INUTES OF THE DEPARTMENT EXECUTIVE COMMITTEE … Minutes/Minutes DEC 2013-09... · 2018. 10....

The American Legion

For God and Country

MINUTES OF THE DEPARTMENT EXECUTIVE COMMITTEE MEETING, SATURDAY, SEPTEMBER 21, 2013 AT THE CLAYMONT FIRE STATION HALL,

CLAYMONT, DELAWARE, HOSTED BY RICHARD C. DUPONT POST #18

At 11:09 AM, the Department Executive Committee was called to order by Department Commander John A. Endres.

OPENING CEREMONIES

Opening ceremonies were completed per the Officer’s Guide and Manual of Ceremonies with Wayne Hicks, Department Chaplain, offering the Opening Prayer. Commander Endres declared the Department Executive Committee meeting regularly convened.

ROLL CALL

Roll Call by Department Adjutant Richard J. Santos.

Department Officers Name 7/14 9/21

Commander John A. Endres P P1st Vice-Commander Robert L. Michael P P2nd Vice-Commander James Gallagher P PAdjutant Richard J. Santos P PFinance OfficerAsst. Finance Officer Gary Morris PJudge Advocate Dennis Dinneen P PAsst. Judge Advocate Davis WrightChaplain R. Wayne Hicks P PService Officer Joseph Houghton P PHistorian Richard Benedict P PSergeant-At-Arms Edward Feeley PPast Dept. Commander James M. Brady, Jr. P PPast Dept. Commander Kenneth G. Whitman P PPast Dept. Commander Edward Feeley P

Department of Delaware, The American Legion, Inc. P.O. Box 930, Seaford, DE 19973-0930 Tel: 302.628.5221 E-mail: [email protected]

7/14 9/21

National Officers Name

NEC Larry Marcouillier P PANEC Kenneth Whitman P P

District Commanders

District 2 MaryAnna Moderhak P PDistrict 3 Kim Endres P PDistrict 4 James Gallagher P P

District Vice-Commanders

District 2 Paul Smith P PDistrict 3 Michael Havel P PDistrict 4 Charles Nimmerichter P

DEC

District 2 Aleta Krauss P PDistrict 2 Raymond Abbott P PDistrict 3 Jeffrey Crouser P PDistrict 3 John Roberts P PDistrict 3 Michael Havel P PDistrict 4 Bettylou Evans P PDistrict 4 Lee Glasco PDistrict 4 James Lafferty P PDistrict 4 Roland Placente P PDistrict 4 Sharon E. Sheriff P

QUORUM Commander Endres declared a quorum present.

GUESTS None.

SPECIAL MOTIONS

A motion by Kim Endres and seconded by Kenneth Whitman that non-members of the Department Executive Committee are permitted to make reports. Motion passed.

DEC MINUTES – SEPTEMBER 21, 2013 2

APPROVAL OF MINUTES A motion by MaryAnna Moderhak and seconded by Larry Marcouillier to approve the Minutes of the July 14, 2013 Department Executive Committee meeting as distributed by the Department Adjutant. Motion passed.

DEPARTMENT OFFICER REPORTS

Commander John A. Endres

He thanked you Richard C. Dupont Post #18 Commander Paul Smith, officers, and

members for hosting the DEC meeting. He requested that anyone giving a verbal report of activities to please report only future

activities unless you feel that a previous activity warrants reporting. A written report of your activities since the last DEC meeting should be provided to the adjutant prior to the scheduled DEC meeting.

A Department Finance Officer is still needed on a volunteer basis. Some requirements for the position besides having knowledge of accounting are: Tuesdays & Thursday be at Department Headquarters when bookkeeper is working, reconcile bank statements, and supervise the bookkeeper.

IRS issues concerning members will be discussed later by Adjutant Ric Santos. Important is the use of DD Form 214s when IRS issues are discussed. The requirement is that the posts have a proof of eligibility which could be military orders, NGB Form 22, or Discharge for example, not just a DD Form 214.

When anyone attends a military event such as a National Guard Homecoming, please provide him with the information time, place, who, where, and why.

The next membership target date for 60% is October 7, 2013. Most of the posts and the 3 districts have already reached or surpassed; but please do not lay back doing membership because the next target date of 70% is only 4 weeks later, November 12th. Renewal notices will be mailed out by National on October 1st which should help membership renewals.

It was reported at the DEC meeting in July that the membership team was considering an award based on renewal rates for the post. At the present time, National does not track the renewals per posts so this is still an open consideration for the team.

During the month of October, his visits are planned to Robert L. Taylor Post #13, Laurel Post #19, William T. Spooner Post #17, Charles E. Durney Post #27, and David C. Harrison Post #14.

The Department Adjutant, Department 1st Vice Commander, and he will be attending the fall National Executive Committee meetings at National Headquarters during the week of the 14th of October. The Department office will be closed for the week.

First Vice-Commander Robert Michael

The Department of Delaware has two of the national top twelve posts in membership: Walter L. Fox Post #2 with 2,096 members in 10th place and Oak Orchard/Riverdale Post #28 with 3,207 members in 4th place. Congratulations to the officers and members of these two posts.

He congratulated the posts who achieved the September 9, 2013 target date goal of 55 percent: Lt. J. Allison O'Daniel Post #10, Robert L. Taylor Post #13, Laurence Roberts Post #21,


Callaway-Kemp-Raughley-Tee Post #7, David C. Harrison Post #14, Henlopen Post #5, William T. Spooner Post #17, Laurel Post #19, Dagsboro Post #24, and Oak Orchard/Riverdale Post #28 and Districts #3 and #4. Walter L. Fox Post #2 came in at 54.708%. The percentages did not include PUFLs that were added on September 15, 2013. Next target date is October 7, 2013 at 60%. Membership awards for Veterans’ Day Target Date for 70% is November 12, 2013. There are three categories: 51 to 250 members, 251 to 500 members, and greater than 500 members. The highest percentage in excess of 70 percent in each category will receive $200 and second highest will get $100. So let’s get going on membership. When the target dates near, if a post needs a pickup of membership transmittals, please call their District Commander or Vice-Commanders. He thanked all posts for their support and efforts to date on membership.

On-Line Membership Renewals. 2014 On-Line Renewals Credits total 649 as of September 19. The posts have used 476, leaving a balance of 173. Any member of the Department of Delaware may renew on-line through www.legion.org. Members renew using a credit card, print a temporary card, and mail or take their receipt to the post to receive their new card. Posts will continue to have all cards sent with their roster. Notification of on-line renewals can be obtained directly from the www.mylegi.org officer's site. Notification will also be provided by reports sent by Department HQ. Posts will receive their per capita in the form of credits posted against their membership transmittals to department. When the bi-monthly reports for members who have renewed on-line are received by Department HQ, an On-Line Renewal Credit Report is generated and sent via first class mail and e-mail to all posts. The report notifies the posts of their on-line credit amount as of the date of the report. The amount of money credit is to be deducted from their next membership transmittal. The membership transmittal report provides instructions and outline for taking the credit amount. Posts that are on-line through myLegion.org have been receiving these periodic listings from the National organization. Upon receiving the periodic notifications, the posts should be issuing the member's 2014 membership card, directly to the member. Obviously, posts that are not on-line via myLegion.org and are at a disadvantage of receiving the on-line notifications.

MyLegion.org is a website designed to assist post officers with every day membership duties and to connect members of The American Legion to the Post and Department as well as other American Legion members. The site can be accessed from any computer with an internet browser. MyLegion is the audience interactive component of the new Legion.org website, and has been developed for Members, Posts and Departments. The website is now accessible to everyone. All posts are urged to enroll on mylegion.org. The department has fourteen posts enrolled: 2, 3, 5, 6, 7, 10, 18, 19, 21, 24, 25, 28, 29, and 30. Posts make name and address corrections, change status to deceased, receive daily reports of on-line renewals, and other features. The program saves time and materials as the post adjutants or membership chairmen do not need to fill out Membership Data Forms. The Sons of The American Legion is included. To find more information about myLegion features and registration instructions: Customer Service: (800) 433-3318 or E-mail: [email protected].

Second Vice-Commander James Gallagher

The Department met its 1st membership goal of 55%. The District Commanders along with the Department Commander and Vice Commanders are working on collecting ideas that we can share with all posts to assist them in recruitment and retention. He has attended two membership seminars and will be attending more during the year to ensure he has the knowledge


mailto:[email protected]

to provide the posts quality assistance. It is his goal to be more proactive than reactive. If any post has developed ideas or systems that they find successful please share it with the District Commander.

He looks forward to visiting all the posts in the state and sharing thoughts and ideas, not just membership, but any matter that can help each and every post. Together the Department can accomplish many things, and he will certainly be there to assist in any way possible. He can be reached any time, any day at 302-745-7779.

Department Finance Officer Finance, Budget & Audit Committee Chair, Kim Endres, reported the mass distribution of the Finance Report and Balance Sheet for August through September 2013 by the Department Adjutant. Motion by Kim Endres and seconded by Larry Marcouillier to accept the reports as distributed, subject to audit. Motion passed.

Motion by Larry Marcouillier and seconded by James Lafferty to pay all legal bills and amounts due until such time as the Department Executive Committee holds its next regular meeting. Motion passed.

Department Historian Richard Benedict He requested the districts and posts notify him in advance if they want coverage by the Department Historian.

Department Judge Advocate Dennis Dinneen He will draft a suggested Post Constitution & By-Laws for the posts that have not submitted a Constitution & By-Laws for approval by the Department Executive Committee. He will use the suggested format in the Officers’ Guide and Manual of Ceremonies. Once the proposed Constitution & By-Laws are drafted, the Department Executive Committee will need to approve. From that time forward, posts who have not submitted Constitution & By-Laws for approval shall have to follow the DEC approved document.

Department Service Officer, Joseph Houghton Office Report for the Month(s): July, August & September

Number of New Claims Submitted/Processed: 55 Phone Calls (Inquires, Request for Info and Services): 122 Walk Ins (@Regional Office): 85

Earlier this month, he attended a Video Conference Hearing before the Board of Veterans' Appeals (BVA) at the Regional Office in Wilmington. It was a hearing for a veteran who has an appeal pending for service connected compensation.

Community Outreach Program:

Walter L. Fox Post #2 3 visits 6 contacts William T. Spooner Post #17 0 0 Oak Orchard/Riverdale Post #28 3 28


It's been an interesting and challenging year since being hired as the Department Service Officer with being said it has been a rewarding experience to be able to help our veterans and their dependents.

In July, he attended 2013 American Legion Department Service Officers School, Advocacy Skills training.

At the 95th National Convention the Under Secretary for VA Benefits, Allison A. Hickey stated that the VA has completed their efforts to eliminate those claims two (2) years or older and that they are now working on reducing those claims one (1) year old. She mentioned that the VA is now instructing veterans to collect and submit all medical records relevant to their claims under the Fully Developed Claim (FDC). Any veteran who has an eBenefits account can go on line and download those documents and complete their application for a claim which will be processed faster than the paper claims now being submitted by veterans. The goal of the VA is to go paperless in the very near future.

