American Legion National Headquarters
700 N. Pennsylvania St. PO Box 1055
Indianapolis, IN 46206-1129
American Legion Charities
American Legion Endowment Fund
American Legion National Emergency Fund
American Legion Veterans and Children Foundation
Legacy Scholarship Fund (American Legion)
| Entity | Document Type | Tax ID |
|---|---|---|
| American Legion National Headquarters | Consolidated Audited Financial Statements | Multiple |
| American Legion National Headquarters | IRS Form 990 | 35-0144250 |
| American Legion Endowment Fund Corporation | IRS Form 990 | 35-6039680 |
| The American Legion Charities | IRS Form 990 | 38-6902131 |
| American Legion Charities, Inc. | IRS Form 990 | 90-1017997 |
| American Legion September 11 Memorial Scholarship Trust Fund | IRS Form 990 | 42-1553035 |
| American Legion National Emergency Fund | IRS Form 990 | 35-6679628 |
|
Entity: American Legion National Headquarters Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
|
Entity: American Legion National Headquarters Document Type: IRS Form 990 Tax ID: 35-0144250 |
|
Entity: American Legion Endowment Fund Corporation Document Type: IRS Form 990 Tax ID: 35-6039680 |
|
Entity: The American Legion Charities Document Type: IRS Form 990 Tax ID: 38-6902131 |
|
Entity: American Legion Charities, Inc. Document Type: IRS Form 990 Tax ID: 90-1017997 |
|
Entity: American Legion September 11 Memorial Scholarship Trust Fund Document Type: IRS Form 990 Tax ID: 42-1553035 |
|
Entity: American Legion National Emergency Fund Document Type: IRS Form 990 Tax ID: 35-6679628 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Daniel S. Wheeler | National Adjutant | $436,108 |
| 2 | Dean Kessel | Executive Director | $294,741 |
| 3 | Shawn T. Long | National Treasurer | $284,270 |
|
1 Name: Daniel S. Wheeler Title: National Adjutant Compensation: $436,108 |
|
2 Name: Dean Kessel Title: Executive Director Compensation: $294,741 |
|
3 Name: Shawn T. Long Title: National Treasurer Compensation: $284,270 |
CharityWatch's rating of The American Legion National Headquarters also includes the financial activities of the entities included in the Legion's audited consolidated financial statements for the year ended December 31, 2022. According to The American Legion National Headquarters consolidated audit of December 31, 2022 (Note 1 re: 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 individuals, organizations and corporations and to disburse said funds as may be directed to various Legion programs and charities. The ALC also...rais[es] money for the programs of the Legion and its departments and posts. The American Legion Endowment Fund Corporation, a tax-exempt 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." |
According to The American Legion National Headquarters consolidated audit of December 31, 2022 (Note 2, Paycheck Protection Program (PPP) Loan): "In December 2019, a novel strain of coronavirus surfaced and has spread around the world, with resulting business and social disruption. The coronavirus was declared a Public Health Emergency of International Concern by the World Health Organization on January 30, 2020. As a result of the economic uncertainty stemming from the impact of the COVID-19 pandemic, in May 2020, the Legion received a Paycheck Protection Program (PPP) Loan for $3,824,000 from the United States Small Business Administration (SBA). The Legion accounted for the PPP Loan as debt under ASC 470 and therefore, recognized the $3,824,000 of revenue when the loan was forgiven in June 2021. Further disclosure of the loan is included within notes payable in note 7 of the financial statements." |
According to the American Legion National Headquarters tax filing for the fiscal year ended December 31, 2022, American Legion National Headquarters reports re: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (IRS Form 990, Schedule J, Part II): American Legion National Headquarters reports $30,000 as "Bonus & incentive compensation" in calendar year 2022 for Daniel S. Wheeler, "National Adjutant;" his reported total compensation for 2022 is $436,108. Six other staff members are also reported to have received bonuses in calendar year 2022 ranging from $5,000 to $10,000, with associated compensation of $199,138 to $294,741. |