2025-02-26T07:23:30-06:00 2024-07-31 562353893 AGRESTA STORMS & O'LEARY PC 5140 COMMERCE CIRCLE INDIANAPOLIS IN 46237 990 2023-08-01 350144235 AMERICAN LEGION DEPARTMENT OF INDIANA AMER 3176301362 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 MILTON HOWARD FINANCE OFFICER 3176301362 2025-02-19 1 0 BRIAN C BECKMAN CPA P00343426 3177809850 2025-02-14 2023 2025-03-06 01:10:19Z ROBERT BURKHART 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 3273181 0 X WWW.INDIANALEGION.ORG X 1919 IN PROMOTION OF AMERICAN LEGION ACTIVITIES 31 31 21 200 0 0 1787132 1950733 214901 207200 339092 594573 313748 129481 2654873 2881987 0 996179 0 0 1291233 1353384 0 0 0 1601009 1364371 2892242 3713934 -237369 -831947 6883232 7426490 854909 2776950 6028323 4649540 PROMOTION OF AMERICAN LEGION ACTIVITIES 0 0 2922333 PROMOTION OF AMERICAN LEGION PROGRAMS 2922333 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 21 1 0 0 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 X ROB KELLEY 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 KENNY COOPER NATIONAL EXECUTIVE COMMITT 2.00 X X 0 0 0 DAVE ROACH DISTRICT COMMANDER 2.00 X 0 0 0 LINN HUTCHISON DISTRICT COMMANDER 2.00 X 0 0 0 TINA WALLACE 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 WAYNE ZEMAN DEPARTMENT VICE COMMANDER 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 ROBERT ROWLEY DISTRICT COMMANDER 2.00 X 0 0 0 SCOTT MEYER DISTRICT COMMANDER 2.00 X 0 0 0 BRIAN BARNETT DISTRICT COMMANDER 2.00 X 0 0 0 J DAVID BURNETTE JR DISTRICT COMMANDER 2.00 X 0 0 0 DAN RICHARDSON DISTRICT COMMANDER 2.00 X 0 0 0 CECIL BRUMMETT DISTRICT COMMANDER 2.00 X 0 0 0 JILL WABLE DISTRICT COMMANDER 2.00 X 0 0 0 BRANDON CROSS DEPARTMENT SGT AT ARMS 2.00 X X 0 0 0 TERRY SMITH ALT NATIONAL EXECUTIVE COM 2.00 X X 0 0 0 JERRY MELTON DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 JOE ALLEN DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 JACK PLATT DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 BOB OETH DEPARTMENT COMMANDER 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 1531436 344500 74797 1950733 INSURANCE PROGRAM 900099 133625 133625 SWEEPSTAKES PROGRAMS 900099 54555 54555 REHABILITATION PROGRAM 900099 19020 19020 207200 98979 98979 886788 391194 495594 495594 495594 14782 0 14782 14782 OTHER REVENUE 900099 114699 114699 114699 2881987 321899 0 609355 978409 978409 17770 17770 1075874 756304 319570 39470 27746 11724 152134 106945 45189 85906 60389 25517 16568 16568 47151 26900 20251 55690 16085 39605 124406 124406 213264 197745 15519 116233 116233 67694 67694 70191 70191 DUES SUBMITTED TO NATIO 250694 250694 VETERANS REHABILITATION 117888 117888 COMMANDER'S EXPENSES 49073 49073 GIFTS AND AWARDS 30850 30850 204669 169302 35367 3713934 2922333 791601 0 383154 287786 107649 472777 107224 33696 1301718 384097 905121 917621 5380084 5714610 6883232 7426490 554777 354405 222060 692894 78072 1729437 0 214 854909 2776950 X 4328802 1170276 1699521 3479264 6028323 4649540 6883232 7426490 X -831947 22155 -568991 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 256000 256000 485204 155219 329985 193907 39784 154123 366607 189094 177513 917621 CREDIT CARD LIABILITIES 214 214 X 4135503 22155 2246782 2268937 1866566 1015421 1015421 2881987 3145087 446574 446574 2698513 1015421 1015421 3713934 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 2024 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 AND CHANGES IN NET ASSETS, WHICH TOTALED $0 FOR THE YEAR ENDED JULY 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE REVENUE 253,567. SUBSIDIARY: INDIANA AMERICAN LEGION FOUNDATION REVENUE 1,993,215. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS 37,012. GRANTS TO SUBSIDIARY ELIMINATED 978,409. PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE EXPENSES 125,311. SUBSIDIARY: INDIANA AMERICAN LEGION FOUNDATION EXPENSES 321,263. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS 37,012. GRANTS TO SUBSIDIARY ELIMINATED 978,409. 0 INDIANA AMERICAN LEGION FOUNDATION INC 5440 HERBERT LORD RD INDIANAPOLIS IN 46216 834375439 978409 0 GRANT 1 SCHOLARSHIPS 10 17770 INDIANA AMERICAN LEGION FOUNDATION INC RELATED X 1729437 0 1 0 1729437 INDIANA AMERICAN LEGION FOUNDATION INC RELATED 978409 GRANT GRANT 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 XI, LINE 9: SUBSIDIARY ADJUSTMENTS -568,991. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.