The Wilmington VA Mobile Outreach Clinic, which we all have seen out and about, have published their October schedule which is provided on the table here today. On Monday, September 23rd, the vehicle will be at William T. Spooner Post #17 from 11:30AM - 3:00PM; Wednesday, September 25th at Oak Orchard/Riverdale Post #28, 10:00AM - 2:30PM; and September 30th at the Home of the Brave, Milford from 9:00AM - 3:00PM.

Jeanne Mahoney, the Point of Contact for this service, told him on Thursday that Laurel Post #19 had a big turn out on Wednesday, September 16th and she hopes that this kind of turn out will continue.

He has put together for review by the committee the 2014 American Legion Community Outreach Program schedule. I would like to have it approve today so we can get the schedule out. The 2014 Department Service Officer Outreach Schedule was distributed. Copy attached.

NATIONAL OFFICERS’ REPORTS

National Executive Committeeman Larry J. Marcouillier IRS and Proof of Eligibility. In the face of reports that The American Legion and other veterans’ service organizations (VSOs) are being targeted by the Internal Revenue Service, delegates to the Legion’s national convention in Houston recently passed three resolutions that include calling for Congress to look into the IRS’ field investigations into Legion posts chartered under 501(c)(19) – or nonprofit – status. Auditors with the IRS reportedly are starting to fine Legion posts around the country for not keeping records of veterans’ DD Form 214s, the separation document given by the military to prove honorable service, or other valid documentation. The DD Form 214 reveals Social Security numbers, dates of birth and, in some cases, places of birth and medical information. The American Legion and IRS do not need this information; the information may be "blacked out" and a copy filed by the post. The Legion and the IRS only need your name, dates of service and character of service. Documents with this information need to be kept securely. Legion members still serving in the U.S. Armed Forces won’t receive a DD Form 214 until they are discharged. Legion Post 447 in Round Rock, Texas, was fined $12,000 for lack of compliance before finding documents to satisfy inspectors; the IRS said it can’t comment on individual taxpayers or organizations. Legion posts must maintain a list of members and the category of membership (veteran, degree of relation or nonveteran or non-relative). If a post receives deductible contributions, it


must also maintain a list of members, their dates of service, whether they are war veterans and, if not, whether they are spouses, widows, or widowers of war veterans, veterans or cadets. Legion posts and departments have been in compliance and have kept appropriate records, and in good faith, with these directives as set forth by the IRS, and the Legions feels it is being wrongly targeted by the IRS, and is being held to arbitrary and capricious requirements that are inconsistent with IRS’s own publications. A number of posts have requested the national organization approve maintaining a green bar list of members instead of the documents showing dates of service, character of service and name of individual. This is a matter the post would have to take up with the IRS. Permission would have to be in writing or it would not be enforceable. Questions have been raised about maintaining information in electronic form. Hereto the post would need the IRS permission although I would think it should be fairly easy to obtain. As for the argument about the rights of privacy, the member may copy his/her DD Form 214 or other proof, black out the social security number, date and place of birth, if so desired, then the copy should be copied again to remove any chance of impressions in the paper which could be deciphered. The redacted copy may then be filed by the post. Even then the post needs to insure the information is secure. Reminder: Department Service Officer Houghton noted that redacted DD Form 214s are not acceptable by the U.S. Department of Veterans Affairs for verification of military service.

Marcouillier continued that for information, The American Legion has recommended maintaining this information for the last 80 years because it has many uses:

1. Keeping the IRS auditor from interviewing the members, which has a negative effect on membership.

2. The information helps eliminate the most common dispute in a contested election at the post. As you know, the easiest way to oppose another Legionnaire is to attack his/her eligibility.

3. The post can be the source of information for aged/disabled veterans to get VA care, if needed.

4. The documents will help the family of a deceased member obtain the flag and funeral benefits when the member’s copy is in a safe deposit box which has been sealed due to his/her death. (This happens most often when there is no spouse.)

5. The aged member has been in a retirement or nursing home for 20 years, no one knows him/her. He/she dies; the family wants the post commander to deliver one of the eulogies at the funeral. What to do? The post commander went to the eligibility files; found that the member had earned one Silver Star, two bronze stars with numerable promotions and commendations. The commander was thus able to deliver a 15 minute eulogy on the deceased hero’s service and patriotism. The family was ecstatic and gave the post a very nice donation.

In Houston, the national convention adopted three Resolutions, Nos. 62, 63 and 64 (copies attached). While these resolutions do not attack the IRS record keeping requirements and the IRS does have the right to set audit parameters, the issue will certainly be discussed and, hopefully, resolved. Actually, once emotions are out of the picture, the real problem with the record keeping requirement is Headquarter posts.

Alternate National Executive Committeeman Kenneth Whitman IRS vs. Sons of The American Legion. The provisions of Section 501(c)(19) of Title 26 of the US Code lists the type of organizations which includes The American Legion that are


exempt from federal taxation. Recently there have been cases that the Internal Revenue Service has been auditing individual posts and threatening to revoke tax exempt status of The American Legion posts due to significant annual increases in enrollment of the Sons of The American Legion program or otherwise greater than the 75% stipulation. This calculation is based on individual posts and since the population of eligible descendants of The American Legion eligible members are not evenly distributed across the United States and may be unevenly clustered in certain regions of the country. The fairest and most equable calculation should not be based on each post but rather on the percentage of the national organization or in other words the Sons of The American Legion program membership cannot exceed 75% of the total The American Legion membership at the national level.

1. The American Legion is seeking an amendment to Section 501(c)(19) of Title 26 U.S. Code by the 113th Congress to either remove the minimum percent of veterans in the post or to provide clarifying language that the minimum percentage be based upon the aggregate enrollments based on the entire national organization of the veterans service organization rather than on a local community-based post. (See National Convention Resolution 62) 2. The American Legion seeks that the United States Congress rectify the problems with Chapter 4.76.26.2.2(2)b. of the January 27, 2011 Internal Revenue Service Exempt Organizations Examination Guidelines so it shall provide for: at least 75 percent of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, widowers, ancestors, or lineal descendants of past or present members of the Armed Forces of the United States and that all of its members are either members of a veterans post or organization who are related to a member of such post or organization. (See National Convention Resolution 64) 3. Conflicting Definition of a Veteran. Department Adjutant reporting. In 2011 the Internal Revenue Service adopted a revised Exempt Organizations Examination Guidelines (Audit Manual). Chapter 4 deals with veterans organizations. Section 4.76.26.1 spells out a definition of war veterans which does not match dates given to The American Legion by the United States Congress and which provides for two separate dates for the Vietnam War as follows:

“(3) A war veteran is a person who served in the Armed Forces of the United States during the following periods:

• April 21, 1898, through July 4, 1902; • April 6, 1917, through November 11, 1918; • December 7, 1941, through December 31, 1946; • June 27, 1950, through January 31, 1955; • February 28, 1961, through May 7, 1975, in the case of a veteran who served in the

Republic of Vietnam during that period; • August 5, 1964, through May 7, 1975, and • August 2, 1990, and will end on the date prescribed by Presidential Proclamation or

by law.” Having two sets of dates for the same conflict makes for an impossible accounting process. The American Legion seeks that the United States Congress rectify the problems with Chapter 4.76.26.1 of the Internal Revenue Service Exempt Organizations Examination Guidelines so it shall provide:

“(3) A war veteran is a person who served in the Armed Forces of the United States during the following periods:

• April 21, 1898, through July 4, 1902;


• April 6, 1917, to November 11, 1918; • December 7, 1941, to December 31, 1946; • June 25, 1950, to January 31, 1955; • February 28, 1961, to May 7, 1975; • August 24, 1982, to July 31, 1984; • December 20, 1989, to January 31, 1990; • August 2, 1990, to the date of cessation of hostilities;

which dates have already been approved by the United States Congress for The American Legion and the Veterans of Foreign Wars.” (See National Convention Resolution 63)

DISTRICT COMMANDER REPORTS

District #2 Commander MaryAnna Moderhak

District #2 had its first meeting for this year on September 4, 2013. All Posts with the

exception of Delaware Post #1 and Charles E. Durney Post #27 were represented. It was a pleasure to have Past Department Commander John Jackson from Brandywine Post #12 join them. He will be notified by phone for the next meeting.

Department Commander John Endres, District 3 Commander Kim Endres, and Department 2nd Vice Commander James Gallagher made their official visit to the meeting. Discussion was held on various up-coming dates that we would need to prepare for, including the possible joint installation this coming June 2014. It was decided to notify the Department Adjutant that District #2 would like June 14, 2014 put on the calendar for the Joint Installation to be held at either Richard C. DuPont Post #18 or Joseph B. Stahl Memorial Post #30 at 6:00 PM. The installation will probably be followed by a district caucus to eliminate the confusion at the Department Convention.

Commander Moderhak spoke on getting renewals of members and collecting dues. She volunteered to join with any Post in trying to replicate the Post Revitalization several years ago by National staff.

Past Department Commander James M. Brady, Jr. spoke on the problem of having individual DD Form 214 on file in Posts.

Report from Lyman Brenner on Boys State was given and possibility of more participation this coming year. Girls State was reported on by the District Commander Moderhak on the information she had.

Oratorical Contest for District 2 will be held in January with the state judging in February. Both will be held at the VA Hospital Auditorium. Exact dates to follow.

Department Commander Endres reported on the resolution that was submitted at the National Convention regarding the “Bible” on the POW/MIA table. He also touched on membership with reporting that more information would be sent out the next day from Headquarters (Thursday).

District #3 Commander Kim Endres

When you become a District officer, National sends you a questionnaire to complete basically asking for your bio and goals for the year. Of course, everyone would expect the answer to be membership, but for her it was a bit different. As the District #3 Adjutant last year, it was disappointing that only one or two meetings were able to be held since there was not a


quorum. So the goal stated to National was that first and foremost District #3 needed to be united and work together. On Monday, September 16, 2013 at the start of the first meeting of the year, three of the four posts were present and business was conducted.

Huge thank you to the posts that worked so hard on the last target date and helped the District #3 make goal. Now, they are all working hard on reaching the next target date. Membership is how The American Legion survives and it is critical that the Legion grows constantly.

The posts have something coming up over the next few weeks and months. Each post has been encouraged to send the flyers to the Department Adjutant to disseminate to the membership. If members don’t know about it, then we can’t help support it.

Walter L. Fox Post #2 has entertainment every day except Sunday, including a live band on Saturday night, following shrimp and ribs. The post was having a POW/MIA ceremony at noon today. There will be events all during race week and they also have the NFL TV Ticket for those who just can’t get enough of football.

