Preamble to The American Legion Constitution
FOR GOD AND COUNTRY WE ASSOCIATE OURSELVES TOGETHER FOR THE FOLLOWING PURPOSES:
To uphold and defend the Constitution of the United States of America;
To maintain law and order;
To foster and perpetuate a one hundred percent Americanism;
To preserve the memories and incidents of our associations in all wars;
To inculcate a sense of individual obligation to the community, state and nation;
To combat the autocracy of both the classes and the masses;
To make right the master of might;
To promote peace and goodwill on earth;
To safeguard and transmit to posterity the principles of justice, freedom and democracy;
To consecrate and sanctify our comradeship by our devotion to mutual helpfulness.
The American Legion National Headquarters 700 N. Pennsylvania St. Indianapolis, IN 46204
(317) 630-1200
P.O. Box 1055 Indianapolis, IN 46206
The American Legion Washington Office 1608 K St. NW Washington, D.C. 20006 (202) 861-2700
John H. Geiger Operations Center 5745 Lee Road Indianapolis, IN 46216 (317) 860-3100
BE THE ONE
As it has since 1919, The American Legion is changing and saving lives. A significant current part of that effort is Be the One, the Legion’s primary mission to raise awareness about the issue of veteran suicide and how to help prevent it. In the past year, highlights have included:
• An increase in free suicideprevention classes in partnership with Columbia University. The free, 90-minute sessions empower participants to know what to do, say and how to proceed when a veteran or servicemember may be at risk of suicide
• The launch of the Be the One mobile app, a handy resource available via Apple and Google that can assist during a crisis
• A revamped web page with new and updated resources to assist departments, districts, posts and American Legion Family members to promote Be the One in their communities
20,000+
People who had taken The American Legion Be the One Columbia University/QPR suicide prevention training programs through June
betheone.org
5,000
Participants in what is believed to be the largest suicide-prevention training ever, held during the 2024 American Legion national convention in New Orleans
“It was a big relief, a weight lifted off our shoulders. My family could breathe. When I got that good response from The American Legion, I felt like somebody – not a number.”
Army veteran Eric “Scott” Foulks, who was homeless and suicidal before he asked for, and received, help from an American Legion post in Georgia. He went on to serve as a post and district commander in Tennessee.
ARMY-NAVY GAME
“This is what it’s all about. By coming out here, we’re bringing awareness about what the Legion does and how we advocate for those we serve. Look at all the programs we have under the different pillars.”
Department of Maryland Commander
David Heredia, who helped staff the Legion’s Be the One activation display
The American Legion made history in 2024 when it became the first veterans service organization to be a sponsor of the Army-Navy Game, presented by USAA. The multiyear sponsorship was announced at the Legion’s 2024 national convention.
American Legion branding was featured on Northwest Stadium’s large screen during the game, which drew 9.4 million viewers, as well on various TV ads in individual markets nationwide. The organization’s Be the One activation display had a prominent spot in the Fan Fest area, where volunteers answered questions about benefits, told attendees how to join the Legion and encouraged them to take the Be the One pledge to help reduce veteran suicide.
Prior to the game, the Be the One trailer was stationed in the muster area so Legion staff and volunteers could hand out free water, giving them an opportunity to talk with cadets and midshipmen.
4 million
Estimated number of people who saw American Legion commercials in selected local markets with strong military populations
593,000
Viewers who saw the Legion ad on Instagram and other social media channels
61,243,431
Potential audience reach of the six military media outlets that interviewed American Legion Government Affairs Executive Director Mario Marquez and former Army Green Beret and professional football player Nate Boyer in Media Row. Organizations included Fox News, Sirius XM, CBS Eye on Veterans, Task & Purpose and more.
28,648
Likes of an Instagram reel by social media star Austin von Letkemann – known as MandatoryFunDay – thanking the Legion for its support of the game
LEGISLATIVE ACTION
The 119th Congress has learned The American Legion’s stand on more than 200 bills in 2025, through nearly a dozen personal testimonies and two Statements for the Record. This busy span in the first five months of the session came on the heels of the passage of the Sen. Elizabeth Dole 21st Century Veterans Healthcare and Benefits Improvement Act in late 2024, which reforms and improves the delivery of services by prioritizing veterans, families, caregivers and survivors. These improvements were among key legislative priorities for the Legion in 2024. The new Congress received The American Legion’s top priorities for 2025 during the February Washington Conference, and staff policy experts have been continuously working with lawmakers to fulfill those priorities.
45,513
Emails sent about the Dole Act to members of Congress from American Legion Family members via the Grassroots Action Center
Bills reviewed by the national American Legion Legislative Division between the beginning of the 119th Congress and the end of June 11
In-person testimonies before the 119th Congress by The American Legion between January and July 2025
“As our nation’s technology capabilities and data collection improves, it is imperative that the TAP program is continuously modernized and streamlined. Transition is not a one-size-fits-all journey.”
American Legion Policy Analyst Andrew Petrie in a Statement for the Record on the need to revamp the Transition Assistance Program, before the Economic Oversight Subcommittee of the House Committee on Veterans’ Affairs on March 25
EMERGENCY SUPPORT
“We need our home back, and we are going to fight to get it.”
Jan Farrington, American Legion Auxiliary Department of Florida membership chairman and member of Unit 303 in Bonita Springs, Fla. John F. Murphy Post 303 reopened on Veterans Day 2024 after being devastated by Hurricane Ian in 2022.
Established in 1989, the National Emergency Fund (NEF) continues to provide timely and critical support to Legionnaires and Legion posts affected by natural disasters.
The NEF isn’t the only avenue used by the Legion Family to help each other in times of crisis, however. Here are just a few examples of “boots-on-the-ground” efforts led by Legionnaires in communities over the past year:
• When wildfires devastated parts of Los Angeles in January, including the hometown of Ronald Reagan Palisades Post 283, the post family mobilized to help save neighbors’ homes and prepare the post building –unharmed by the fire – to serve as a community resource center.
• After catastrophic flooding in Tennessee following Hurricane Helene in September, Elizabethton Post 49 Commander Paulette Baldwin – just a few months into her term –rallied post members to organize and deliver relief supplies.
• In the wake of massive flash flooding in Texas in July, Post 208 in Kerrville set up a relief area for first responders, providing snacks, clothing, supplies and more, while also providing a place to sleep and helping clean up the flooded local VFW post.
legion.org/emergency
CLAIMS SUPPORT
The final tally at the end of fiscal 2024 was $21,000,396,471.46 in disability benefits awarded to veterans through free represenation by accredited American Legion service officers and appeals representatives. Eligibility for VA benefits and care has expanded since the PACT Act of 2022 provided long-awaited relief for about 3.5 million veterans sickened by exposure to toxic contamination while serving; as a result, demand for service officer expertise has grown substantially. The corps of more than 3,000 American Legion representatives nationwide, along with staff appeals specialists in Washington, D.C., and Indianapolis, has stood up to the challenge, changing and saving lives every day.
$12 million
Amount in VA debt waivers obtained for veterans in the last fiscal year
54,105
VA disability claims appeals handled by American Legion staff representatives between 2021 and 2024
“While this number is impressive, what is more deeply meaningful are the life-changing stories of the veterans we’ve assisted. Some have waited years or even decades to receive the benefits they earned through their sacrifice to our nation. And our service officers will continue to serve their fellow veterans.”
