American Legion Auxiliary

“American legion auxiliary is organized as a not-for-profit membership organization.”

“At the annual national convention, members elect the national officers.”

“At the annual national convention, members vote on proposed amendments to its constitution and bylaws and other resolutions presented at the convention.”

“Ala management reviews and completes the 990 checklist provided by the outside independent accounting firm and includes appropriate supporting information and schedules for the tax preparers. The outside independent accounting firm prepares the 990 form, 990t (if needed) and state return. The draft 990, 990t (if needed) and state return forms are sent to the ala national risk and compliance committee, along with a copy of the audited financial statements. The ala national risk and compliance committee: - reviews the draft 990 and 990t (if needed) and copy of audited financial statements. - determines that responses in the 990 and 990t (if needed), are consistent with their understanding of the facts. - drafts questions or comments resulting from their review for the tax preparers (outside independent accounting firm). - meets with management and outside independent accounting firm to review and resolve all questions/comments. - documents their review and approval of the forms through written meeting minutes. Form 990, 990t (if needed) and state return form are reviewed and signed by the national secretary. Management files the completed forms. -a link is shared with all members of the board for their review of the 990 prior to its submission.”

“To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, reviews are conducted annually through the risk and compliance committee.”

“Compensation decisions for the executive director and other officers of the organization are reviewed and approved by the ala national finance committee.”

“The organization's form 990 and most recent audited financial statements are available for review at their website and upon request. The governing documents and conflict of interest policy are available for review upon request.”

“Per the ala's national constitution, governing decisions are made at the annual national convention, with the national executive committee (nec) serving as the governing body between said conventions. Past national presidents (pnps), in good standing in their units, are delegates to the convention for their respective states, giving them the right to vote on all matters presented. Pnps in good standing are also lifetime members of the nec, with voice only. For the purpose of reporting, the ala considers pnps to be members of the board without vote.”

“The ala's administrative year is september 1 through august 31st. Officers serve on an administrative year basis.”

“The process had not changed”