Milford Post #3 will be assisting with the Bike to the Bay as well as serving breakfast. Callaway-Kemp-Raughley-Tee Post #7 has several events going on in the upcoming

weeks such as an AUCE Seafood Fest and Comedy Show happening this afternoon and evening. On October 5th, there will be a yard sale and on Sunday October 6th, the serving of breakfast will resume. They will be selling subs on October 18th. November 2nd is a shrimp dinner, followed by the Halloween Party. The post also reported that they raised $2,500 in the 2nd Annual Walk for Wounded Warriors held August 2nd. A donation to the Women’s Home of the Brave was made for $3,000.

So the Posts in District 3 have gotten off the ground running and are working the programs and pushing membership. It should be a great year for them.

District #4 Commander James Gallagher

He thanked the posts in the District for their hard work in exceeding the first membership goal for 2014. As of right now, the District is at 58%+, this exceeds our goal of 55%. For those posts that need help in recruitment and renewals please let him or one of the district officers know. The three District Commanders, along with the Department Commander, are trying to develop new strategies to assist the posts. It is their goal to provide help and guidance, not just asking for increases.

Once again District #4, under the guidance James Lafferty of Oak Orchard/Riverdale Post #28 and Roger Marino of Mountaire Farms, the district will be involved in the Thanksgiving for Thousands project. This project will provide Holiday meals at Thanksgiving, Christmas and Easter. He sees more participation from each post as this project is growing. They are also looking at the possibility of expanding into part of Kent County, District #3's area.

It is his goal to continue to grow the camaraderie of all the posts in District #4, and continue their presence in the community. He looks forward to working with each and every post.


COMMITTEE REPORTS

American Legion Baseball, Roy Lamberton 1. 2013 Delaware State Tournament: Won by Stahl Post 30 in 15 games. It was their 28th

Delaware State Championship. 2. Tournament Awards:

a. Delaware Scholarship Winner - Dante de Ascanis – Lt. J. Allison O'Daniel Post #10 b. Don Kimsey Tournament MVP Award - Lonnie Funderburk – Joseph B. Stahl Memorial

Post #30 c. Most Valuable Pitcher - Connor Pijuan – Delaware Post #1 d. Francis J. Lucia, Jr. Team Sportsmanship – Delaware Post #1

3. He will be attending the 2013 Americanism Conference next week. Several rules are again in the works, some states want to allow “courtesy runners” and player re-entry during Legion games in an attempt to make Legion Baseball more like high school. Barring an overwhelming outcry in support of these rule changes, I will continue to oppose the rule changes since our league ran very well last year without these changes.

4. Also on the agenda is a recruiting rule change to return our age cutoff to 19, regardless of school attendance status. Delaware has always been in favor of allowing College Freshman to participate in our league and I intend to support the effort to return the recruiting rules to those in force this year allowing any player who has not reached his or her 19th birthday in January to play Delaware American Legion Baseball.

5. There is a group of former R. C. DuPont Post 18 team managers and players attempting to submit a bid to host the 2014 & 2015 American Legion Baseball Mid Atlantic Tournament. The group is headed by the former manager of the Post 18 team, Don Kimsey.

Mr. Kimsey began this effort without the approval or support of the Delaware American Legion Baseball Committee, which, at this time, is opposed to any attempt by Delaware to host a Regional tournament due to lack of committee personnel to fulfill the American Legion Baseball supervisory requirements for such an event.

The committee supports the idea of eventually hosting the Mid Atlantic Tournament in the near future but at this time we would rather spend our efforts in increasing the number of active teams in Delaware as well as the amount of money available for the local Baseball scholarship and possibly add to the number of awards given to our teams.

He pointed out that a payment of at least $15,000 would be due to American Legion Baseball within 30 days of the end of the regional tournament. This is in addition to any expenses incurred during the tournament. While the host committee is responsible for any expenses, the host post and possibly the department might be liable to cover any shortfalls in finances.

The present Chairman of the Baseball Committee has over 10 years’ experience on the board of another Delaware athletic event (that is scheduled during the Legion’s Mid Atlantic Tournament). That event requires over 100 volunteers to effectively operate that tournament. While the committee can run the state tournament with the present committee, hosting the Mid Atlantic tournament in Delaware in 2014 might take a little more organization.

Mr. Kimsey is proceeding with developing his bid, but before he can submit any proposal to the National Baseball Committee, he must obtain the endorsement of the Department Commander and the Chairman of the Baseball Committee. He is awaiting the submission of a formal written proposal from Mr. Kimsey’s group.


Boys State, Lyman Brenner He asks for the membership to support Boys State by attending the breakfast at Callaway-Kemp-Raughley-Tee Post #7.The proceeds from the breakfast is dedicated to Boys State. He thanked Callaway-Kemp-Raughley-Tee Post #7 for its efforts toward Boys State.

Convention Committee, Bettylou Evans She deferred to Department Adjutant Santos who has prepared a 2014 Department Convention Facility Inspection Report. A copy of the report was distributed. Department Adjutant Santos reported that the screening committee that made the facility inspections consisted of Bettylou Evans, John A. Endres, Robert Michael, James Lafferty, and himself. The report enabled the group to note all requirements to hold a convention, compare the facilities, and share the information with the Department Executive Committee. Four hotels were visited: DoubleTree by Hilton Hotel Wilmington 4727 Concord Pike Wilmington, DE 19803 Sheraton Wilmington South Hotel 365 Airport Road New Castle, DE 19720 Dover Downs Hotel & Casino 1131 North DuPont Highway Dover, DE 19901 Crown Plaza Wilmington North Hotel 630 Naamans Road Wilmington, DE 19703 Drive by tours were made in Rehoboth Beach and North Dover. In Rehoboth Beach, there are two facilities for housing: Henlopen Inn and Atlantic Sands. Meetings would have to be held at City Convention Center, 9/10 of a mile away from the hotels. Sufficient parking for meetings is not there. Transportation and parking are issues. In July, peak season, $159 to $209 are room rates.

In the North Dover area, Hampton Inn, Holiday Inn Express, and Sleep In – 232 rooms could be used. Meetings would be at DelTech less than ½ mile away. Transportation issues abound.

The group ruled out the Rehoboth Beach and North Dover areas. It is the recommendation of the group to compare the three facilities, located in the

northern part of the state. Then, compare the best northern facility against Dover Downs. It was recommended that the DoubleTree be eliminated for consideration since it did not have facilities for hospitality rooms. A comparison of the Sheraton and Crowne Plaza followed.

The Sheraton and Crowne had similar facilities, 80% performance clause – 30 day block notice, individual room reservations & payments, meeting facilities, and room pricing. The


Sheraton is in a more isolated area – 192 rooms; Crowne is located near shopping centers and other facilities – 187 rooms. Sheraton is a new hotel; Crowne was recently refurbished. Both had free room Wi-Fi, adequate hospitality rooms, allow one large Department hospitality room, and will not allow crock pots and electrical food heating units. Sheraton had segregated meeting areas for the Legion, Auxiliary, and Sons of The American Legion. Sheraton may have been a little tight for the Legion; Crowne may have sound/noise issues between the Legion and Auxiliary meeting areas. Both would allow food and beverage to be brought into their facilities, but with the electrical limitations and purchase of some food and beverage from their facilities. At the Sheraton, hospitality rooms would need to be taken on Thursday to Sunday; Crowne, Friday to Sunday. Crowne breakfast buffet is $13.50 per person. General outlay of check-in, lobby, and facilities was better at the Sheraton. General opinion was to move on with the Crowne Plaza and Dover Downs. Dover Downs is a five star hotel – 500 plus rooms. Rooms are bigger than others with free Wi-Fi. Some rooms are located a good walk from the elevators. Room rates are lower during the week. $25 of casino money given upon check-in. There are excellent restaurants and food service are located in the Festival Buffet on 2nd floor: $11.50 breakfast, $15.50 lunch, and $19.95 dinner. Get $2 off by joining the Capital Club for meals and valet parking. Valet parking is normally $4 per stay. Cost on weekends is rather high. Meeting rooms would be on all levels of the hotel, except the main/1st floor. If we go in on a Wednesday, all meeting rooms are located in a five star ballroom on the 1st floor - no noise/sound issues; finish the convention by 12 Noon on Friday. One master hospitality room could be on the 4th floor, Diamond Rooms 1-3, facing the track. Purchase food and beverage from the hotel. No other rooms on the 4th floor so there would be no noise/sound issues. Judging from the figures paid out by posts last year at the Sheraton Dover Hotel, one master hospitality room and purchase from the hotel would be much less. Only registered delegates and alternate and certain family guests would be allowed in the hospitality room. Posts involved would need to meet with the Convention Committee to set operations of the room. Depending on the number of rooms, banquet numbers, buffet numbers, and hospitality food & beverage, room rates would lower. Posts were asked to check with their membership as to a convention, Wednesday to Friday, due to vacation issues with younger members and to holding one master hospitality room. Motion by Kim Endres and seconded by Jeffrey Crouser to move forward and obtain written quotes from Dover Downs (Wednesday-Friday) and from Crowne Plaza (Friday-Sunday). Further meetings with any facility will include two representatives from the American Legion Auxiliary to ensure their needs are met. Motion passed.

Finance, Budget & Audit Committee, Kim Endres In the absence of a Department Finance Officer, Commander John Endres has been busy traveling to Headquarters twice a week to oversee the newly approved bookkeeper, Edward Reynolds.

There have been concerns regarding delays in checks being issued, reports being sent out etc. To clarify, it is not due to any fault with bookkeeper. He has been busy learning the processes of the department finances and the way we operate which is a bit different than the normal way of doing business. Due to the office being closed for the staff to attend certain events, Mr. Reynolds has only been able to work approximately four weeks out of the last ten.


Although procedures are in place, they are in the process of being compiled into a written document. This will enable our bookkeeper to prepare the reports necessary for the DEC and chairmen in a timelier manner and on demand. Reports can be requested at any time by sending her an email.

The books are closed now for the FY2013 budget year. She is waiting on reports from the Districts and then the information will be forwarded to the CPA for the preparation of the tax returns. The Audit committee will need to schedule a meeting to review the FY2013 documents.

The budget committee will need to consider dates to meet beginning in January for the preparation of the FY2015 budget. The Finance, Budget & Audit Committee is in charge of collecting the “Conflict of Interest” forms from the Board of Directors aka the Department Executive Committee. All members of the Department Executive Committee including voting and nonvoting members such as Past Department Commanders are required to fill out a form each year. A copy of the form is attached.

Holiday Sweepstakes, Richard J. Santos Mailing will be October 24, 2013 by the National Fundraising Division of The American Legion. Drawings will be on Sunday, December 15, 2013 at Walter L. Fox Post #2 during the Department Christmas Party. Prizes are: (1) $1000, (2) $500, (4) $250, and (5) $200. $5 per entry.

Label Program, Peggy Lou Reining Donations are still being received and may they continue. Here is the report for the 2013 Spring Return Address Labels.