American Legion Veterans Affairs & Rehabilitation Commission
Chairman Jay Bowen, in reference to a record-setting year for VA disability claims secured through free Legion representation
MILITARY QUALITY OF LIFE
The American Legion has continued its Base Assessment and Servicemember Experience (BASE) program, including a visit to Shaw Air Force Base in Sumter, S.C., in November. Modeled on the System Worth Saving program that evaluates VA facilities, BASE was created to address issues facing military members and families, by visiting with them firsthand. Through personal appearances at installations worldwide, American Legion volunteers and staff have engaged in open conversations with leadership, met with personnel and toured facilities, later compiling a report that includes agreed-upon issues and recommended solutions, which the Legion uses in congressional testimony and other forms of advocacy.
“Today is an all-volunteer military, and we are having problems recruiting able and experienced men and women to man our ships, fly our planes and use all the equipment we have today to have a more efficient military. We have to maintain our readiness, but will not get the type of young people we need if living conditions and other concerns are not taken care of.”
American Legion Department of South Carolina Commander Bruce Donegan, after a BASE visit to Shaw Air Force Base 16
U.S. military installations personally visited by The American Legion since October 2023, including two BASE site visits, to assess quality of life for members of the U.S. Armed Forces
MILITARY RECRUITING CHALLENGE
After years of missed targets, the Army, Navy and Air Force began to see positive trends in recruitment in late 2024 and early 2025, but the branches continue to face challenges in attracting young people to join up. Physical deficiency, mental health, behavioral problems and, importantly, “propensity to serve” are all part of the equation. The American Legion, through its BASE site visits on military installations and congressional efforts to improve quality of life for members of the U.S. Armed Forces, has fought vigorously to change the “broken veteran” narrative, advance the benefits of military service, and improve the GI Bill for members of the National Guard and reserve to strengthen perceptions and realities of service.
23
Percentage of young people wishing to serve in the U.S. Armed Forces who qualify for service
77
Percentage of successful Navy recruitment that comes from military bloodlines
DVIDS
“Never stop being an ambassador for the great thing we did serving this country.”
Air Force veteran and American Legion member Ethan Brown, discussing the military recruiting crisis in a November Tango Alpha Lima podcast
DVIDS
CAREERS
“I am so sorry we have suicides, and I am so sorry we have homelessness, but that’s not the average narrative. The average narrative is employers come to me and they’re like, ‘How do I go get more (veteran employees)?’”
Ivan Denton, director of
national
programs at DOL-VETS
Many current issues impacting veteran employment are being addressed by the American Legion Veterans Employment & Education Commission.
The transition from military service to civilian life; education benefits for veterans pursuing degrees; access to capital for veteran entrepreneurs; support and solutions for veterans whose homelessness prevents them from maintaining steady employment. All are challenges the commission addresses in national meetings, summits and other activities throughout the year, including national convention and Washington Conference panel discussions each year.
Commission members take what they learn back to their departments, and panelists also call on Legionnaires and Legion posts everywhere to work at the community level to help address these issues.
“My ask is that we finally decide The American Legion is the biggest and the best support group ever for our veterans in our community, and their families, because you’re going to use those rooms (in your posts) for more than karaoke,” mental health coach Suzi Landolphi said during a panel at the 2024 national convention.
VETERAN HOMELESSNESS
The American Legion is dedicated to helping homeless veterans and their families through legislative advocacy, essential services and a dedicated task force for housing, health care and employment on the local level.
The Legion recognizes that this requires a sustained, coordinated effort encompassing secure housing and nutritious meals, essential physical health care, substance-abuse aftercare and mental health counseling, and personal development and empowerment. Also essential is job assessment, training and placement assistance. The goal is total self-management, and ultimately a permanent end to veteran homelessness.
During the American Legion Washington Conference in February, staff from the national Veterans Employment & Education Division, as well as members of the American Legion Family, visited three area facilities that provide housing options and support services to local veterans facing homelessness. At each stop, the Legion contingent learned about the services provided and took a tour.
$2,000
Total value of three gift cards presented by American Legion staff to D.C.-area homeless facilities in February
933
American Legion posts that reported having a Homeless Veterans chairperson in the most recently completed Consolidated Post Report
“That’s what we’re supposed to do. We’re The American Legion.”
Allan Betau, second vice commander of Martin Wallberg Post 3 in Westfield, N.J., and manager of the post’s project to create housing for homeless and at-risk veterans, the second post in New Jersey to do so
YOUTH PROGRAMS
In 2024, three premier youth programs of The American Legion saw participation growth over 2023, and two were conducted for the first time on the historic campus of Hillsdale College in Hillsdale, Mich.
American Legion Boys State grew by 915 rising high-school seniors across 50 departments, American Legion Baseball by 117 teams and more than 5,000 players, and the American Legion Oratorical Contest by 2,341 participants at the post level.
For the first time in its 87-year history, the National Oratorical Contest was held on the Hillsdale campus, with great success, and it was the venue for the 2025 competition, as well. The Junior 3-Position Air Rifle National Championships followed suit in 2024 and 2025.
3,051
American Legion Baseball teams in 2024
54,918
American Legion Baseball players in 2024
13,385
American Legion Boys State participants in 2024
6,435
American Legion Oratorical Contest participants at the post level in 2024
“The thing I will never forget from this experience, my Boys State – just everything The American Legion has done for me – is the ability to give me conversations with other people. When they say it’s a week you’ll never forget, it truly is something they mean. I’ll never forget this as long as I live because it’s opened so many doors.”
Eshaam Bhattad, 2024 Illinois Boys State delegate and American Legion Boys Nation president pro tempore
LEGION BASEBALL
“The American Legion could well consider the advisability of assisting in the training of young Americans through our athletic games.”
Those words from Maj. John L. Griffith, commissioner of the Western Conference –the precursor of the Big Ten Conference – helped spur the creation of American Legion Baseball in 1925.
One hundred years later, the program is celebrating its centennial, and remains committed to its mission of “citizenship through sportsmanship.”
Thousands of players take to Legion Baseball diamonds each summer, all vying for an opportunity to advance to the American Legion World Series (ALWS). Eight teams from across the country, winners of their respective regionals, head to Shelby, N.C., each August to compete in the final tournament.
10 million+
Athletes who have participated in American Legion Baseball over its first century
89
American Legion Baseball alumni in the National Baseball Hall of Fame
$25,000
Amount in scholarships, funded by Diamond Sports, granted each year to the nine members of the American Legion Baseball All-Academic Team
52
American Legion departments that sponsor, or have sponsored, Legion Baseball – all 50 states, the District of Columbia and Puerto Rico
An 88-page illustrated souvenir bookazine, published in May 2025, “A Century of Citizenship Through Sportsmanship” tells the story of American Legion Baseball, from 1925 to 2025, and demonstrates why the nation’s largest veterans organization has made a priority of the sport and all it offers. Order today: emblem.legion.org
VETERANS & CHILDREN FOUNDATION
The American Legion Veterans & Children Foundation funds two areas of vital interest to the nation’s largest veterans organization: assistance for disabled veterans and support for children facing difficulties beyond their control. The foundation supports the Legion’s Temporary Financial Assistance grant program for qualified military/veteran families in financial emergencies, as well as training for the Legion’s service officer corps, which assists veterans with VA disability claims, free of charge.
