2024-11-07T18:11:11+00:00 2023-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2023-01-01 421553035 The American Legion September 11 Memorial Scholarship Trust Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 Shawn T Long National Treasurer 2024-11-08 true Rachel Spurlock P00520729 5023263996 2024-11-08 2023 2024-10-15 13:58:12Z Legacy Scholarship Fund Vincent J Troiola PO Box 1055 Indianapolis IN 46206 7098746 false X http://www.legion.org/scholarships/legacy X 2002 IN The September 11th Memorial Scholarship Trust provides higher education funds for any qualified applicant who lost a parent to death while serving in the active-duty military since the terrorist attacks of Sept. 11, 2001, and those who were disabled with a 50% or more rating. 5 3 0 500 0 0 1407192 1578792 0 0 253417 543077 0 0 1660609 2121869 562622 1806093 0 0 0 0 0 0 59312 60371 621934 1866464 1038675 255405 16005785 17685636 222780 627800 15783005 17057836 The September 11th Memorial Scholarship Trust provides higher education funds for any qualified applicant who lost a parent to death while serving in the active-duty military since the terrorist attacks of Sept. 11, 2001, and those who were disabled with a 50% or more rating. false false 1806093 1806093 0 Scholarships paid to assist children of military personnel killed in action since September 11, 2001 in obtaining college education. 1806093 true true false false false false false false false false false false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false true false true 0 0 0 false false false false false false false false false false false false X 5 3 false false false false false false false true false false false false true true true true true false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Daniel J Seehafer CHAIRMAN (BEGAN AUG) 1.0 40.0 X X 0 40310 0 Gaither M Keener Jr Vice Chair 1.0 4.0 X X 0 0 0 Shawn T Long Treasurer 1.0 40.0 X X 0 333769 147872 Vincent J Troiola Chairman (Thru August) 1.0 40.0 X X 0 119698 1594 Dan Wiley Trustee 1.0 1.0 X 0 0 0 John D Monahan Trustee 1.0 2.0 X 0 0 0 0 493777 149466 0 false true false 0 7700 1571092 1578792 0 0 0 0 0 514655 514655 0 0 5005299 4976877 28422 0 28422 28422 0 0 0 0 0 2121869 0 0 543077 1806093 1806093 60371 60371 0 0 0 0 0 0 0 0 1866464 1806093 60371 0 15617404 17038166 388381 647470 0 0 0 0 0 0 0 0 0 0 0 0 16005785 17685636 222780 627800 0 0 0 0 222780 627800 X 15783005 17057836 15783005 17057836 16005785 17685636 255405 1019426 0 X false true X true false X 1046603 370026 1053257 1407192 1578792 5455870 0 0 1046603 370026 1053257 1407192 1578792 5455870 242379 5213491 481716 711164 459651 446713 514655 2613899 0 0 0 0 0 0 0 0 0 0 0 0 8069769 0 0.6461 0.6219 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Due to Related Entity 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Legion is exempt from federal income taxes under section 501(c)(19) of the U.S. Internal Revenue Code. ALC, ALEF and NEF are exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code. None of the entities are considered to be a private foundation. The Legion is subject to income tax on unrelated business income. In 2023 and 2022, the Legion incurred no tax expense. Current accounting standards require the Legion to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2023 and 2022, management has determined that the Legion does not have any tax positions that result in any uncertainties regarding the possible impact on the Legion's financial statements. The Legion does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Legion recognizes interest and/or penalties related to income tax matters in income tax expense. The Legion did not have any amounts accrued for interest and penalties at December 31, 2023 and 2022. true AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 501(C)(19) 1806093 SCHOLARSHIPS 0 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. For all scholarships awarded to individuals, checks are made payable to the grant recipient and a third party. The third party would be the educational institution. This procedure ensures that the student is currently enrolled in the educational institution where the scholarship is awarded and that the check is cashed by the third party and funds are used for their intended purpose. false true false false false false false Shawn T Long Treasurer 0 219306 0 15000 0 99463 0 107514 0 40358 0 481641 0 96348 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN OR RECEIVED PAYMENT FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AS DESCRIBED IN IRC SECTION 457(F). PAYOUTS WERE RECEIVED FROM THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $99,463 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING Individual: SHAWN T. LONG - $32,500 Form 990, Part VI, Line 15 Process for Determining Compensation of officers THE ORGANIZATION'S OFFICERS ARE COMPENSATED BY The American Legion, A RELATED TAX-EXEMPT ORGANIZATION AND THE ORGANIZATION'S SOLE CORPORATE MEMBER. THE LANGUAGE BELOW EXPLAINS THE PROCESS UNDERTAKEN BY The American Legion TO REVIEW OFFICER COMPENSATION. The Compensation Committee annually reviews the salaries/honorariums of officers and key employees of the organization. This review includes the following positions: National Commander, National Judge Advocate, National Treasurer, and the 3 Executive Directors. The committee uses compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2023. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION SEPTEMBER 11 MEMORIAL SCHOLARSHIP TRUST FUND, FORM 990 PART VI LINES 15A AND LINE 15B ARE INTENTIONALLY ANSWERED 'NO' IN ACCORDANCE WITH THE IRS INSTRUCTIONS TO THE FORM 990. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with authority to act on its behalf. Form 990, Part VI, Line 11b Review of form 990 by governing body The National Finance Commission of American Legion National Headquarters, a related entity, reviews the Form 990 before it is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization has a written conflict of interest policy. The National Judge Advocate ensures all board members comply with the disclosure policy. The officers and directors are required to disclose annually interests that could give rise to conflicts. Together the human resources department of American Legion National Headquarters (a related organization) and the National Judge Advocate monitor and enforce compliance with the policy. If a conflict exists the individual will recuse themselves on voting on any matters. Form 990, Part VI, Line 19 Required documents available to the public The American Legion September 11 Memorial Scholarship Trust Fund makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. American Legion National Headquarters PO Box 1055 Indianapolis IN 46206 350144250 Veterans Org IN 501(c)(19) NA false American Legion Child Welfare Foundation 700 N Pennsylvania Street Indianapolis IN 46204 357041737 Grantmaking IN 501(c)(3) 7 AMERICAN LEGIONA NATIONAL HEADQUARTERS false American Legion Endowment Fund Corporation 700 N Pennsylvania Street Indianapolis IN 46204 356039680 Manage Fund IN 501(c)(3) Type I American Legion National Headquarters false The American Legion National Emergency Fund PO Box 1055 Indianapolis IN 46206 356679628 Assist Members IN 501(c)(3) 7 American Legion National Headquarters false Citizens Flag Alliance Inc 700 N Pennsylvania Street Indianapolis IN 46204 351924749 Preserve Flag IN 501(c)(4) NA false The American Legion Charities 700 N Pennsylvania Street Indianapolis IN 46204 386902131 Grantmaking IN 501(c)(3) 7 American Legion National Headquarters false American Legion Charities Inc 700 N Pennsylvania Street Indianapolis IN 46204 901017997 Grantmaking IN 501(c)(3) 7 American Legion National Headquarters false false true true false false false false false false false false false true true true false false false false American Legion National Headquarters B 1806093 FMV