$18,174.28 Deposits -3,559.46 Cost of labels -1,348.89 Cost of postage -1,291.19 Cost of postage for reminders $11,974.74 Profit

Delaware Legionnaire, Bettylou Evans The September issue went into the mail yesterday, September 20. Due date for articles for the December issue is December 9, 2013.

Legionnaire’s Insurance Trust (LIT), Richard J. Santos, Trustee

LegionCare postcards have been distributed to all Posts to be included with each Legionnaire’s 2014 renewal card or to be provided to Paid Up For Life members. LegionCare is the newly enhanced Accidental Death benefit available at No-Cost to all Legionnaires. LegionCare is a one-of-a-kind benefit offered exclusively to Legionnaires and provides:

• $5,000 in Accidental Death Coverage for covered accidents that occur if you are traveling on official Legion business.*


• $1,000 for all other covered accidents. • 24/7 protection that covers Legionnaires at home, at work and while they are travelling

away from home available for all Legionnaires in your Department. IMPORTANT: All Legionnaires must confirm their $5,000 in protection in order to be covered. Legionnaires may activate their coverage through the LegionCare postcards or by going online at www.theLIT.com. Our goal is to ensure that every Legionnaire in our Post activates this protection. With an excess of 12,000 members, the Department has 2,086 members enroll in the LegionCare:

Post Number

# of Insured

0 8 1 2 2 154 3 10 4 27 5 61 6 195 7 36 8 6

10 103 11 3 12 18 13 12 14 13 15 9 17 109 18 110 19 122 20 4 21 32 24 86 25 80 27 1 28 702 29 18 30 158 37 3 39 4

Total 2,086

Additional enrollment forms have been distributed.


http://www.thelit.com/

Oratorical Contest, Charles Armbruster, Jr. February 20, 2014 at the VAMC Elsmere Auditorium will be the Department Contest. Snow date is February 27, 2013.

Sons of The American Legion, Dennis Dinneen As the National Executive Committeeman Marcouillier pointed out, the IRS is requesting a post maintain proof of eligibility for all its members. This is the same for Sons of The American Legion proof of eligibility. If the veteran is not in the post where the Sons of The American Legion member is located or is deceased, the squadron’s post will need to maintain the proof of eligibility. Post adjutants need to be signing off of Sons of The American Legion applications to verify eligibility of the applicant. Squadrons should not be maintaining the records.

Summer Fling Sweepstakes, John A. Endres

2013 Summer Fling Sweepstakes Report for DEC September 21, 2013. Mailings - 10,368.

Gross Income $21,645.00 Expenses: Prizes $ 4,000.00 Postage 1,488.29 Printing 2,592.00 Mailbox + 125.00 Total Expenses - 8,205.29 Net Income and Profit $ 13,439.71

Drawings were held for the 2013 Summer Fling. The following are the prize winners:

$1,000.00 Charles R. Owens Wilmington DE $ 500.00 MaryAnna Moderhak Smyrna, DE $ 500.00 Henry J. Evans Milton, DE $ 250.00 George Fuller Wilmington, DE $ 250.00 William C. Raynor Smyrna, DE $ 250.00 Joseph V. Kehoe Milton, DE $ 250.00 Donald C Ringgold Smyrna, DE $ 200.00 Robert T. Wimmer New Castle, DE $ 200.00 James N. Keller Dover, DE $ 200.00 Kenneth L. Wilson Seaford, DE $ 200.00 Robert T. Peterson Millsboro, DE $ 200.00 Mark R. Remillard Seaford, DE


Trooper Youth Week, Lee Glasco

Trooper Youth Week was held at the Delaware State Police Academy June 24th thru June 28th. The American Legion of Delaware co-sponsored the program with the Delaware State Police. This was the 42nd TYW.

There were a total of 32 students that had originally signed up but only 27 participated. There were 17 students from New Castle County, 5 from Kent County and 5 from Sussex County, coming from 14 public schools, 6 private schools and 4 from charter schools. The students (cadets) were kept busy from 0600 until 2299 every day with physical training, inspections, and numerous classes on such things as homicide investigation, polygraph, fatal accident investigations, shooting range, and bomb unit demo.

On Monday morning at 0830 Department Commander James M. Brady, Jr., 1st Vice Commander Kim Endres, and Chairman Glasco welcomed the students. On Thursday evening, Walter L. Fox Post #2 hosted a barbeque which, because of the weather, had to be relocated to Post 2. On short notice, Post 2 did an excellent job moving it. After a hard, stressful week the cadets look forward to this special treat away from the regimented life they had become accustomed to.

On Friday night, graduation ceremony was held with Commander Brady and TYW Chairman Glasco attending. The State Police handed out diplomas; Commander Brady presented certificates of participation.

2013 Trooper Youth Week Budget Report Meals for 4 days breakfast, lunch and dinner $3200 Awards 200 Uniforms shirts (2 per student) 1100 DSP Academy water bottles + 100 Total $4600

Webmaster, Dennis Dinneen He is in the process of updating the Department’s website. He offers to work with the American Legion Auxiliary to create their own website.

SPECIAL MOTION Motion by John Roberts and seconded by MaryAnna Moderhak to receive and file all reports except for those requiring action. Motion passed.

UNFINISHED BUSINESS

USAA Insurance, Department Adjutant

At the June Department Executive Committee meeting, on a motion by Kenneth Whitman and seconded by Robert Michael that the Department Adjutant is instructed to determine the advantages of signing with USAA and resulting legal issues with LIT on the


overlap of property and auto insurance, and if there are not any legal issues, he and the Department Commander are authorized to execute the contract with USAA. Adjutant Santos reported that the Department Adjutants met with the National Judge Advocate, National Adjutant and a representative of USAA during the National Membership Workshop. There were not any conflicting issues between LIT and USAA contracts. He executed the contract with USAA. The Department has received its first payment of $5,200.

NEW BUSINESS

2014 National Convention, Department Adjutant The Department Adjutant has received the contract from The Westin Charlotte for the 2014 National Convention. The Department has twenty-one rooms and a hospitality room. Cost per night is $134 plus 15.25% tax. Self-parking is $18 per day; valet is $25 per day. Dates are Wednesday, August 20 to Friday, August 29, 2014. The Westin is a national HQ hotel. Motion by James M. Brady, Jr. and seconded by MaryAnna Moderhak authorizing the Department Adjutant to sign the contract with The Westin Charlotte for the 2014 National Convention. Motion passed.

National Commander's Visit, Department Adjutant The National Commander Daniel (Dan) Dellinger will make his Official Visit to the Department of Delaware, March 12-14, 2014. A meeting has been held with representatives of Walter L. Fox Post #2 toward hosting the National Commander’s Banquet, March 14, 2014. Motion by Kim Endres and seconded by Larry Marcouillier to authorize the Department Commander, National Executive Committeeman, Alternate National Executive Committeeman, and Department Adjutant with the Distinguished Guest Committee to schedule and setup all aspects of the 2014 National Commander’s visit. Motion passed. Adjutant Santos indicated that he would contact the MainStay Suites in Dover to reserve the rooms. Past Department Commander Bettylou Evans reported that she had already made the reservations at the MainStay. Commander Endres reminded Evans that she is not on the Distinguished Guest Committee and the Department Adjutant will contact the MainStay to verify reservations. The adjutant noted that last year, the reservations were lacking as he had no reservations, yet, his name and credit card were on file to pay for the rooms.

LEAD Course, Department Adjutant The American Legion's national organization is merely an extension of the individual members who guide it. Nearly everything at the national level, such as membership, communications, training, finance, archives and legal support exists for the individual members who constitute The American Legion. And since "membership in The American Legion is membership in the National Organization of The American Legion by affiliation with posts;' it is essential that the members have a good grounding with the programs and practices of The American Legion. In 1919, The American Legion was founded on four pillars: Veteran Affairs & Rehabilitation, National Security, Americanism and Children & Youth. Each of these pillars encompasses a variety of programs that benefit our nation's veterans, its service members, their


families, the youth of America and ordinary citizens. These programs make a difference in hundreds of thousands of lives each year. Leadership Education and Development, (LEAD) is a one day, eight-hour training session designed to provide professional development training for post, district, county and department level members. National staff subject matter experts will cover a wide range of topics relevant to the operations of The American Legion. Subject matter experts, any lesson plans, handouts and training materials will be provided at no expense to departments. Departments are responsible for identifying and providing the training facility and audio visual equipment. Any combination of 21 offered classes may be selected, making up eight hours of instruction. One classroom is needed for each eight-hour session. If a department desires a repeat of sessions or selects more than eight hours training, additional classrooms and equipment may be required. All training can be conducted in conjunction with current planned department functions such as winter, district, county or department conferences and conventions. No social event or special openings are required. If interested, we contact internal Affairs Assistant Director David Elmore [email protected] or Membership Deputy Director Matt Herndon [email protected], or call 317.630.1330. Motion by Larry Marcouillier and seconded by Jeffrey Crouser to have the Department Vice-Commanders along with the Department Adjutant to handle the planning of a LEAD Course for the Department of Delaware. Motion passed.

National Vice-Commander Visit, Department Adjutant National Vice-Commander William Rakestraw, Department of New Jersey, is Delaware’s National Vice-Commander for 2013-2014. The adjutant has distributed the procedures for requesting the National Vice-Commander’s visit to the Department of Delaware. Possibility, the Department could have the National Vice-Commander visit in conjunction with a Post Revitalization in District #3, Department Executive Committee meeting, and Membership Roundup. The membership oriented visit needs to be done before March 2014 in order to have the National Vice-Commander at the 2014 Department Convention.

Department Christmas Party, Department Adjutant Department Adjutant Santos reported that a meeting has been held with representatives of Walter L. Fox Post #2 toward hosting the Department Christmas Party on Sunday, December 15, 2013. The menu and other activities will be set after meeting with the post hospitality manager.

Department Colors, Larry Marcouillier The Department Colors are shameful and embarrassing when used in a parade or standing in the room such as is the case. The colors are “red stained.” They are silk screened on only one side. With the $5,200 recently received from USAA, the Department Executive Committee should authorize new Department Colors. Adjutant Santos estimated the cost for new Department colors, fringed, embroidered or applique lettering is easily in excess of $400. Motion by Larry Marcouillier and seconded by James Gallagher to purchase new colors not to exceed $500. Motion passed.

GOOD OF THE AMERICAN LEGION



mailto:[email protected],

2013 Membership Awards

Commander Endres presented a National Certificate to MaryAnna Moderhak, Commander, Lt. J. Allison O'Daniel Post #10, for 2013 All Time High. A similar presentation was given to ANEC Whitman for presentation to William T. Spooner Post #17.

Department Membership Ribbon Adjutant Santos presented to Commander Endres the 2013 Department 100% Membership Ribbon to be attached to the newly authorized Department Colors.

History Book Robert Royland, 2012-2013 Department Historian, presented a History Book to Past Department Commander James M. Brady, Jr.