“Raising funds for the Veterans & Children Foundation is going to have more of an impact ... than anything you could possibly do.”
American Legion Department of Missouri Senior Vice Commander Jerome Goolsby, at the kickoff to the 2024 Legacy Run
$930,000
Amount raised and presented onstage at the 2024 American Legion National Convention from American Legion Riders following the Legacy Run to New Orleans
$5,430,738
Amount in American Legion Temporary Financial Assistance grants awarded over the past decade, funded through the Veterans & Children Foundation, to stabilize the homes of children with military and qualified veteran parents facing unexpected economic hardships
510
American Legion service officers who received accreditation training in 2024, funded by the Veterans & Children Foundation. The number of service officers trained through May 2025 is on pace to exceed that number.
FLAG SUPPORT
“We need to foster Americanism and patriotism right off the bat, and that (the flag) is not just pretty colors. There’s meaning and sacrifice behind it. It really is heartwarming to see the kids, and they get excited learning how to fold it.”
Eric Kesseler, commander of Carl O. Weaver Post 194 in Petoskey, Mich., where the post and local school system host a Veterans Day program
1,747,442
American-made U.S. flags sold through Emblem Sales in 2024
4,715
Number of reported Flag Day activities by posts in 2024
24,193
Copies of “I Pledge Allegiance” youth comic book sold in 2024
The American Legion continues to lead the way in instilling patriotism, respect and pride for the U.S. flag among youth. Legion posts conduct events in and outside the classroom, teaching about the history of our nation’s colors, what the Stars and Stripes stand for, how to render proper respect, and the sacrifice by the millions of men and women who have served under the colors to defend our nation’s freedoms. This education is also offered in two Legion-produced comic books aimed at youth, and a new graphic novel, “Rise of Our Flag,” which debuted in 2025.
American Legion Emblem Sales achieved record flag orders in 2024, including a record-breaking month in April of 451,718 sales, and is on pace in 2025 to exceed that.
Legion.org/flag is a resource for flag videos, Q&As, Rally Around the Flag social media graphics, and publications that promote proper flag care and display.
51,698
Copies of “Our Country’s Flag” youth comic book sold in 2024
AMERICA 250
The countdown to the nation’s 250th anniversary is underway. The American Legion, with a seat on the U.S. Semiquincentennial Commission’s advisory council, has begun acting on plans leading up to July 4, 2026. Events, activities and awareness of the nation’s enduring values included an April 18 nationwide lighting of two lanterns in windows to commemorate the 250th anniversary of Paul Revere’s famous midnight ride. Throughout 2025, the Legion has also taken an active role at the local, state and national levels in celebrating the 250th birthdays of the Army, Navy and Marine Corps and working with the America250 Commission at the state and federal levels.
Kicking off July 4, The American Legion Family began a year-long event to promote fitness, wellness and service. The USA 250 Challenge calls on Legion Family and community members to register and achieve one or more of three categories in support of the American Legion Veterans & Children Foundation. Participants, acting individually or in teams, are encouraged to pursue:
• Physical activity: 250 miles or hours of fitness activities
• Wellness: Hours of yoga, meditation, Buddy Check calls and Be the One training are options
• Community service: 250 hours of community service or reach the 250 threshold of a project, such as cemetery cleanup, care packages for troops or flag-respect lessons for kids legion.org/usa250/challenge
“We do this not just out of gratitude but because we want future generations to be blessed in the land of the free and the home of the brave.”
American Legion Past National Commander Brett Reistad, speaking at Sons of the American Revolution ceremonies at Mount Vernon, Va., to honor the Army’s 250th birthday June 14 and to place flowers at the tomb of President George Washington
DVIDS
TANGO ALPHA LIMA
“Tango Alpha Lima always delivers quality and informative interviews with interesting veterans. I love the mix of guests! The hosts are engaging and deliver thoughtful commentary.”
MyNameIs9870123
The American Legion Tango Alpha Lima podcast celebrated its fifth anniversary on April 1. In that time, the podcast has received four major awards, surpassed 400,000 audio downloads and views on YouTube, and expanded the Legion’s audience.
Guests in the past year have included a soldier who is a wellknown comedian and Instagram influencer, former prisoners of war, experts in mental health and wellness, and more.
In the coming year, Tango Alpha Lima is looking to expand, as well as continue to inspire veterans, grow its audience and deliver more meaningful conversations for those who have served.
364,644
Downloads of Tango Alpha Lima audio episodes, as of July 16, 2025
10%
Tango Alpha Lima ranks in the top 10% of all podcasts in number of audio downloads per episode
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MEMBERSHIP
“It’s exciting to see the number of renewals and new joins who have selected the three-year membership option. This is what our members have been asking for.”
Past National Membership & Post Activities Committee
Chairman Matt Jabaut
The American Legion launched a multiyear membership option in December 2023, giving current members and new joins an opportunity to lock in a three-year membership. Early on, the big push was for members to select the three-year option before July 1, 2024, to beat a $5 national per-capita dues increase for the next three membership years. More than 32,000 selected the option.
The option offers the benefit to being a member of the organization and eliminating the hassle of annual renewal notices.
Other developments on the membership front include a newmember welcome kit to share best practices about how to greet a new or potential member, along with a fresh video that gives new members a short, dynamic orientation about the organization and all it does and resources that include instructions on how to create a local post impact report for public distribution.
50,844
Number of members, and counting, who have locked in a threeyear membership since December 2023
66,942
New members who joined The American Legion for the first time in the 2024-2025 cycle
COMMUNITY SERVICE
For more than 10 years, members of the American Legion Family attending the national convention have gathered to take part in a community service project –among them, cleaning up city parks, repairing homeless veterans housing and making improvements to a community center.
During the 2024 national convention in New Orleans, some 50 Legion Family members teamed with national nonprofit Rebuilding Together to make repairs to two local homes. At the first site, they built a fence around a new air-conditioning unit, installed benches and did some painting to help renovate a multigenerational, multifamily home in the Upper 9th Ward still damaged from Hurricane Ida in 2021. At the second site, they put a coat of new paint on the newly reroofed home of a 78-year-old disabled Vietnam War veteran who is his wife’s caregiver. The home was damaged by Hurricane Katrina in 2005 and was hit again during Hurricane Ida.
By the end of the day, thousands of dollars of work had been done at both homes, at no cost to the veteran residents.
“You’re helping a fellow veteran and making him able to live in a house he can be proud of. We all work together, and we stick together, and we take care of each other.”
Laurie Bowman, a member of American Legion Post 152 in Knightstown, Ind.
“This means the world to us – to me, my family. They’re doing things we cannot do, cannot afford to do. For somebody to take their time to come help somebody else, that’s a blessing.”
Wanda Berniard,
wife of disabled veteran Noel Berniard, whose home was one of two repaired during the New Orleans service project
LEGACY RUN
The mission of the American Legion Riders Legacy Run and its participants changed in 2024, but the results remained the same: an incredible amount of money that directly assists people who need help.
The ride changed its fundraising destination from the Legacy Scholarship Fund to the Veterans & Children Foundation, which funds training for service officers who represent disabled veterans free of charge and pays for the Temporary Financial Assistance grant program that stabilizes homes of qualified veterans and military personnel with minor children at home, who are facing unforeseen economic hardship. And after all donations were added up on the 2024 national convention floor, the total topped $930,000.
