American Legion

“The organization has members as defined in its governing documents. Members have the right to participate in major organizational decisions, receive organizational updates, and support the mission of the organization. Members do not receive financial benefits and do not have ownership rights, but they may attend meetings and provide input to leadership. All legal and fiduciary authority remains with the board of directors.”

“Members have the ability to recommend or nominate potential new members in accordance with the organizations membership guidelines. Final approval of additional members is subject to review and confirmation by the board of directors, as stated in the organizations bylaws.”

“Members do not directly vote on routine governance decisions; however, certain major actionssuch as amendments to the bylaws or dissolutionrequire member approval as outlined in the governing documents. All day-to-day authority and fiduciary oversight remain vested in the board of directors.”

“Before filing, a complete copy of the Form 990 is presented to all members of the board of directors for their review. Board members may ask questions, request clarification, and provide input. Final approval to file is granted once the review process is complete.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request. Copies may be requested in writing and are provided in compliance with IRS public disclosure requirements.”

“During the year, the organization identified and recorded adjustments necessary to bring the beginning-of-year net asset balance into agreement with the prior years ending balance as reported on the 2023 Form 990. These adjustments consisted solely of bookkeeping corrections and classification updates based on financial information provided after year-end. No new income, expenses, or liabilities were created as part of this adjustment. The change reflects reconciliation to the organizations accounting records to properly state the 2024 beginning net assets and ensure consistency across reporting periods.”