Michigan City, IN —American Legion Post 451 is proud to announce a significant recovery and reform effort following a period of financial misconduct that nearly crippled the Post. Thanks to decisive leadership, community support, and enhanced accountability, the Post has weathered the crisis and emerged more secure and transparent.
In early December 2024, financial discrepancies uncovered during an insurance review revealed that the then-Finance Officer had embezzled nearly all of the Post’s funds through gambling. These funds were accessed through bank cards without oversight, and the then-Commander failed to monitor the accounts. Further investigation found that key taxes and licensing obligations had gone unpaid.
Post 451 acted swiftly: the Finance Officer was removed and arrested, and the Commander later stepped down following further financial improprieties. On February 8, 2025, Socrates Gray was appointed Commander and has since led the Post’s aggressive efforts toward transparency and financial recovery.
Under Commander Gray’s leadership, the Post addressed unfiled IRS Form 990s for 2022 and 2023, and successfully worked with the IRS to remove a $9,480 late penalty. As of May 6, 2025, the IRS confirmed the Post holds no outstanding balance.
The Post also faced $6,800 in overdue gaming and liquor licensing fees and suffered major equipment failures, including outdated keg and walk-in coolers. Fundraising efforts successfully covered the cost of the walk-in cooler. However, the Post continues to face a $7,500 shortfall to complete the needed equipment replacement and ensure full operational readiness.
“We were betrayed by individuals we trusted, but our response was swift, transparent, and focused on protecting the legacy of this Post,” said Commander Gray. “We’ve put robust financial safeguards in place and remain dedicated to serving veterans and our community with integrity.”
Post 451 has adopted multi-layered financial controls, restructured leadership responsibilities, and recommitted to its mission of service to veterans and the community.
Contact:
Commander Socrates Gray
American Legion Post 451
121 Skwiat Legion Ave
P.O. Box 451
Michigan City, IN 46360-0451
Phone: 219-879-9827
Email: socgray65@gmail.com