“To begin our fourth decade of service to The American Legion and the broader veteran community, we accepted a new and exciting challenge to ride for the Veterans & Children Foundation,” said Mark Clark, chairman of the National American Legion Riders Advisory Committee and former Legacy Run chief road captain. “We’ve taken a great deal of pride in that, and we hope we’ve brought great awareness to it, as well as raised lots of money for it.”
“The national Legacy Run ... represents the best of us to the public at large. (It) is much more than a once-a-year event. It also serves as the catalyst for department fundraising efforts and in-state Legacy Runs throughout the year.”
National American Legion Riders Advisory Committee Chairman Mark Clark
100,000
National Guardsmen and reservists from across the country hosted annually at Camp Shelby Joint Forces Training Center in Hattiesburg, Miss. The 2024 Legacy Run made history when for the first time it overnighted at a military installation, ending Day 4 at the center.
$155,000
Amount raised for the 2024 Legacy Run via the Department of Maryland Gold Star Legacy Run, the largest single contributor
WREATHS ACROSS AMERICA
Every December, for more than three decades, American Legion Family members across the nation have joined their communities in remembering fallen U.S. servicemembers, honoring those in service, and teaching children the value of freedom through the placing of wreaths on veterans’ graves. This tradition continued in 2024 during the annual Wreaths Across America (WAA) Day on Dec. 14. Nationwide, Legion Family members took part in wreath-laying ceremonies in cemeteries where veterans are at rest. In many cases, posts either sponsored or coordinated the ceremonies, ensuring that thousands of wreaths were placed.
In Bradford, Pa., Post 108 coordinated placement of 2,916 wreaths at four area cemeteries. Volunteers gathered at the post for a brief ceremony before heading to Oak Hill, St. Bernard, Willow Dale and Degolia cemeteries.
In Somerville, N.J., more than 200 volunteers took part in a WAA ceremony organized by Stevenson-D’Alessio Post 12 and the Somerville Elks before laying wreaths at New Cemetery, which has veteran gravesites dating back to the Civil War. More than 2,000 wreaths were placed during the event.
In Denison, Texas, Fred W. Wilson-Sam Pattillo Post 62 placed more than 1,100 wreaths at Fairview Cemetery. “As long as you keep saying their name, they do kind of live on,” post member Chris Sanders said. “When we place the wreaths, we say the soldier’s name and thank them for their service.”
“Our nation stands as a shining beacon of liberty and freedom to the world. We thank those who gave their lives to keep us free, and we should not forget you. We honor not just those who fought on the front lines but also their families, whose sacrifices are often overlooked.”
David Sillman, Wreaths Across America chairman at Harold J. Davis American Legion Post 247 in Remington, Va., which placed 750 wreaths at 12 cemeteries in 2024
SONS OF THE AMERICAN LEGION
5,455,332
Volunteer hours logged by the Sons of The American Legion in the most recent Consolidated Squadron Report
266,126
Reach of the national SAL Facebook page in 2024, a 131.7% increase from 2023
83,395
Average monthly delivery of the national SAL e-newsletter in 2024, when it moved from a bimonthly to monthly delivery schedule in conjunction with the volunteer-produced Millennium
Led in part by the volunteerproduced Millennium, a PDF newsletter aimed at the membership of the Sons of The American Legion (SAL), the national SAL e-newsletter transitioned from bimonthly to monthly distribution in 2024. The revamped e-newsletter includes links to stories and other information relevant to the SAL from legion.org, plus a link to a printable version of that month’s Millennium. National SAL media expanded in 2024 and 2025 with a new monthly column in The American Legion Magazine that has included exclusive stories, key metrics, important dates to remember and more.
The SAL’s social media presence also grew in 2024, with the national SAL Facebook page seeing increases in followers, reach, interactions and other metrics, spurred by a more robust posting schedule on the platform. The American Legion’s other social media platforms also increased their shares of SAL-related stories and important information to reflect the program’s continued growth in membership. For the second year in a row the SAL set a new membership record, with 397,243 paid members at the end of 2024. The steady growth sparked SAL National Commander Joseph Navarreté’s challenge to the organization to hit the 400,000-member mark in the 20242025 membership year.
INAUGURAL BALL
“Seventy years and 15 presidents later, the Salute to Heroes Inaugural Ball remains a rare and inspiring opportunity to honor those who have selflessly proven their patriotism without regard to their own safety. Medal of Honor recipients symbolize what it means to be a great American through their sacrifice, valor and service.”
American Legion National Commander James A. LaCoursiere Jr.
On Inauguration Day in January, The American Legion once again hosted the Veterans Inaugural Ball Salute to Heroes, which was attended by 22 Medal of Honor recipients. The event also featured special guests such as military leaders, high-ranking government officials, and other influential dignitaries in the military and veterans community. The ball, held at the Westin DC Downtown, is a tradition that began in 1953 when Dwight D. Eisenhower attended on the night of his presidential inauguration.
Sponsors for the event included longstanding American Legion corporate allies such as TriWest Healthcare Alliance and Philips, who are always excited to work with the Legion and serve its members.
800
Attendees of the sold-out event
FUND DEVELOPMENT
Financial gifts help continue The American Legion’s century-plus tradition of resolute advocacy for veterans, national security, Americanism and young people. Through the Office of Fund Development, you can make a substantial impact on important Legion programs, services and causes such as the Veterans & Children Foundation (VCF).
Major contributions or planned gifts can offer significant tax savings. Naming the Legion in your will or charitable bequest can allow you to help others both now and in the future.
The 1919 Society is a dedicated network of proud donors committed to The American Legion’s mission of serving community, state and nation. Recognition in the society celebrates those who have made a substantial impact in the lives of military families and veterans through financial gifts to VCF.
Visit the new Fund Development website at legion.org/plannedgiving. 11
Donors who have attained Founder-level giving status since 2023, recognized with specially commissioned statuettes of Gen. Dwight D. Eisenhower and Theodore Roosevelt Jr. The statuettes are replicas of full-size statues of the World War II heroes recently dedicated in Normandy, France.
Envato
“As a veteran, I know the challenges of life after service, which is why I give financially to The American Legion – to ensure my fellow brothers and sisters have the support they deserve.”
Anonymous donor
Giving options
• Bequests
• Business interests
• Cash
• Insurance
• Mineral interests
• Retirement assets
• Stocks and bonds
• Term-of-death
beneficiary designation
• Wills
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MEASURES
The American Legion’s efforts count. They can be quantified in numbers of veterans assisted, grants and scholarships awarded, economic impact created and more. Operation Metrics is a national staff initiative to put consistent numbers behind the organization’s work at the local, state and national levels.
14
Gaming stations set up for National Guard personnel working recovery from the Los Angeles wildfires at a Morale Recreation Center near the disaster-response camp, which opened April 11, 2025, as a collaboration between Ronald Reagan-Palisades Post 283 and American Legion Gaming. The setup was similar to a previous Legion gaming event in August 2024 for Fleet Week in San Pedro, Calif.
