American Legion National Headquarters

“Bylaws, Article VII, National Executive Committee Section 1. Between National Conventions, the administrative power shall be vested in the National Executive Committee, which shall be composed of the National Commander, the National Vice Commanders, and one National Executive Committeeman and one alternate from each Department to be elected as such department shall determine, the alternate to act only in the absence of the National Executive Committeeman.”

“The organization does not have any committees with authority to act on its behalf.”

“The organization does have local chapters. However, the organization does not have written policies and procedures governing the activities of such chapters. The departments and posts are independent corporations. American Legion National Headquarters provides support of programs but those programs are not mandated.”

“The American Legion National Headquarters Board of Directors has delegated its authority for oversight and review of the Form 990 to a body of a more appropriate size and expertise. This body is called the Financial Governance Committee. Any action taken by the Financial Governance Committee is reported to the full board and the board is afforded the opportunity to comment on those actions. The Form 990 was reviewed by the Financial Governance Committee before it was filed.”

“The organization has a written conflict of interest policy. Every employee who is above deputy director is required to complete the conflict of interest disclosure. The Human Resources department ensures all required employees have completed the disclosure on an annual basis. The National Judge Advocate ensures all board members comply with the disclosure policy. The officers and directors are required to disclose annually interests that could give rise to conflicts. Together the human resources department and the National Judge Advocate monitor and enforce compliance with the policy.”

“The compensation of the organization's National Adjutant (the top management official) is reviewed annually by the Compensation Committee, gathered for the sole purpose of researching and overseeing the compensation of the organization's top officials. The committee is a group of independent persons who use compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2020.”

“In addition, the Compensation Committee annually reviews the salaries/honorariums of all other officers and key employees of the organization. This review includes the following positions: National Commander, National Judge Advocate, National Treasurer, and the 3 Executive Directors. The committee uses compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in February 2020.”

“The organization's financial statements are filed with Congress annually and are available to the general public. The governing documents and conflict of interest policy are available upon request.”

“Other revenue - Total Revenue: 1430588, Related or Exempt Function Revenue: 1430588, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Other Revenue - Total Revenue: 121626, Related or Exempt Function Revenue: 121626, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Change in Paid-up-for-life membership - 72652; Amortization of Pension Loss - -2224672; Pension related changes other than net periodic pension cost - -1192424; Change in value of CFA - 4790;”