89708 52608 38554 233337 15612 39983 41262 263104 208 78251 SUPPLIES 275768 OTHER EXPENSE 125336 BASEBALL PURCHASES 29411 OUTSIDE SERVICES 21973 2493351 1047808 982311 14000 480867 39686 48582 2533963 1368591 1139780 1165372 6904132 7553206 9145406 10230338 253844 19572 365232 416205 619076 435777 X 6432426 7723748 2093904 2070813 8526330 9794561 9145406 10230338 294818 973413 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8082246 8082246 2276453 5606557 248907 49671 8082246 2035234 392375 -151155 2276454 2035234 2035234 2035234 2035234 1 1 0 145289 145289 2082782 1214701 868081 238546 133484 105062 67346 20406 46940 1165372 LIFE MEMBERS DUES OBLIGATIONS 218900 RETIREMENT -1126 AGENCY FUND 198431 416205 X Part V, Line 4: THE ORGANIZATION MAINTAINS SEVERAL TEMPORARILY RESTRICTED, PERMANENTLY RESTRICTED, AND BOARD DESIGNATED FUNDS, WHICH INCLUDES THE SPECIAL OLYMPICS, SCHOLARSHIP, ALUMNI ASSOCIATION, DISASTER EMERGENCY RELIEF FUND, NATIONAL CONVENTION FUND, DEPARTMENT CONVENTION FUND, PAST COMMANDER FUND, SPECIAL RESERVE - GIFTS FOR YANKS FUND, AND THE LIFE MEMBERSHIP FUND. THE SPECIAL OLYMPIC FUND IS COMPOSED OF TEMPORARILY RESTRICTED NET ASSETS THAT ARE DESIGNATED FOR THE ORGANIZATION'S SPECIAL OLYMPICS PROGRAM. THIS PROGRAM INVOLVES MAKING CONTRIBUTIONS TO THE SPECIAL OLYMPICS FOUNDATION FOR THE PROMOTION OF EVENTS FOR THE MENTALLY AND PHYSICALLY HANDICAPPED. THE SCHOLARSHIP FUND IS COMPOSED OF TEMPORARILY AND PERMANENTY RESTRICTED NET ASSETS WHOSE INTERESTS AND EARNINGS HAVE BEEN DESIGNATED FOR THE SCHOLARSHIP PROGRAM. THE DISASTER EMERGENCY RELIEF FUND IS COMPOSTED OF BOARD DESIGNATED FUNDS THAT HAVE BEEN SET ASIDE TO SUPPORT AND HELP POSTS THROUGHOUT THE COUNTRY THAT HAVE BEEN AFFECTED BY NATURAL OR OTHER DISASTERS. THE NATIONAL CONVENTION FUND IS COMPOSTED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY THE DELEGATE ALLOWANCES AND EXPENSES TO THE NATIONAL CONVENTION. THE DEPARTMENT CONVENTION FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY THE DELEGATE ALLOWANCES AND EXPENSES TO THE STATE CONVENTION. THE PAST COMMANDER FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR FUNERAL FLOWERS FOR FORMER COMMANDERS AND FORMER COMMANDER'S SPOUSES. THE SPECIAL RESERVE - GIFTS FOR YANKS FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT SUPPORT THE "GIFTS FOR YANKS" PROGRAM THAT PROVIDES GIFTS FOR OHIO VETERANS THAT ARE HOSPITALIZED IN OHIO'S VA HOSPITALS, STATE MENTAL HEALTH FACILITIES, AND THE OHIO VETERANS' HOME. LIFE MEMBERSHIP FUND IS COMPOSED OF BOARD DESIGNATED FUNDS THAT ARE USED TO PAY FOR THE DUES FOR THE YEARLY DUES FOR THE LIFE MEMBERS. LIFE MEMBERSHIP IS NO LONGER AVAILABLE TO MEMBERS. Part X, Line 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE DEPARTMENT TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOTE THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. 1 SPECIAL OLYMPICS OHIO 3303 WINCHESTER PIKE COLUMBUS OH 43232 510183468 501(C)(3) 24000 0 TO HELP OHIO VETERANS GENERAL SCHOLARSHIPS 12 42500 0 Part I, Line 2: THE ORGANIZATION MONITORS THE USE OF SCHOLARSHIPS MADE TO INDIVIDUALS BY PAYING THE SCHOLARSHIPS DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUALS ATTEND. ALL OTHER GRANTS AND OTHER CONTRIBUTIONS ARE PAID DIRECTLY TO CHARITABLE ORGANIZATIONS OR GOVERNMENTAL ORGANIZATIONS FOR THE EXEMPT PURPOSE OF THOSE ORGANIZATIONS. Form 990, Part VI, Section B, line 11b THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND ADJUSTANT PRIOR TO FILING. Form 990, Part VI, Section B, line 15 THE PROCESS FOR DETERMINING THE COMPENSATION PACKAGE FOR THE ADJUTANT INCLUDES AN ANNUAL RECOMMENDATION FOR COMPENSATION INCREASES BY THE FINANCE COMMITTEE. THESE RECOMMENDATIONS MUST THEN BE APPROVED BY THE EXECUTIVE COMMITTEE. THE COMPENSATION FOR THE ADJUTANT IS DETERMINED BASED ON THE TOTAL AVAILABLE COMPENSATION POOL AND THE COMPLETED EVALUATION. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES INC 60 BIG RUN ROAD DELAWARE OH 43015 020692968 SUPPORT CHARITABLE PROGRAMS OF THE AMERICAN LEGION OH 501(c)(3) Line 11 AMERICAN LEGION DEPARTMENT OF OHIO INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES INC C 140010 CASH