$852,593
Amount in American Legion Child Well-being Foundation grants awarded to 13 nonprofit organizations/programs that help young people facing challenges
$84.4 billion
Amount in VA disability benefits secured free of charge for veterans assisted by accredited American Legion service officers, 2020-2024
OF SUCCESS
$3.2 million
$8,034,069
Amount in American Legion national and local youth scholarships awarded in 2024 506
Number of needs-based American Legion Legacy Scholarships awarded in 2024 – a record – for the children of military personnel who lost their lives on duty since 9/11 or veterans with VA disability ratings of 50% or higher
Minimum amount in American Legion Operation Comfort Warriors grants issued since its inception in 2007 to provide comfort or recreational experiences for military personnel recovering from wounds or illness and to qualified disabled veterans
4,839
Flag Day events and ceremonies led by American Legion posts in 2024
96,691
Units collected through the American Legion Blood Donor Program in 2024
$34 million
Local economic impact for host city New Orleans from the 105th American Legion National Convention
3,804
Entries in the American Legion Veterans Memorials Database through July 15, with 66 new submissions from 18 different states and Bangladesh since March 1
10%
American Legion membership renewal rate improvement in 2024 and 2025, compared to 2023
1,538
Get Out the Vote programs conducted by local American Legion posts in 2024
MEMBERSHIP IMPACT REPORTS
Each month, The American Legion produces a Membership Impact Report that presents key metrics from the previous month’s efforts, as well as voices from American Legion members and leaders at the community, state and national levels. legion.org/about/reports/membership-impact
INDEPENDENT AUDITOR’S REPORT
Members of the National Finance Commission
The American Legion National Headquarters Indianapolis, Indiana
Report on the Audit of the Financial Statements Opinion
We have audited the consolidated financial statements of The American Legion National Headquarters (“Legion”), which comprise the consolidated statements of financial position as of December 31, 2024 and 2023, and the related consolidated statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of the Legion as of December 31, 2024 and 2023, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Legion and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Legion’s ability to continue as a going concern for one year from the date the consolidated financial statements are available to be issued.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the consolidated financial statements.
In performing an audit in accordance with GAAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Legion’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Legion’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Supplementary Information
Our audits were conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The consolidating statements of financial position and activities are presented for purposes of additional analysis of the consolidated financial statements rather than to present the financial position and changes in net assets of the individual companies and are not a required part of the consolidated financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The consolidating information has been subjected to the auditing procedures applied in the audits of the consolidated financial statements and certain other procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the consolidated financial statements as a whole.
Indianapolis, Indiana
December 18, 2025
Crowe LLP
Crowe LLP Independent Member Crowe Global
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENTS OF FINANCIAL POSITION December 31, 2024 and 2023
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENTS OF FINANCIAL POSITION December 31, 2024 and 2023
165,147,952
Expenses
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENT
Year ended December 31,
Year ended December 31, 2024 See
1,140,738
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENT OF ACTIVITIES
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENT OF
Year ended December 31, 2023
Year ended December 31, 2023
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENTS OF FUNCTIONAL EXPENSES
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES
Years
Years
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENTS OF CASH FLOWS
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATED STATEMENTS OF CASH FLOWS
Years ended December 31, 2024 and 2023
Years ended December 31, 2024 and 2023
December 31, 2024 and 2023
NOTE
1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Organization: The American Legion National Headquarters (“Legion”) is a national veterans organization, which was declared to be a corporate body by an Act of the United States Congress on September 16, 1919.
According to the Original Act and Subsequent Amendments, the purpose of the Legion is “To uphold and defend the Constitution of the United States of America; to promote peace and goodwill among the peoples of the United States and all the nations of the earth; to preserve the memories and incidents of the two World Wars and the other great hostilities fought to uphold democracy; to cement the ties and comradeship born of service; and to consecrate the efforts of its members to mutual helpfulness and service to their country.”
Approximately 35% of the Legion’s income is derived from membership dues (including amounts allocated for magazine subscriptions). Contributions generate an additional 25% of revenue. Advertising for the American Legion Magazine derives approximately 7% of income. Another significant source of income is Emblem sales, which includes the sale of apparel, jewelry, and other items bearing the American Legion Emblem and generates about 18% of income. Income is expended by the Legion on several different programs including The American Legion Magazine, Emblem sales, veterans’ assistance and rehabilitation, youth programs and others. The Legion’s youth programs include American Legion baseball, oratorical contests and Boys Nation.
Principles of Consolidation: The consolidated financial statements include the accounts of The American Legion National Headquarters, The American Legion Charities (“ALC”), The American Legion Endowment Fund Corporation (“ALEF”); and the National Emergency Fund (“NEF”) (collectively, “the Legion”). All material inter-organizational accounts and transactions have been eliminated in consolidation.
The American Legion Charities includes the consolidated balances and activities of the American Legion Charities Trust and the American Legion Charities, Inc. The ALC was established to solicit funds from the individuals, organizations and corporations and to disburse said funds as may be directed to various Legion programs and charities. The ALC also promotes the common good and general welfare of the people of the United States of America by raising money for the programs of the Legion and its departments and posts.
The American Legion Endowment Fund Corporation, a taxexempt Indiana corporation, was created to provide permanent funding for the rehabilitation of American veterans and assistance to orphans of veterans.
The National Emergency Fund is a tax-exempt trust established to provide gifts and grants to relieve suffering and ameliorate financial hardship incurred by American Legion members, families and Posts
Basis of Accounting: The financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Use of Estimates in Preparation of Financial Statements: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues, expenses, gains, losses and other changes in net assets during the reported period. Actual results could differ from those estimates.
Financial Statement Presentation: The financial statements have been prepared in accordance with GAAP, which requires, among other things, that the financial statements report the changes in and total of each of the net asset classes, based upon donor restrictions, as applicable. Net assets are to be classified as without donor restriction and with donor restriction.
The following classes of net assets are maintained:
Net Assets Without Donor Restriction – The net asset without donor restriction class includes general assets and liabilities of the Legion, as well as assets and liabilities designated by the National Executive Committee, the governing body of the Legion. The net asset without donor restriction of the Legion may be used at the discretion of management to support the Legion’s purposes and operations. There are $0 and $1,533,998 of board designated net assets included in the net assets without donor restrictions as of December 31, 2024 and 2023, respectively. These funds have been designated by the American Legion Charities Board for quasi endowment.
Net Assets With Donor Restrictions – The net asset with donor restriction class includes assets of the Legion related to gifts with explicit donor-imposed restrictions that have not been met as to specified purpose, or to later periods of time or after specified dates. Unconditional promises to give that are due in future periods are classified as net asset with donor restriction. As the restrictions are met, the net assets are released from restrictions and included in net assets without donor restriction. Contributions for which the restrictions are met in the same period in which the contribution is received are also recorded as net assets with donor restrictions and released from restrictions. The net asset with donor restriction class also includes assets of the Legion for which the donor has stipulated that the contribution be maintained in perpetuity. Donor-imposed restrictions limiting the use of the assets or its economic benefit neither expire with the passage of time nor can be removed by satisfying a specific purpose.
Cash and Cash Equivalents: Cash and cash equivalents include cash on hand and less than 90-day deposit balances with banks. The Legion maintains all of its cash deposits in banks and brokerage firms. This may result in a concentration of credit risk in the case of a severe regional financial failure. The maximum amount at risk is the excess of the deposit liabilities reported by the banks over the amounts that would have been covered by federal insurance. The Federal Deposit Insurance Corporation
NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (“FDIC”) insures deposits up to $250,000 per financial institution. At times, the Legion maintains cash balances in excess of the FDIC limits.