ATMs, Jeffrey Crouser He distributed information for posts that are interested in owning their own ATM. Initial cost is $2,000 plus. But it will pay for itself within 3 or 4 months. Walter L. Fox Post #2 nets a little under $1,000 per month.

Video Machines Coalition, Jeffrey Crouser He reported that the 40% of the post take can go to charitable in-kind contributions. The coalition wants to continue oversee possible future legislation. The nonprofit coalition wants to form a 501(c)(3) organization and have asked for three representatives from The American Legion, one form each county. Department Commander Endres nominated James Gallagher, Sussex County; Jeffrey Crouser, Kent County; and Lyman Brenner, New Castle County. Motion by James Lafferty and seconded by Richard Benedict that Commander Endres nominations be approved. Motion passed.

Veterans’ Stand Down, Richard Benedict He reported a Stand Down is scheduled for October 4, 2013 at Walter L. Fox Post #2. There are 40 vendors. All are invited.

ANNOUNCEMENTS Department Adjutant Santos announced that the next Department Executive Committee meeting is Saturday, November 23, 2013 at 11:00 AM, Laurel Post #19, Laurel, DE. There are plenty of hand outs, brochures, and other materials for districts and posts. Please take as they are no use sitting in Department HQ.

SPECIAL MOTION


A motion by Robert Michael and seconded by Larry Marcouillier to instruct the Department Adjutant to review the Minutes of the Department Executive Committee meeting, make any necessary corrections without changing the intent of the Department Executive Committee meeting, and proceed to edit and distribute the Minutes. Motion passed.

CLOSING CEREMONIES Closing ceremonies were completed per the Officer’s Guide and Manual of Ceremonies with Wayne Hicks, Department Chaplain, giving the Benediction. Commander Endres declared the Department Executive Committee meeting of the Department of Delaware, The American Legion, Inc. adjourned at 2:26 PM. The Minutes were recorded and prepared by Richard J. Santos, Department Adjutant.

Richard J. Santos


Prepared by Richard Santos 9/9/2013

Department of DelawareThe American Legion, Inc.2014 Membership Report

Monday, September 09, 2013

Post Paid Goal Percent Need Del 55%

1 1 (1) 0 65 0.000% (65) 64 2,697 2 (36)10 291 2 293 448 65.402% (155) 441 441 8 4712 23 0 23 45 51.111% (22) 44 188 2 (2)13 30 4 34 56 60.714% (22) 54 117 3 318 228 (24) 204 397 51.385% (193) 391 393 6 (14)21 1 42 43 71 60.563% (28) 69 274 3 425 199 (43) 156 339 46.018% (183) 333 390 5 (30)27 44 (21) 23 82 28.049% (59) 80 249 2 (22)29 21 (18) 3 58 5.172% (55) 56 139 2 (29)30 307 (17) 290 556 52.158% (266) 548 872 8 (16)

Dist 2 1,145 (76) 1,069 2,117 50.496% (1,048) 2,080 41 (95)

2 1,184 (22) 1,162 2,124 54.708% (962) 2,111 2,111 25 (6)3 46 1 47 94 50.000% (47) 92 242 3 (5)7 228 24 252 418 60.287% (166) 411 477 7 2214 231 (15) 216 377 57.294% (161) 371 489 6 9

Dist 3 1,689 (12) 1,677 3,013 55.659% (1,336) 2,985 41 20

5 191 (16) 175 308 56.818% (133) 302 336 5 66 332 (37) 295 556 53.058% (261) 548 595 8 (11)8 42 5 47 91 51.648% (44) 89 189 3 (3)11 0 0 0 13 0.000% (13) 13 43 2 (7)15 1 1 2 26 7.692% (24) 26 131 2 (12)16 0 0 0 7 0.000% (7) 7 56 2 (4)17 206 17 223 388 57.474% (165) 382 382 6 1019 230 (15) 215 375 57.333% (160) 369 692 6 920 8 0 8 17 47.059% (9) 17 138 2 (1)22 0 0 0 9 0.000% (9) 9 106 2 (5)24 241 2 243 414 58.696% (171) 407 407 7 1528 2,088 (183) 1,905 3,233 58.924% (1,328) 3,212 3,260 40 12737 0 0 0 15 0.000% (15) 15 46 2 (8)39 8 (1) 7 16 43.750% (9) 16 99 2 (2)

Dist 4 3,347 (227) 3,120 5,468 57.059% (2,348) 5,412 89 113

HQ 4 297 39 336 446 75.336% (110) 495 91

Total 6,478 (276) 6,202 11,044 56.157% (4,842) 10,972 171 128

2013 Paid As

Of 09/10/12

2013 As Of

07/31/13

Department Target Date

09/09/13Plus or

Minus to 2013

2014 All Time High

Goal

Prepared by Richard Santos 9/18/2013

Department of DelawareThe American Legion, Inc.2014 Membership Report

Wednesday, September 18, 2013

Post Paid Goal Percent Need Del 60%

1 44 (3) 41 65 63.077% (24) 64 2,697 3 210 332 (11) 321 448 71.652% (127) 441 441 8 5212 32 (6) 26 45 57.778% (19) 44 188 3 (1)13 39 0 39 56 69.643% (17) 54 117 3 518 269 (37) 232 397 58.438% (165) 391 393 7 (6)21 44 13 57 71 80.282% (14) 69 274 3 1425 229 (57) 172 339 50.737% (167) 333 390 5 (31)27 49 (22) 27 82 32.927% (55) 80 249 3 (22)29 44 (26) 18 58 31.034% (40) 56 139 2 (17)30 384 (22) 362 556 65.108% (194) 548 872 9 28

Dist 2 1,466 (171) 1,295 2,117 61.171% (822) 2,080 46 25

2 1,428 (85) 1,343 2,124 63.230% (781) 2,111 2,111 29 693 70 (7) 63 94 67.021% (31) 92 242 3 77 283 (1) 282 418 67.464% (136) 411 477 8 3114 258 (22) 236 377 62.599% (141) 371 489 7 10

Dist 3 2,039 (115) 1,924 3,013 63.857% (1,089) 2,985 47 116

5 228 (28) 200 308 64.935% (108) 302 336 6 156 434 (76) 358 556 64.388% (198) 548 595 9 248 62 1 63 91 69.231% (28) 89 189 3 811 13 (13) 0 13 0.000% (13) 13 43 2 (8)15 4 16 20 26 76.923% (6) 26 131 2 416 7 (1) 6 7 85.714% (1) 7 56 2 217 256 (17) 239 388 61.598% (149) 382 382 7 619 291 (38) 253 375 67.467% (122) 369 692 7 2820 14 (4) 10 17 58.824% (7) 17 138 2 (0)22 9 (1) 8 9 88.889% (1) 9 106 2 324 290 (8) 282 414 68.116% (132) 407 407 8 3428 2,339 (315) 2,024 3,233 62.604% (1,209) 3,212 3,260 42 8437 0 0 0 15 0.000% (15) 15 46 2 (9)39 16 (3) 13 16 81.250% (3) 16 99 2 3

Dist 4 3,963 (487) 3,476 5,468 63.570% (1,992) 5,412 96 195

HQ 4 332 31 363 446 81.390% (83) 495 95

Total 7,800 (742) 7,058 11,044 63.908% (3,986) 10,972 189 432

2013 Paid As

Of 10/12/12

2013 As Of

07/31/13

Department Target Date

10/7/13Plus or

Minus to 2013

2014 All Time High

Goal

Department of Delaware, The American Legion, Inc.2013 Membership Report

On-Line Membership Renewal Credits as of

Earned Credits To Date

Less Credits Used To Date

Credits Available

Post Per Capita Credit Balance

Post #

1 0 0 0 $0.50 $0.002 133 127 6 $6.50 39.003 4 0 4 $10.50 42.004 0 0 0 $10.50 0.005 24 20 4 $5.50 22.006 18 11 7 $5.50 38.507 30 26 4 $5.50 22.008 9 7 2 $5.50 11.00

10 42 38 4 $11.50 46.0011 0 0 0 $0.50 0.0012 1 0 1 $0.50 0.5013 1 0 1 $5.50 5.5014 20 10 10 $10.50 105.0015 2 1 1 $0.50 0.5016 0 0 0 $0.00 0.0017 18 18 0 $10.50 0.0018 32 26 6 $10.50 63.0019 19 18 1 $0.50 0.5020 1 0 1 $5.50 5.5021 6 6 0 $5.50 0.0022 0 0 0 $0.00 0.0024 23 0 23 $5.50 126.5025 23 16 7 $15.50 108.5027 2 0 2 $10.50 21.0028 207 133 74 $10.50 777.0029 3 0 3 $0.50 1.5030 31 19 12 $5.50 66.0037 0 0 0 $0.50 0.0039 0 0 0 $0.00 0.00

649 476 173 $1,501.50

Wednesday, September 18, 2013

Sep 30, 13

ASSETSCurrent Assets

Checking/Savings11000 · GeneralAccount 1,120.0711010 · Dues Account 52,177.3011020 · M & T Bank - Grant in Aid 9,369.6311035 · Restricted Fund Money Market 15,045.6311500 · Savings Account

11501 · Capitol One Savings Account11502 · Grant in Aid 100.0011503 · Oratorical Contest 1,501.9111504 · Deferred Audit Funds 6,006.0511506 · Capitol One Interest Earned 814.2911507 · Convention Account 0.2611508 · Post 4 1,063.2911509 · Detachment of Delaware 5,702.09

Total 11501 · Capitol One Savings Account 15,187.89

11500 · Savings Account - Other 500.00

Total 11500 · Savings Account 15,687.89

Total Checking/Savings 93,400.52

Other Current Assets14000 · Marketable Securities

14010 · Certificates of Deposit 44,095.8814020 · Brokerage Account 53,291.49

Total 14000 · Marketable Securities 97,387.37

Total Other Current Assets 97,387.37

Total Current Assets 190,787.89

Fixed Assets15000 · FIXED ASSETS

15010 · Machinery & Equipment 19,752.5915500 · Accumulated Depreciation -61,529.42

Total 15000 · FIXED ASSETS -41,776.83

Total Fixed Assets -41,776.83

Other Assets16000 · Accumulated Depreciation

16010 · Appr/Depr Brokerage Account -5,046.02

Total 16000 · Accumulated Depreciation -5,046.02

Total Other Assets -5,046.02

TOTAL ASSETS 143,965.04

LIABILITIES & EQUITYLiabilities

Current LiabilitiesAccounts Payable

20000 · Accounts Payable 2.90

Total Accounts Payable 2.90

Credit Cards21000 · Credit Card Liability

21010 · U*S Airways - Adjutant CC 40.0021020 · Staples 11.63

Total 21000 · Credit Card Liability 51.63

Total Credit Cards 51.63

8:51 AM Department of Delaware, The American Legion, Inc.09/19/13 Balance SheetAccrual Basis As of September 30, 2013

Page 1

Sep 30, 13

Other Current Liabilities24000 · Payroll Liabilities

24010 · FUTA Payable 55.7524020 · SUTA Payable 637.2224030 · FICA Payable 882.6824040 · State Witholding Payable 729.2524050 · Federal Income Tax Withheld 720.00

Total 24000 · Payroll Liabilities 3,024.90

25000 · Liability for Deposits25020 · National Convention - Banquet -45.00

Total 25000 · Liability for Deposits -45.00

26000 · Donations26070 · Children & Youth 162.00

Total 26000 · Donations 162.00

27000 · Oratorical Contest Liability27013 · 2013 Contest

27013-2 · Madeline Smith 2013 500.00

Total 27013 · 2013 Contest 500.00

Total 27000 · Oratorical Contest Liability 500.00

Total Other Current Liabilities 3,641.90

Total Current Liabilities 3,696.43

Total Liabilities 3,696.43

Equity30000 · Opening Balance Equity 112,432.9832000 · Unrestricted Net Assets 26,576.9236000 · Accumulated APP/Dep

36010 · Brokerage App/Dep 1,786.79

Total 36000 · Accumulated APP/Dep 1,786.79

Net Income -528.08

Total Equity 140,268.61

TOTAL LIABILITIES & EQUITY 143,965.04

8:51 AM Department of Delaware, The American Legion, Inc.09/19/13 Balance SheetAccrual Basis As of September 30, 2013

Page 2

Department of Delaware, The American Legion, Inc.

