2026-04-14T11:02:55-05:00 2025-07-31 562353893 AGRESTA STORMS & O'LEARY PC 5140 COMMERCE CIRCLE INDIANAPOLIS IN 46237 990 2024-08-01 350144235 AMERICAN LEGION DEPARTMENT OF INDIANA AMER 3176301362 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 MILTON HOWARD FINANCE OFFICER 3176301362 2026-02-25 1 0 MICHELLE A CLOUSE EA P01218056 3177809850 2026-02-25 2024 2025-03-06 01:10:19Z RON PATTERSON 5440 HERBERT LORD ROAD INDIANAPOLIS IN 46216 3394439 0 X WWW.INDIANALEGION.ORG X 1919 IN PROMOTION OF AMERICAN LEGION ACTIVITIES 31 31 18 75 0 0 1950733 2088148 207200 118021 594573 -5640 129481 248929 2881987 2449458 996179 0 0 0 1353384 1336891 0 0 0 1364371 1163696 3713934 2500587 -831947 -51129 7426490 6339378 2776950 1054980 4649540 5284398 PROMOTION OF AMERICAN LEGION ACTIVITIES 0 0 1764208 PROMOTION OF AMERICAN LEGION PROGRAMS 1764208 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 18 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 TERRY SMITH ALT NATIONAL EXECUTIVE COM 2.00 X X 0 0 0 ROBERT BURKART DEPARTMENT COMMANDER 2.00 X X 0 0 0 MILTON HOWARD DEPARTMENT FINANCE OFFICER 2.00 X X 0 0 0 DAVID BURNETTE DEPARTMENT SGT AT ARMS 2.00 X X 0 0 0 JAMES TIMPE DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 RICHIE KING SR DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 ROGER CLARK DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 JOHN KLEPFER DEPARTMENT VICE COMMANDER 2.00 X X 0 0 0 TOMMY PENSON DISTRICT COMMANDER 2.00 X 0 0 0 KIMBERLY PULSIPHER DISTRICT COMMANDER 2.00 X 0 0 0 CECIL BRUMMETT DISTRICT COMMANDER 2.00 X 0 0 0 JESSE BOOKER DISTRICT COMMANDER 2.00 X 0 0 0 MICHELLE AMICK DISTRICT COMMANDER 2.00 X 0 0 0 TIM MCMAHAN DISTRICT COMMANDER 2.00 X 0 0 0 JESSE BROWN DISTRICT COMMANDER 2.00 X 0 0 0 ROCKY BAIZE DISTRICT COMMANDER 2.00 X 0 0 0 KEVIN THOMASSON DISTRICT COMMANDER 2.00 X 0 0 0 CHRIS HELMS DISTRICT COMMANDER 2.00 X 0 0 0 DANIEL CUNNINGHAM DISTRICT COMMANDER 2.00 X 0 0 0 MIKE WOODEN DISTRICT COMMANDER 2.00 X 0 0 0 JILL WABLE DISTRICT COMMANDER 2.00 X 0 0 0 CECIL BRUMMETT DISTRICT COMMANDER 2.00 X 0 0 0 DAN RICHARDSON DISTRICT COMMANDER 2.00 X 0 0 0 J DAVID BURNETTE JR DISTRICT COMMANDER 2.00 X 0 0 0 JUDY PEARSON DISTRICT COMMANDER 2.00 X 0 0 0 DALE MCDONALD DISTRICT COMMANDER 2.00 X 0 0 0 BRIAN BARNETT DISTRICT COMMANDER 2.00 X 0 0 0 LONNY BARNETT DISTRICT COMMANDER 2.00 X 0 0 0 SCOTT MEYER DISTRICT COMMANDER 2.00 X 0 0 0 ROBERT ROWLEY DISTRICT COMMANDER 2.00 X 0 0 0 KENNY COOPER NATIONAL EXECUTIVE COMMITT 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 1739778 16346 325872 6152 2088148 INSURANCE PROGRAM 900099 57326 57326 SWEEPSTAKES PROGRAMS 900099 40505 40505 REHABILITATION PROGRAMS 900099 20190 20190 118021 169328 169328 752111 927079 -174968 -174968 -174968 17902 16346 17902 0 OTHER REVENUE 900099 248929 248929 248929 2449458 366950 0 -5640 1106485 818321 288164 28144 20814 7330 116744 86340 30404 85518 63246 22272 5778 5778 21746 21746 26377 26377 8327 8327 52405 14823 37582 119600 119600 153084 140488 12596 166733 166733 78673 78673 36969 36969 DUES SUBMITTED TO NATIO 176164 176164 VETERANS REHABILITATION 53665 53665 OFFICER VISITS 45947 37925 8022 COMMANDER'S EXPENSES 36330 36330 181898 149359 32539 2500587 1764208 736379 0 287786 343884 472777 493919 33696 51577 1279663 338563 917621 941100 5714610 4508898 7426490 6339378 354405 273334 692894 735920 1729437 45726 214 0 2776950 1054980 X 1170276 5230499 3479264 53899 4649540 5284398 7426490 6339378 -51129 685987 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 256000 256000 501339 142837 358502 193907 51719 142188 328417 144007 184410 941100 X 4034029 998643 630880 1629523 2404506 44952 44952 2449458 2913813 458178 458178 2455635 44952 44952 2500587 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 2022 THROUGH 2025 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, 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE REVENUE 95,576. SUBSIDIARY: INDIANA AMERICAN LEGION FOUNDATION REVENUE 535,304. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS 44,952. PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY: HOOSIER BOYS STATE EXPENSES 100,485. SUBSIDIARY: INDIANA AMERICAN LEGION FOUNDATION EXPENSES 357,693. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INCOME IN FINANCIAL STATEMENTS 44,952. SPRING POPPY 20664 20664 7471 DEPARTMENT DECAL 13584 13584 10431 34248 34248 17902 17902 16346 INDIANA AMERICAN LEGION FOUNDATION INC RELATED OPERATIONAL EXPENSE SHARING X 45726 0 1 0 45726 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION MUST RENEW THEIR MEMBERSHIP ANNUALLY UNLESS THEY 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. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.