Accounts Receivable and Allowance for Credit Losses: The Legion bills members, posts, and departments for dues and bills agencies for advertising in the Legion magazine. Interest is not normally charged on receivables. Management establishes an allowance for credit losses on its accounts based on historic loss experience and current and expected economic conditions and trends. Losses are charged off when management deems further collection efforts will not produce additional recoveries. Management estimated that no allowance was necessary for the years ended December 31, 2024 and 2023.
The Charities collect donations from members, posts, and departments. Losses are charged off when management deems further collection efforts will not produce additional recoveries. Management estimated that no allowance was necessary for the years ended December 31, 2024 and 2023.
Inventory: Inventory consists of Emblem items held for sale, magazine paper and publication rights and is stated at the lower of cost or market using the first-in, first-out (“FIFO”) method. Supplies which are not intended for sale are expensed when purchased.
Investments: Investments are carried at fair value. The fair values of investments are based on quoted market prices, where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments. Realized and unrealized gains and losses are reflected in the consolidated statements of activities. Premiums or discounts on investments are generally recognized at the time of disposal or maturity. Interest and dividends are shown net of fees on the statements of activities.
Property, Plant, and Equipment: Expenditures for property, plant, and equipment and items, which substantially increase the useful lives of existing assets and are greater than $1,500 are capitalized at cost. The Legion records depreciation on the straight-line method at rates designated to depreciate the costs of assets over their estimated useful lives. Buildings are depreciated on the straight-line method using a 30-year life. All other capital assets are depreciated over lives ranging from three to seven years.
Impairment of Long-Lived Assets: In accordance with GAAP, the Legion reviews its property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. If the fair value is less than the carrying amount of the asset, an impairment loss is recognized for the difference. No impairment loss has been recognized during the years ended December 31, 2024 and 2023.
Collections: The Legion owns many collectible military related items and historical documents, which were not recorded as they were acquired. It is often impracticable to determine a value for collections and accordingly, the Legion has concluded that they need not be capitalized. Some of these items have been appraised for insurance purposes.
Support and Revenue: The Legion reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions.
Revenue Recognition: The Legion recognizes revenue either as performance obligations are materially satisfied, contracts expire or are invalidated, and/or as applicable terms warrant. This includes affinity income, sales of emblems, advertising and other revenue streams not specifically outlined in Note 1.
Member Dues Income and Expense: Member Dues are recognized as income over the applicable membership period, which is on a calendar-year basis. In addition to other methods of obtaining new members, the Legion uses direct mail and other direct marketing approaches. The income generated from direct membership solicitation is recognized over the applicable membership period (calendar year). The direct-response expenses incurred in obtaining new members are deferred and recognized in the subsequent membership year.
Income Taxes: The Legion is exempt from federal income taxes under section 501(c)(19) of the U.S. Internal Revenue Code.
ALC, ALEF and NEF are exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. None of the entities are considered to be a private foundation. The Legion is subject to income tax on unrelated business income. In 2024 and 2023, the Legion incurred no tax expense.
Current accounting standards require the Legion to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2024 and 2023, management has determined that the Legion does not have any tax positions that result in any uncertainties regarding the possible impact on the Legion’s financial statements. The Legion does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Legion recognizes interest and/or penalties related to income tax matters in income tax expense. The Legion did not have any amounts accrued for interest and penalties at December 31, 2024 and 2023.
Fair Value of Financial Instruments: The carrying amount of all financial instruments of the Legion, which include cash and cash equivalents, accounts receivable, beneficial interest in trust, investments, accounts payable, and notes payable, approximate fair value.
Expense Allocation: The carrying amount of all financial instruments of the Legion, which include cash and cash equivalents, accounts receivable, beneficial interest in trust, investments, accounts payable, and notes payable, approximate fair value.
Reclassifications: Certain reclassifications have been made to present last year’s financial statements on a basis comparable to the current year’s financial statements. These reclassifications had no effect on change in net assets or total net assets.
December 31, 2024 and 2023
NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (
continued)
Subsequent Events: Management has performed an analysis of the activities and transactions subsequent to December 31, 2024, to determine the need for any adjustments or disclosures to the financial statements for the year ended December 31, 2024. Management has performed their analysis through December 18, 2025, the date the financial statements were available to be issued.
NOTE 2 – COLLECTIONS
The Legion owns many collectible military related items and historical documents, which were not recorded as they were acquired. It is often impracticable to determine a value for collections and accordingly, the Legion has concluded that they need not be capitalized. These items have been appraised, or are in the process of being appraised, for insurance purposes and are as follows:
Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.
In many cases, a valuation technique used to measure fair value includes inputs from multiple levels of the fair value hierarchy. The lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy.
The fair value of money markets and common stock are based on quoted prices in active markets (Level 1 inputs). The fair value of U.S. Government obligations, corporate bonds, and state and municipal bonds are based on quoted market prices of similar securities with similar due dates using the market approach (Level 2 inputs).
Assets and Liabilities Measured on a Recurring Basis: Assets and liabilities measured at fair value on a recurring basis are summarized below:
Fair Value Measurements at Dec. 31, 2024 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3)
NOTE 3 – INVESTMENT IN AFFILIATE
The Legion, in conjunction with approximately 120 other organizations, has created a nonprofit corporation known as The Citizens Flag Alliance, Inc. (“CFA”) for the purpose of aiding in the campaign to secure a constitutional amendment empowering the Congress and the States to enact legislation to protect the Flag of the United States of America from physical desecration. CFA did not recognize any change in net assets in 2024 and 2023, respectively.
NOTE 4 – FAIR VALUE OF FINANCIAL INSTRUMENTS
Fair value is defined as the price that would be received for an asset or paid to transfer a liability (an exit price) in the Legion’s principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
GAAP establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. GAAP describes three levels of inputs that may be used to measure fair value:
Level 1: Fair value is defined as the price that would be received for an asset or paid to transfer a liability (an exit price) in the Legion’s principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
Assets: Money market accounts $ 2,198,848 $ - $U.S. Government obligations 22,349,248State and municipal bonds - 26,558,023Corporate bonds - 41,502,143Common Stock 38,718,663 -$ 40,917,511 $ 90,409,414 $
Fair Value Measurements at Dec. 31, 2023 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3)
Assets: Money market accounts $ 7,441,462 $ - $U.S. Government obligations 19,022,227State and municipal bonds - 34,230,885Corporate bonds - 38,526,687Common Stock 32,942,299 $ 40,383,761 $ 91,779,799 $ -
NOTE 5 – PROPERTY AND EQUIPMENT
The Legion’s property and equipment, and the related accumulated depreciation at December 31, 2024 and 2023 are as follows:
Depreciation expense for the years ended, December 31, 2024, and 2023 was $1,404,990 and $679,930, respectively. Construction in progress primarily includes costs of website and app design and implementation costs related to the accounting and membership software. These costs will be capitalized and placed into service once the projects are completed.
NOTE 6 – NOTES PAYABLE
On January 1, 2022, the Legion entered into a structured payables arrangement with a supplier that extended the due date for each invoice for a period of up to 2 years without any interest accruing. At December 31, 2024 and 2023, the outstanding balance was $0 and $8,500,000, respectively. Terms of the arrangement required no payments in 2023 and the full balance was paid during 2024.