Department Executive Committee Officers and/or Key Employees

Questionnaire on Potential Conflicts of Interest 1. Do you currently have a direct business relationship with the organization (other than as an officer,

director, trustee, or employee), or an indirect business relationship through ownership of more than 35% in another entity (individually or collectively with other person(s) )?

YES NO If yes, name of company/organization: _____________________________________ Company address: _____________________________________________________ Nature of business: _____________________________________________________ Your affiliation with this company: ________________________________________ If this company/organization conducts business with The American Legion National Headquarters, what is the volume: _________________________________________

2. Do you have a family member who has a direct or indirect business relationship with the

organization? YES NO If yes, what is that family member’s name and relationship to you? ______________________________________________________________________ Nature of the business relationship: _________________________________________ ______________________________________________________________________ ______________________________________________________________________ 3. Do you serve as an officer, director, trustee, key employee, partner, or member of an

Entity (or a shareholder of a professional corporation) doing business with the organization? YES NO

If yes, name of company/organization: _____________________________________ Company address: _____________________________________________________ Nature of business: _____________________________________________________ Your affiliation with this company: ________________________________________ If this company/organization conducts business with Department of Delaware, The American Legion, Inc., what is the volume: _________________________________________

4. Do you have a direct business relationship with any other officer, director, trustee or employee of the organization?

YES NO If yes, please indicate the name and relationship ____________________________________________ 5. Is any other officer, director, trustee or employee of the organization an immediate family member of

yours? YES NO If yes, please indicate the name and relationship: ____________________________________________

• TITLE: • PRINTED NAME: • SIGNATURE: • DATE:

Department Convention Committee 2014 Department Convention Facility Inspection Notes

July 11-13, 2013

DoubleTree Sheraton Dover Downs Crown Plaza Dates July 11-13, 2013

Friday to Sunday

July 11-13, 2013 Friday to Sunday

New

July 9-11, 2013 Wednesday to Friday, lower

rates. July 11-13 higher rates.

July 11-13, 2013 Friday to Sunday

Refurbished

Guest Rooms

Distance from Selbyville/Dover

112/57 miles 98/43 miles 62/0 miles 114/59 miles

Time from Selbyville/Dover

2:05/1:00 1:45/00:45 1:15/00:00 2:05/1:00

Number of Rooms 244 192 500+ Trackside/Odd Even/Frt Bldg side. N Side 826-872. O 801-825.

187

Individual Room Reservations

Yes Yes Yes Yes

King Room Rate 70 rooms $109 80 King Junior @ $149

250 rooms on W-F $135 + $25 Casino Credit. $179 on Weekends.

$119

Double Room Rate 110 rooms $109 82 Room @ $139

250 rooms on W-F $135 + $25 Casino Credit. $179 on weekends.

$119

Handicap Room 7 4 8 8

Junior Suite Rate King @ $144 Suite with 3 Bdrm and parlor @$179

Deluxe Suite 60 rooms @ $169 5th and 6th floors

Execute suites, 1 per floor $185.

Parlor no bdrm – 2 Adjoining Bdrms $179

Premium Suites 2 @ $164

Block 15 Days Out 30 Days 80% Performance clause

30 Days 80% Performance clause



Master Bill Yes Yes Yes Yes

Page | 1 2014 Department Convention Committee Facility Inspection Notes

Up Grade Guest Rooms

12 Guests King @ $144 Deluxe suites 60 @ $169

Execute suites, 1 per floor $185. Upgrade 2 of them?

Suite with 3 Bdrm and parlor @$179

Upgrade Charge Yes Yes Yes Yes

Friday Check in Yes Yes Wednesday Check in

Yes

Late Checkout Yes Yes Yes Yes

36 Room Nights Yes Yes Yes Yes

Reserve by Chair Yes Yes Yes Yes


Meeting Room Legion

All on 1st floor Registration Also

Registration Also Foyer

Size of Room 4700 SF

Designated Room Concord Ballroom Chesapeake Ballroom A Kent/Sussex

Padded Chairs Theatre Style

250 208 400 260

Ample Walk Way Yes Yes Yes Yes

Divided 3 Sections Yes Yes Yes Yes

Friday PM for Setup Yes Yes Yes Yes

2 Wall Screens Yes Yes Yes Yes

Audio/Video Yes Yes Yes Use own

Dias on Risers Yes 16 chairs No riser 10 chairs Yes 16+ chairs No riser 14 chairs

Backdrop Curtain Yes No Yes No

1 Dias Lite/Mic Yes Yes Yes Yes

Dias Rec Tables Yes Yes Yes Yes

2 Wireless Fl Mics Yes Yes Yes Not needed

1 Fl Podium/Lit/Mic Yes Yes Yes Yes

2/3 Water Tables Yes Yes Yes Yes

5 Rect Tables for Awards/Brochures

Yes Yes Yes Yes

5’ Rd POW table Yes Yes Yes Yes



Meeting Rm. Auxiliary

Registration Also


Designated Room Canterbury James Ballroom B

125 Padded Chairs Theatre Style

Yes Yes Yes Yes


Single Center Aisle Yes Yes Yes Yes

Friday PM Setup Yes Yes Yes Yes

1 Large Wall Screen Yes Yes Yes Yes

Audio/Video Yes Yes Yes Use Own

Dias Risers 8 Chairs Yes No No No


2 Dias Rec Tables Yes Yes Yes Yes

2 Wireless Fl Mic Yes Yes Yes Not Needed

Fl Podium/Lite/Mic Yes Yes Yes Yes

2/3 Water Tables Yes Yes Yes Yes

10 Rec Tables for Awards/Brochures

Yes Yes Yes Yes


SAL Mtg Rm

Size of Room

Designated Room Christiana Potomac Delaware or Kent Baltimore

60 Padded Chairs Theatre Style

Yes Yes Yes Yes


Single Center Aisle Yes Yes Yes Yes

Friday AM Setup Yes Yes Yes Yes

2 Water Tables Yes Yes Yes Yes

Dias Setup – No Risers- 8 Chairs

Yes Yes Yes Yes



2 Dias Rec Tables Yes Yes Yes Yes

1 Rec Tables for Awards/Brochures

Yes Yes Yes Yes


Banquet Room

Same Meeting Room

Yes Yes Yes Yes


Saturday Night Yes Yes Thursday Yes

Designated Room

Concord Ballroom Chesapeake Ballroom A with Cash Bar

Kent/Sussex Cash Bar in Foyer

Occupy 5:00 to 9:30 PM 5:30 PM – 9:30 PM 5:30 PM – 9:30 PM 5:30 PM – 9:30 PM

Hotel Setup by 5PM Yes 5:30 PM 5:30 PM 5:30 PM

128 Padded Chairs Yes Yes Yes Yes

16 – 5’ Round Tables of Eight (8)

Yes Yes Yes Yes

Dias Setup Risers Yes No No No

1 Dias Light & Mic Yes Yes Yes Yes

Dias Tables for 12 People

Yes Yes Yes Yes

Head Table clothed – No Place settings

Yes Yes Yes Yes

Serve Meal 6:15 PM Yes Yes Yes Yes

Cash Bar at 5 PM Yes Yes Yes Yes

Table Number Card

Negotiate Menu/Price

Yes Yes Yes Yes

Master Bill Banquet Yes Yes Yes Yes

Toward food and beverage minimum.




Memorial Service

Use Legion Mtg Room

Yes Yes Yes Yes

2:00 PM to 3:00 PM Yes Yes Yes Yes

No Change to Setup Yes Yes Yes Yes


Hospitality Rooms

Minimum 7 Rooms No Yes Yes Yes

Corkage None None Yes None

Operate til 12 Mid Yes Yes Yes Yes

Tables Available Yes Yes Yes Yes

Chairs Available Yes Yes Yes Yes

Rooms Use Deluxe Suites Need to check in on Thursday

Use Executive Suites @$185

2 Parlors, 4 suites and Brandywine, Dover, and Wilmington Rooms

No hot plates. Cold food items only. Will take out and put back in the bed in bedroom area of suite for a charge.

Alternative. Package with Dept. room and use Diamond Rooms 1-3 on 4th floor. No Charge for room. Toward food and beverage minimum.

No hot plates. Bring own food stuffs. Encourage to buy from hotel some items.

Admittance only by convention badge

Use Wilmington Room for Dept Hospitality Room

Breakfast Patio Outside

Saturday & Sunday Yes Yes Yes on Thursday & Friday

Yes use hotel buffet

6:30 to 8:30 AM Yes Yes 7-11 AM 6-11AM Fri 7-11 AM S/Sun

Designated Room

Brandywine to master bill

Restaurant self pay 2nd fl Festival Buffet. Own room?

Hotel dining room

Buffet Style Yes Yes Yes Yes or Menu

Negotiate Yes No $11.50 per. $2 off of Capital Club Member. Easy to join.

$13.95

Master Bill Yes Toward food and beverage minimum.

Yes for Guests Yes for guests. Use prepaid coupons. Toward food and beverage minimum.

Yes for guests. Use prepaid coupons. Toward food and beverage minimum


Parking

Ample Yes Yes Yes Yes

Free Yes Yes Yes Yes

Easy Access Yes Yes Yes Yes

Allow Vans/Trailers Yes Yes Yes Yes

Handicap Parking Yes Yes Yes Yes

Valet Parking No No $4 per stay, not night. $2 per stay if join or member of Capital Club.