NOTE 7 – LEASES
The Legion has several non-cancelable operating leases, primarily for facilities, computer equipment, and copiers that expire at various dates through 2028. The Legion implemented ASC 842 during 2022 and evaluated the leases under the standard. The Legion determined that there was no significant impact and has not reported a right to use asset or lease liability related to any of the leases. Rent expense under these leases for the years ended December 31, 2024 and 2023 was $73,941 and $89,568, respectively. The minimum lease commitments under these leases are as follows:
In addition, the Legion had a lease with the State of Indiana for rental of the National Headquarters building in Indianapolis, which expired on June 30, 2013. The Legion is operating on a month-to-month basis under the same terms as the original lease agreement. According to the terms of the lease, the Legion is required to maintain the interior of the building and provide adequate insurance on the building in lieu of lease payments. The cost of maintenance for 2024 and 2023 was $646,864 and $571,089, respectively. Insurance coverage is included in the Legion’s general insurance policy.
NOTE 8 – PAID-UP-FOR-LIFE MEMBERSHIP FUND
The National Executive Committee approved the establishment of a life membership plan available to any member of a participating department. In accordance with the plan, the assets of the Paid-Up-For-Life (“PUFL”) Membership Fund are included in without donor restriction, board designated net assets and segregated in a trust account from which funds equal to the annual dues of life members are withdrawn for current operations each year. The trust agreement provides that the Legion has the right to withdraw part or all of the assets of the trust account and to modify or terminate the trust agreement at its discretion.
Under the terms of the PUFL program, participating member’s national, state and local dues are paid by the Legion for the remainder of the individual’s life. Management has estimated and recognized a liability for the future payments to state and local Legion organizations. Likewise, management has deferred recognition of the national dues portion of the members’ payment. Deferred PUFL dues are recognized in annual amounts equal to the national dues in effect each year. The liability and deferred revenue amounts are estimated by the Legion’s actuaries using PUFL membership summaries and discount rates comparable to the Legion’s recent investment performance.
NOTE 9 – RESTRICTED AND RESERVE DESIGNATED FUNDS
The restricted fund is designated for use by the National Finance Commission and National Executive Committee and reported as without donor restriction, board designated net assets. Earnings of the restricted fund, along with the principal, can be expended only upon recommendation of the National Finance Commission and a two-thirds affirmative vote of the National Executive Committee at two successive meetings. It is the policy of the Legion to transfer 10% of the prior year’s defined net income from operations to the restricted fund. The Legion made no transfers to the restricted fund in 2024 and 2023. As of December 31, 2024 and 2023, the restricted fund had an investment balance of $37,942,033 and $37,359,802, respectively.
The reserve fund is also designated for use by the National Finance Commission and National Executive Committee and reported as without donor restriction, board designated net assets. However, earnings of the reserve fund may be used for the general operations of the Legion. The principal can be expended by action of the Legion at its national convention, or by a two-thirds affirmative vote of the National Executive
December 31, 2024 and 2023
NOTE 9 – RESTRICTED AND RESERVE DESIGNATED FUNDS
(continued)
Committee in two successive meetings not less than 60 days apart. Until June of 2025, the national treasurer, with the concurrence of the finance chairman and national adjutant may expend principal for general operations, provided such expenditures are replenished. As of December 31, 2024 and 2023, the reserve fund had an investment balance of $2,717,716 and $1,921,919, respectively.
NOTE 10 – NET ASSETS WITH DONOR RESTRICTION
Net assets with donor restrictions have assets that are donorrestricted for specific purposes or have assets that represent donor-restricted gifts that have been invested and are to be maintained in perpetuity.
Income from the Samsung scholarship fund is to be used to fund undergraduate scholarships for descendants of Korean War veterans and other wars in which U.S. service men and service women participated. Income from the American Legion Endowment Fund is to be used to support the veteran affairs and rehabilitation and children and youth activities of the Legion.
At December 31, 2024 and 2023, net assets with donor restriction by specific purpose and in perpetuity are as follows:
2024 2023
With specific purpose Overseas graves
NOTE 12 – ENDOWMENT COMPOSITION
The Legion’s endowments include donor restricted endowment funds that are comprised of two separate funds, the American Legion Endowment Fund and the Samsung scholarship fund. In accordance with GAAP, net assets associated with endowment funds, including funds designated by the National Executive Committee to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.
Interpretation of Relevant Law: The National Executive Committee has interpreted the State of Indiana’s Prudent Management of Institutional Funds Act (“SPMIFA”) as requiring the preservation of the fair value of the original gift as of the gift date of the donor restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Legion classifies as permanently restricted net assets (a) the original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) net accumulations to the permanent endowment made in accordance with the governing documents of the Legion. The remaining portion of the donor restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the Legion in a manner consistent with the standard of prudence prescribed by SPMIFA. In accordance with SPMIFA, the Legion considers the following factors in making a determination to appropriate or accumulate donor restricted endowment funds:
(1) The duration and preservation of the fund
(2) The purposes of the Legion and the donor restricted endowment fund
(3) General economic conditions
(4) The possible effect of inflation and deflation
(5) The expected total return from income and the appreciation of investments
(6) Other resources of the Legion
(7) The investment policies of the Legion
Endowment net asset composition by type of fund as of December 31, 2024:
NOTE 11 – NET ASSETS RELEASED FROM RESTRICTION
Net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors.
Endowment net asset composition by type of fund as of December 31, 2023:
NOTE 12 – ENDOWMENT COMPOSITION (continued)
Changes in endowment net assets for the year ended December 31, 2024:
Changes in endowment net assets for the year ended December 31, 2023:
Spending Policy and How the Investment Objectives Relate to Spending Policy: Realized and unrealized gains/losses are added to the principal of the American Legion Endowment Fund and distributions are limited to cumulative interest, net of fees. On the Samsung scholarship fund, the capital appreciation can be spent, along with the interest, net of fees, according to the spending policy. Endowment fund principal, unless otherwise directed by the donor, shall not be disbursed except for emergency situations. In order to make a principal disbursement, a majority vote by the Legion National Executive Committee will be required.
Funds with Deficiencies: From time to time, the fair value of assets associated with individual donor restricted endowment funds may fall below the level that the donor of SPMIFA requires the Legion to retain as a fund of perpetual duration. As of December 31, 2024 and 2023, the Legion had $0 and $45,924 of funds with deficiencies, respectively.
NOTE 13 – EMPLOYEE BENEFITS
The Legion has a 401(k) savings plan with a qualified automatic contribution arrangement that was effective July 1, 2008. The plan calls for a 100% match of the first 1% contributed by the employee and a 50% match of the next 5% contributed by the employee. Thus, the maximum matching percentage an employee will receive is 3.5%. The Legion made contributions of $642,047 and $388,750 in 2024 and 2023, respectively.
The Legion has two defined-benefit pension plans. The first plan (Plan A) covered certain employees as well as those of certain affiliated and subordinated groups. The plan was established in 1944 by vote of the Legion’s National Convention. Contributions to Plan A are made by the Legion, and other participating groups, on the basis of annual actuarial valuations. The second plan (Plan B) covers substantially all of its employees. The plan was established in October of 2016 and was effective January 1, 2017. Contributions to Plan B are made by the Legion on the basis of annual actuarial valuations.
Return Objectives and Risk Parameters: The Legion has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Legion must hold in perpetuity or for a donor-specified period(s). Under this policy, as approved by the National Executive Committee, the endowment assets are invested in a manner that is intended to produce income while assuming a low level of investment risk.
Strategies Employed for Achieving Objectives: To satisfy its longterm rate-of-return objectives, the Legion relies on a total return strategy in which investment returns are achieved through both capital appreciation (realized and unrealized) and current yield (interest and dividends). The Legion targets fixed income securities to achieve its long-term return objectives within prudent risk constraints.
In May 2008, the Legion voted to freeze the Plan A effective June 30, 2008. The result of the freeze is that current employees still received the benefits they had earned as of June 30, 2008, but no future benefits were earned and no new employees were added.
December 31, 2024 and 2023
NOTE 13 – EMPLOYEE BENEFITS (continued)
The following table sets forth the Legion’s portion of Plan A’s funded status and amounts recognized in the Legion’s consolidated statement of financial position at December 31, 2024 and 2023:
TThe asset investment policy is a lower risk strategy with the primary objective of preservation of capital with an emphasis on long-term growth and generation of current income to provide adequate cash flow needed for benefit payments. The target asset allocation is 0-20% in cash or cash equivalents, 40-70% in fixed income and 30-60% in equities. Prohibited investments include real estate investment trusts, real estate partnerships, mutual funds, private equity, hedge funds and guaranteed investment certificates.
The fair value of Plan A assets at December 31, 2024 and 2023 are as follows. See Note 4 for descriptions of inputs for each type of asset.
Fair Value Measurements at Dec. 31, 2024, using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3)
Money market accounts $ 1,218,226 -U.S. Government and agency obligations - 7,124,736Municipal bonds - 5,063,668Corporate bonds - 13,101,611Common stock: Materials 82,949
Industrials 1,220,355
1,507,988
1,370,777
4,594,156
302,775
$ 14,929,384 $ 25,290,015 $ -
Fair Value Measurements at Dec. 31, 2023, using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market accounts $ 856,661 -U.S. Government and agency obligations - 2,455,290Municipal bonds - 9,695,303Corporate bonds - 13,030,882Common stock:
1,987,268
1,531,908
1,213,444
1,004,952 -
4,032,049 -
$ 14,115,435 $ 25,181,475 $ -
NOTE 13 – EMPLOYEE BENEFITS (continued)
Historical returns of multiple asset classes were analyzed to develop a risk free real rate of return and risk premium for each asset class. The overall rate for each asset class was developed by combining a long-term inflation component, the risk free real rate of return, and the associated risk premium. A weighted average rate was developed based on those overall rates and the target asset allocation of the plan.
Estimated future benefit payments: 2025 $
2026
The amounts of net loss and net prior service cost expected to be recognized as components of net periodic benefit cost for the year ending December 31, 2024 are $858,812 and $1,190,117, respectively.
The following table sets forth Plan B’s funded status and amounts recognized in the Legion’s consolidated statement of financial position at December 31, 2024 and 2023:
The asset investment policy is a lower risk strategy with the primary objective of preservation of capital with an emphasis on long-term growth and generation of current income to provide adequate cash flow needed for benefit payments. The target asset allocation is 0-20% in cash or cash equivalents, 40-70% in fixed income and 30-60% in equities. Prohibited investments include real estate investment trusts, real estate partnerships, mutual funds, private equity, hedge funds and guaranteed investment certificates.
The fair value of Plan B assets at December 31, 2024 and 2023 are as follows. See Note 4 for descriptions of inputs for each type of asset.
Fair Value Measurements at Dec. 31, 2024 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3)
December 31, 2024 and 2023
NOTE 13 – EMPLOYEE BENEFITS (continued)
Fair Value Measurements at Dec. 31, 2023 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3)
NOTE 14 – LIQUIDITY AND AVAILABILITY
The Legion’s financial assets available within one year of the statement of financial position date for general expenditure are as follows:
assets at year-end:
Historical returns of multiple asset classes were analyzed to develop a risk-free real rate of return and risk premium for each asset class. The overall rate for each asset class was developed by combining a long-term inflation component, the risk-free real rate of return, and the associated risk premium. A weighted average rate was developed based on those overall rates and the target asset allocation of the plan.
Less amounts not available for general expenditure within one year: Donor-restricted endowment funds $ (23,706,041) $ (21,137,234)
Financial assets not available to be used within one year $ (23,706,041) $ (21,137,234)
Financial assets available to meet general expenditures within one year $
As part of the Legion’s liquidity management, the Legion invests its financial assets to be available as its general expenditures, liabilities, and other obligations come due.
NOTE 15 – LITIGATION
The Legion is currently involved in and/or has been mentioned as a defendant or co-defendant in several legal actions. It is the opinion of the National Judge Advocate that these claims are without merit and any ultimate liability of the Legion with respect to these actions will not materially affect the financial statements of the Legion.
NOTE 16 – RELATED PARTY TRANSACTIONS
The amounts of net loss and net prior service cost expected to be recognized as components of net periodic benefit cost for the year ending December 31, 2024 are $0 and $0, respectively.
The Legion provides various administrative services for ALC, ALEF, and NEF throughout the year. Any intercompany transactions or balances between the entities are eliminated for financial statement purposes.
Additionally, the Legion has provided ALC with a note for $3,340,000 bearing 3.75% annual interest. ALC has agreed to make 16 equal quarterly payments of $225,533 beginning March 1, 2025.
ASSETS
SUPPLEMENTARY INFORMATION
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATING STATEMENT OF FINANCIAL POSITION December 31, 2024
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATING STATEMENT OF FINANCIAL POSITION December 31, 2024
SUPPLEMENTARY INFORMATION
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATING STATEMENT OF FINANCIAL POSITION December 31, 2023
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATING STATEMENT OF FINANCIAL POSITION December 31, 2023
SUPPLEMENTARY INFORMATION
THE AMERICAN LEGION NATIONAL HEADQUARTERS CONSOLIDATING STATEMENT OF ACTIVITIES
THE AMERICAN LEGION NATIONAL HEADQUARTERS
Year ended December 31, 2024
CONSOLIDATING STATEMENT OF ACTIVITIES
Year ended December 31, 2024
SUPPLEMENTARY INFORMATION
THE AMERICAN LEGION NATIONAL HEADQUARTERS
CONSOLIDATING STATEMENT OF ACTIVITIES
THE AMERICAN LEGION NATIONAL HEADQUARTERS
Year ended December 31, 2023
CONSOLIDATING STATEMENT OF ACTIVITIES
Year ended December 31, 2023
American Legion National Contacts
Veterans Affairs & Rehabilitation (202) 263-5759 va&r@legion.org
Veterans Employment & Education (202) 263-2990 ve&e@legion.org
Legislative (202) 263-5778 legislative@legion.org
National Security (202) 263-5750 ns@legion.org
Americanism (317) 630-1206 americanism@legion.org
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Media & Communications (317) 630-1298 magazine@legion.org
Marketing (317) 630-1398 marketing@legion.org
American Legion Riders (317) 630-1372 legionriders@legion.org
Emblem Sales (888) 453-4466 emblem@legion.org
Sons of The American Legion (317) 630-1205 sal@legion.org
American Legion Auxiliary (317) 569-4500 alahq@alaforveterans.org
P.O. Box 1055 Indianapolis, IN 46206 (317) 630-1200
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