No

Side Entry/Unload Yes Yes No Yes

Coin Laundry Yes No No

Indoor Pool Yes Yes Outdoor pool

Shuttles Yes during day Yes during day Yes 7AM-11PM

Business Center Yes Yes Yes

Fee Wi-Fi in Room No No Yes Yes

Safe in room Yes Yes Yes No

Refrigerator in room No No Yes Yes

Microwave in room Only suites Only suites Only suites No. Suites yes.

Join Capital Club for $2 off buffet and valet parking.

Pets No No No No

Alternatives

Rehoboth Beach Henlopen Inn and Atlantic Sands

Meetings at City Convention Center. Not sufficient meeting areas. Little parking.

1 mile from hotels. Transportation and parking issues.

$159 to $209 for June and July.

North Dover Hampton Inn, Holiday Inn Express, and Sleep In – 232 rooms

Meetings at DelTech.

¾ mile away. No mass transit. Transportation issues.

$110


AM ~RICAN LEGIONCOMMUNIT v OUTREACH PROGRAM

FIRST QUARTER 2014

The American Legion Department Service Officer, Joseph T. Houghton, will be availableduring the dates & time indicated bel rw for the locations listed ..

JANUARY2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO. DE 302-945-1673Friday, January 10, 014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER. DE 302-674-3922Friday, January 17, 2014 HOURS 11:00 AM - 2:00 PM

FEBRUARY2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO. DE 302-945-1673Friday, February 7, 2014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER. DE 302-674-3922Friday, February 14,2014 HOURS: 11:00 AM - 2:00 PM

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO. DE 302-945-1673Friday, March 7,2014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER. DE 302-674-3922Friday, March 14,2014 HOURS: 11:00 AM - 2:00 PM

WILLIAM T. SPOONER POST #17 LEWES, DE 302-645-1751Friday, March 21, 2014 HOURS: 11:00 AM - 2:00 PM

7/26/2013 Community Outreach Program

AMERICAN LEGIONCOMMUNITY OUTREACH PROGRAM

SECOND QUARTER 2014

The American Legion Department Service Officer, Joseph T. Houghton, will be availableduring the dates & time indicated below for the locations listed.

II

APRIL2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO DE 302-945-1673OPM'.

Friday, April 4, 2014 HOURS: 11:00 AM - 2:0

WALTER L. FOX POST #2 DOVI~R DEFriday, April 11, 2014 HOURS 11:00 AM - 2:0

MAY2014

OAKORCHARDIRIVERDALEP OST #28 MILLSBORO. DEFriday, May 2, 20 4 HOURS: 11:00 AM - 2:0

WALTER L. FOX POST #2 DOV ~R.DEFriday, May 9, 20 4 HOURS: 11:00 AM - 2:0

302-674-3922OPM

302-945-1673OPM

302-674-3922OPM

JUNE2014

OAK ORCHARD/RIVERDALE OST #28 MILLSBORO DE 302-945-1673Friday, June 6, 20 4 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER, DE 302-674-3922Friday, June 13,2014 HOURS: 11:00 AM - 2:00 PM

WILLIAM T. SPOONER POST #17 LEWES, DE 302-645-1751Friday, June 20, 2014 HOURS: 11:00 AM - 2:00 PM


AMERICAN LEGION I

COMMUNITY OUTREACH PROGRAMTHIRD QUARTER 2014

The American Legion Department S9rvice Officer, Joseph T. Houghton, will be availableduring the dates & time indicated below for the locations listed.

JULY2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO, DE 302-945-1673Thursday, July 3, 2014 HOURS 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOV} R, DE 302-674-3922I

Friday, July 11,2114 HOURS 11:00 A~ - 2:00 PM

AUGUST2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO, DE 302-945-1673Friday, August 1, 2014 HOURS: 11:00 AM - 2:00 PM

I

VVALTER L. FOX POST #2 DOVER, DE I 302-674-3922Friday, August 8, 2)14 HOURS: 11:00 AM - 2:00 PM

SEPTEMBER2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO, DE 302-945-1673Friday, September 5, 2014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER, DE . 302-674-3922Friday, September 12, 2r14 HOURS: 11:00 AM - 2:00 PM

WILLIAM T. SPOONER POST #17 LEWES, DE 302-645-1751Friday, September 19, 2014 HOURS: 11:00 AM - 2:00 PM


AM RICAN LEGIONCOMMUNIT OUTREACH PROGRAM

FO H QUARTER 2014

The American Legion Department S rvice Officer, Joseph T. Houghton, will be availableduring the dates & time indicated bel w for the locations listed.

OCTOBER2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO, DE 302-945-1673Friday, October 3,2014 HOURS: 11:00 AM - 2:00 PM

I

WALTER L. FOX POST #2 DOV] R. DE 302-674-3922Friday, October 10, ~014 HOURS 11:00 AM - 2:00 PM

NOVEMBER2014

OAK ORCHARDIRIVERDALE pbST #28 MILLSBORO. DE 302-945-1673Friday, November 7,2014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER, DE I 302-674-3922Friday, November 14, 2014 HOURS

1U:00 AM - 2:00 PM

DECEMBER2014

OAK ORCHARD/RIVERDALE POST #28 MILLSBORO DE 302-945-1673Friday, December 5, 2014 HOURS: 11:00 AM - 2:00 PM

WALTER L. FOX POST #2 DOVER, DE 302-674-3922Friday, December 12, 2014 HOURS: 11:00 AM - 2:00 PM

IWILLIAM T. SPOONER POST #17 LEWES, DE 302-645-1751

Friday, December 19, 2014 HOURS I 11:00 AM - 2:00 PM


The American Legion

For God and Country

2014 Department Membership Awards Program Post 100% Goals: 2014 membership goals are based and determined on 2013 membership: 0000 to 0299 - 2.00% increase over 2013 as July 31, 2013 - 15 Posts 0300 to 1999 - 1.00% increase over 2013 as July 31, 2013 - 11 Posts 2000 to 3500 - 0.75% increase over 2013 as July 31, 2013 - 02 Posts Post 100% Goal Award: One Check, payable to the Post for $250.00, and plaque for 100% of Goal by the cutoff date of May 12, 2014. Post 100% Goal Plus Plaques: Cutoff date is May 12, 2014 for plaques in four (4) categories to one post in each category with the highest percentage over their 100% Goal. Category I 050 to 299 - 15 Posts (Minimum of 50 paid-up 2014 members to be eligible) Category II 300 to 399 - 06 Posts Category III 400 to 699 - 05 Posts Category IV 700 & Up - 02 Posts Post 100% Goal Plus Plaque: The Post with the highest percentage of membership over their 100% Goal. Minimum of 50 paid-up 2014 members to be eligible. Cutoff date is May 12, 2014. Post All Time High: All Time High Posts will receive a plaque. Cutoff date is May 12, 2014. District 100% Goal Award: Check payable to any District for $250.00 and a plaque that makes 100% of Goal by the cutoff date of May 12, 2014. District 100% Goal Plus Plaque: The District with the highest percentage of membership over their 100% Goal. Cutoff date is May 12, 2014. Gold Brigade Award: A member shall qualify for the Gold Brigade Award upon enrolling fifty (50) or more “New Members” into The American Legion by the May Target Date of May 12, 2014. It shall not be the Department Adjutant’s responsibility for the submission of the awards. The Post Adjutant shall submit and certify the award with the new member’s names and six-digit sequence numbers or post card number on Post stationary. Winners of the Gold Brigade Award are not eligible for the Silver Brigade Award as a recruiter cannot be awarded both during the same membership year. Silver Brigade Award: A member shall qualify for the Silver Brigade Award upon enrolling twenty-five (25) to forty-nine (49) “New Members” into The American Legion by the May Target Date, of May 12, 2014. It shall not be the Department Adjutant’s responsibility for the submission of the awards. The Post Adjutant shall submit and certify the award with the new member’s names and six-digit sequence numbers or post card number on Post stationary.


2014 Department Membership Awards Program Page 1

Top Recruiter: The Department’s top recruiter will receive an American Legion polo shirt. The cutoff date is May 12, 2014. Awards Cutoff Date: Membership Awards Cutoff Date of May 12, 2014 shall be defined as “Membership and full payment of national and department dues at $24.50 per member received by the Department Adjutant by the close of the business day, May 12, 2014 at 4:00 PM, at Department HQ, 601 Bridgeville Road, Seaford, DE (Mailing Address – P.O. Box 930, Seaford, DE 19973-0930).” Department Convention Delegate Strength Cutoff Date: Convention cutoff date of June 11, 2014 shall be defined as “Membership and full payment of national and department dues at $24.50 per member received by the Department Adjutant by the close of the business day, June 11, 2014 at 4:00 PM, at Department HQ, 601 Bridgeville Road, Seaford, DE (Mailing Address – P.O. Box 930, Seaford, DE 19973-0930).” Veterans' Day Awards: Target Date - November 12, 2013 - 70% of Goal in three categories: (1) post membership goal of 51 to 250 members, (2) post membership goal of 251 to 500 members, and (3) post membership goal of 501 to 3,500 members. Awards to top two posts in each category exceeding designated target date percentage. Two awards: (1) highest percentage - $200 Emblem Sales Gift Certificate or a check payment in the name of the post at the discretion of the Department Executive Committee and (2) second highest percentage - $100 Emblem Sales Gift Certificate or a check payment in the name of the post at the discretion of the Department Executive Committee. President's Day Award: Target Date - February 10, 2014 - 90% of Goal in three categories: (1) post membership goal of 51 to 250 members, (2) post membership goal of 251 to 500 members, and (3) post membership goal of 501 to 3,500 members. Award to post in each category with highest percentage exceeding designated target date percentage with 2 tickets to post for distribution to the 2014 National Commander's Banquet. Legion Birthday Awards: Target Date - March 10, 2014 - 95% of Goal in three categories: (1) post membership goal of 51 to 250 members, (2) post membership goal of 251 to 500 members, and (3) post membership goal of 501 to 3,500 members. Awards to top two posts in each category exceeding designated target date percentage. Two awards: (1) highest percentage - $200 Emblem Sales Gift Certificate or a check payment in the name of the post at the discretion of the Department Executive Committee and (2) second highest percentage - $100 Emblem Sales Gift Certificate or a check payment in the name of the post at the discretion of the Department Executive Committee. Armed Forces Day Award: Target Date - May 12, 2014 - 101% of Goal in three categories: (1) post membership goal of 51 to 250 members, (2) post membership goal of 251 to 500 members, and (3) post membership goal of 501 to 3,500 members. Award to post in each category with highest percentage exceeding designated target date percentage with 2 tickets to post for distribution to the 2014 Department Convention Banquet.

2014 Department Membership Awards Program Page 2

The American Legion

For God and Country

2014 - DEPARTMENT MEMBERSHIP TARGET DATES AND PERCENTAGES OF GOAL

Target Percentage of Goal Target Date

Early Bird 55% September 9, 2013 Fall Meetings 60% October 7, 2013 Veterans Day 70% November 12, 2013 Pearl Harbor Day 80% December 9, 2013 Mid-Winter 85% January 13, 2014 President's Day 90% February 10, 2014 Legion Birthday 95% March 10, 2014 Children & Youth 100% April 7, 2014** **Membership cards (New and renewals) and transfers (MDFs) must be received in Department HQ by April 7, 2014 in order to have the names of member on the 2015 membership roster. Armed Forces Day 101% May 12, 2014 Delegate Strength to Department Convention June 11, 2014 In order to be included in the Target Date Report, membership transmittals shall be received in Department HQ by the Target Date; not post marked, not in the mail, not on the membership chairperson's, adjutant's or finance officer's desk. DEPARTMENT CUTOFF DATES NATIONAL RENEWAL NOTICE DATES *September 9, 2013 October 1, 2013 *December 9, 2013 January 2, 2014 *February 10, 2014 March 4, 2014 *April 7, 2014 April 29, 2014 *Denotes a Target Date – Transmittals received after this date will not prevent a subsequent notice being delivered at or around the renewal date.



AMERICAN LEGION MEMBERSHIP

2014 RENEWAL SCHEDULE

CUTOFF DATES RENEWAL DATES MAY 3, 2013 JULY 1, 2013 *SEPTEMBER 11, 2013 OCTOBER 1, 2013 *DECEMBER 11, 2013 JANUARY 2, 2014 *FEBRUARY 12, 2014 MARCH 3, 2014 *APRIL 9, 2014 APRIL 28, 2014 * This cutoff date is also a membership target date. Transmittals received after this date will not prevent a subsequent notice from being delivered at or around the renewal date.

NINETY-FIFTH NATIONAL CONVENTION OF

THE AMERICAN LEGION Houston, Texas

August 27, 28, 29, 2013 Resolution No. 62: Change Internal Revenue Rules in Counting Sons of the American Legion

Membership at the Post Level as Outlined in Section 501(c)(19) of the US Code Origin: Convention Committee on Credentials and Other Internal Matters (Section II) Submitted by: Convention Committee on Credentials and Other Internal Matters (Section II)

WHEREAS, The American Legion continues to be focused on the basic principles outlined in the Preamble to the National Constitution and By-Laws developed ninety-five years ago, words that are held aloft on four main pillars of service and advocacy for veterans and their families: a strong national security, taking care of all veterans, promoting patriotism/Americanism and mentoring youth; and

WHEREAS, For the benefit of the community, state, nation, The American Legion has developed programs and activities to support these pillars such as, honor guards, burial details, Operation Comfort Warriors, The American Legion Baseball, The American Legion Oratorical Contest, The American Legion Boys State and Nation, Junior Shooting Sports, transportation for veterans to VA hospitals, blood donation, Child Welfare Foundation, the Legacy Scholarship Fund, and assistance in obtaining veterans benefits, among many others; and

WHEREAS, The Sons of The American Legion is a national program of The American Legion whose membership consists of non-political, civic-minded male descendents of members of The American Legion or military personnel who died while serving during a The American Legion qualifying war period to assist The American Legion membership in fulfilling their obligations to veterans, nation, state, community and families in these four pillars; and

WHEREAS, The Sons of The American Legion members augment the members of The American Legion in active participation and outstanding support with the above programs and activities in communities throughout this country since 1932; and

WHEREAS, Many members of the Sons of The American Legion eventually become eligible for membership in The American Legion after honorable military service during a wartime period; and

WHEREAS, The provisions of Section 501(c)(19) of Title 26 of the US Code lists the type of organizations which includes The American Legion that are exempt from federal taxation unless denied under section 502 or 503 and is quoted as follows:

“ (c) List of exempt organizations………………. (19) A post or organization of past or present members of the Armed Forces of the United States,

or an auxiliary unit or society of, or a trust or foundation for, any such post or organization— (A) organized in the United States or any of its possessions, (B) at least 75 percent of the members of which are past or present members of the Armed

Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, widowers, ancestors, or lineal descendants of past or present members of the Armed Forces of the United States or of

(C) no part of the net earnings of which inures to the benefit of any private shareholder or individual………..”; and

2

WHEREAS, Recently there have been cases that the Internal Revenue Service has been auditing individual posts and threatening to revoke tax exempt status of The American Legion posts due to significant annual increases in enrollment of the Sons of The American Legion program or otherwise greater than the 75% stipulation; and

WHEREAS, This calculation is based on individual posts and since the population of eligible descendants of The American Legion eligible members are not evenly distributed across the United States and may be unevenly clustered in certain regions of the country; and

WHEREAS, The fairest and most equable calculation should not be based on each post but rather on the percentage of the national organization or in other words the Sons of The American Legion program membership cannot exceed 75% of the total The American Legion membership at the national level; now, therefore, be it

RESOLVED, By The American Legion in National Convention assembled in Houston, Texas, August 27, 28, 29, 2013, That The American Legion seek an amendment to Section 501(c)(19) of Title 26 U.S. Code by the 113th Congress to either remove the minimum percent of veterans in the post or to provide clarifying language that the minimum percentage be based upon the aggregate enrollments based on the entire national organization of the veterans service organization rather than on a local community-based post.



August 27, 28, 29, 2013 Resolution No. 63: Correction of Internal Revenue Service Audit Manual Origin: Convention Committee on Credentials and Other Internal Matters (Section II) Submitted by: Convention Committee on Credentials and Other Internal Matters (Section II)

WHEREAS, In 2011 the Internal Revenue Service adopted a revised Exempt Organizations Examination Guidelines (Audit Manual); and

WHEREAS, Chapter 4 deals with veterans organizations; and WHEREAS, Section 4.76.26.1 spells out a definition of war veterans which does not match dates

given to The American Legion by the United States Congress and which provides for two separate dates for the Vietnam War as follows:

(3) A war veteran is a person who served in the Armed Forces of the United States during the following periods:

April 21, 1898, through July 4, 1902; April 6, 1917, through November 11, 1918; December 7, 1941, through December 31, 1946; June 27, 1950, through January 31, 1955; February 28, 1961, through May 7, 1975, in the case of a veteran who served in the Republic of Vietnam during that period; August 5, 1964, through May 7, 1975, and August 2, 1990, and will end on the date prescribed by Presidential Proclamation or by law; and WHEREAS, Having two sets of dates for the same conflict makes for an impossible accounting

process; and WHEREAS, Various conflicts have been omitted; now, therefore, be it RESOLVED, By The American Legion in National Convention assembled in Houston,

Texas, August 27, 28, 29, 2013, That the United States Congress rectify the problems with Chapter 4.76.26.1 of the Internal Revenue Service Exempt Organizations Examination Guidelines so it shall provide:

(3) A war veteran is a person who served in the Armed Forces of the United States during the following periods:

• April 21, 1898, through July 4, 1902; • April 6, 1917, to November 11, 1918; • December 7, 1941, to December 31, 1946; • June 25, 1950, to January 31, 1955; • February 28, 1961, to May 7, 1975; • August 24, 1982, to July 31, 1984; • December 20, 1989, to January 31, 1990; • August 2, 1990, to the date of cessation of hostilities;

which dates have already been approved by the United States Congress for The American Legion and the Veterans of Foreign Wars.



August 27, 28, 29, 2013 Resolution No. 64: IRS Audit Manual on Sons of the American Legion Eligibility Origin: Convention Committee on Credentials and Other Internal Matters (Section II) Submitted by: Convention Committee on Credentials and Other Internal Matters (Section II)

WHEREAS, In January 2011 the Internal Revenue Service adopted a revised Exempt Organizations Examination Guidelines (Audit Manual); and

WHEREAS, Chapter 4 deals with veterans organizations; and WHEREAS, Section 4.76.26.2.2(2)b. pertains to the counting of ancestors and lineal descendants

of veterans which impacts on our program of The Sons of the American Legion because it restricts it to two degrees of consanguinity is stated as follows:

Auxiliary Units (1) Auxiliary units or societies are corporations or associations formed to support

the purposes and activities of a post composed of veteran members. An auxiliary may be separately organized from the post after receiving a charter from their national parent organization.

(2) An organization may be exempt under IRC §501(c)(19) as an auxiliary unit or society of a veterans’ post or organization if it meets the following requirements:

a. It is affiliated with, and organized in accordance with the bylaws and regulations of, a veterans’ post or organization described above.

b. At least 75% of its members are veterans, spouses of veterans, or related

to a veteran within two degrees of consanguinity (i.e., grandparent, brother, sister, grandchild, represent the most distant allowable relationships).

c. All of its members are either members of a veterans’ post or organization

described above, or spouses of a member of such post or organization, or are related to a member of such post or organization within two degrees of consanguinity.

d. No part of its net earnings inures to the benefit of any private shareholder or individual; and

WHEREAS, Article IV, Section 1 of the National Constitution of the Sons of The American Legion as approved by the National Executive Committee of The American Legion states eligibility as: All male descendants, adopted sons and stepsons of members of The American Legion, and such male descendants of veterans who died in service during World War I, World War II, the Korean War, the Vietnam War, Lebanon, Grenada, Panama, and the Persian Gulf War, during the delimiting periods set forth in Article IV, Section l, of the National Constitution of The American Legion, or who died subsequent to their honorable discharge from such service, shall be eligible for membership in the Sons of The American Legion; and

WHEREAS, The provisions of Section 501(c)(19) of Title 26 of the US Code lists the type of organizations which includes The American Legion that are exempt from federal taxation unless denied under section 502 or 503 and is quoted as follows:

“(c) List of exempt organizations………………. (19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization—

(A) Organized in the United States or any of its possessions, (B) At least 75 percent of the members of which are past or present members of the

Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, widowers, ancestors, or lineal descendants of past or present members of the Armed Forces of the United States or of

(C) No part of the net earnings of which inures to the benefit of any private shareholder or Individual………..”; and

WHEREAS, Recently there have been cases that the Internal Revenue Service has been auditing individual posts and threatening to revoke tax exempt status of The American Legion posts due to significant annual increases in enrollment of the Sons of The American Legion program or otherwise greater than the 75% stipulation; and

WHEREAS, The Manual of Examination Guidelines should be amended to follow the definition in the US Code which permits all lineal descendants of past or present members of the Armed Forces without restriction on degree of consanguinity; now, therefore, be it

RESOLVED, By The American Legion in National Convention assembled in Houston, Texas, August 27, 28, 29, 2013, That the United States Congress rectify the problems with Chapter 4.76.26.2.2(2)b. of the January 27, 2011 Internal Revenue Service Exempt Organizations Examination Guidelines so it shall provide for: at least 75 percent of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, widowers, ancestors, or lineal descendants of past or present members of the Armed Forces of the United States and that all of its members are either members of a veterans post or organization who are related to a member of such post or organization.

INUTES OF THE DEPARTMENT EXECUTIVE COMMITTEE … Minutes/Minutes DEC 2013-09... · 2018. 10....

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