2024-11-07T17:54:19+00:00 2023-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2023-01-01 357041737 American Legion Child Welfare Foundation AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Shawn T Long National Treasurer 2024-11-08 true Rachel Spurlock P00520729 5023263996 2024-11-08 2023 2024-10-15 13:58:12Z Robert L Morrill 700 N Pennsylvania Street Indianapolis IN 46204 4316410 false X www.cwf-inc.org X 1954 IN THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION. 9 9 0 9 0 0 576524 734355 0 0 471753 598468 1587 1418 1049864 1334241 463719 857171 0 0 0 0 0 0 204023 197450 667742 1054621 382122 279620 12077070 13338681 616879 744422 11460191 12594259 THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION. false false 857171 857171 0 American Legion Child Welfare Foundation provides grants to qualified recipients for projects or programs related to improving the general welfare of children in the United States. To date, over $18 million has been awarded to organizations to assist the children of this country. 857171 true true false false false false false false false true false false false false true true false 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 X 9 9 false false false false true true false true false false false true false false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 George C Lussier Jr Secretary 1.0 4.0 X X 0 0 0 Michael D Helm Treasurer 1.0 1.0 X X 0 0 0 Peggy Moon Vice President 1.0 0 X X 0 0 0 Robert Lee Morrill President 1.0 3.0 X X 0 0 0 Brett P Reistad Member 1.0 0 X 0 0 0 Donald L Suchy Member 1.0 0 X 0 0 0 Herbert J Petit Jr Member 1.0 0 X 0 0 0 Hon Vincent M Gaughan Member 1.0 3.0 X 0 0 0 William O Moore JR Member 1.0 1.0 X 0 0 0 Shawn T Long Assistant Treasurer 1.0 40.0 X 0 333769 147872 STACY L COPE Executive Secretary 40.0 1.0 X 0 44668 29511 0 378437 177383 0 false true false 0 730174 4181 734355 0 0 0 0 0 301523 301523 1418 1418 0 0 3279114 2982169 296945 0 296945 296945 0 0 0 0 0 1334241 0 0 599886 857171 857171 10424 10424 127101 127101 0 0 0 0 51400 51400 7175 7175 MISCELLANEOUS EXPENSES 1350 1350 0 0 0 0 1054621 857171 197450 0 340144 1102468 134371 68351 0 0 0 0 14000 14000 0 0 11547187 12104233 0 0 55368 63629 12077070 13338681 1879 241 615000 744181 0 0 0 0 616879 744422 X 11460191 12594259 11460191 12594259 12077070 13338681 279620 854448 0 X false true X true false X 574283 395725 604001 576524 734355 2884888 0 0 574283 395725 604001 576524 734355 2884888 0 2884888 403192 266851 287511 291325 302941 1551820 0 0 0 0 0 0 0 0 0 0 4436708 0 0.6502 0.6318 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14000 14000 0 0 0 X 2093260 854448 31672 886120 1207140 127101 0 127101 1334241 959192 31672 31672 927520 127101 0 127101 1054621 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Foundation has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. GAAP requires the Foundation 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 Foundation does not have any tax positions that result in any uncertainties regarding the possible impact on the Foundation's financial statements. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Foundation did not have any amounts accrued for interest and penalties at December 31, 2023 and 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 In-Kind Expenses - 31672 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 In-Kind Expense - 31672 true AMERICAN LEGION NATIONAL HEADQUARTERS 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 350144250 501(C)(19) 500000 Provide academic scholarships to the top competitors in each of the American Legion National youth programs. Alabama Rens Basketball Youth Club 6605 Foxhall Lane Huntsville AL 35806 824251293 501(C)(3) 9130 Use basketball as a platform to encourage youth development through personal and athletic growth. Through mentoring and competitive basketball, youth will learn critical life skills. American Kidney Fund (AKF) 11921 Rockville Pike Ste 300 Rockville MD 20852 237124261 501(C)(3) 25000 Conduct virtual camps for those kids suffering kidney disease. American Legion Auxiliary NHQ 3450 Founders Rd Indianapolis IN 46268 350144340 501(c)(19) 65000 Provide academic scholarships to youth participating in their youth programs American Legion Dept of CA 10641 Montura Ct Santee CA 92071 330439455 501(c)(19) 15000 Cover registration fees for youth teams so they can play AL Baseball Art on Wheels NFP 1600 Valley Rd Richmond VA 23222 300404581 501(C)(3) 5100 Use art as a way to create connections and build self confidence and healing from trauma Center for Adoption Support and Education (CASE) 3919 National Drive Ste 20 Burtonsville MD 20866 522100734 501(C)(3) 25866 Produce and distribute a children's book that empowers foster care children, caregivers and professionals ways to respond to questions about foster care. Culture Creations Inc 3134 W University Ave Witchita KS 67213 872053088 501(C)(3) 13000 A mentoring program to benefit foster care youth aging out of the system. DUET (DBA DUET Kids) 117 Summit Ridge Dr Savannah GA 31406 851555166 501(c)(3) 51450 Provide a music mentoring program, whereby high school/college students mentor younger students in music. Florida Atlantic University 777 Glades Rd Boca Raton FL 33431 650385507 GOVT 6561 Pilot a study comparing mental health of those military adolescents with dogs and with out. Hermansky-Pudlak Syndrome Network One South Rd Oyster Bay NY 11771 113283268 501(C)(3) 17350 Provide a safe place with activities for kids with HPS while parent attend educational sessions. Knowledge Point Network 213 Rainbow Dr11319 Livingston TX 77399 850780542 501(C)(3) 28330 Get kids outside in nature as a way to improve their mental health. National Organization of Motivation & Incentives thru Education for YouthIn c (DBA NOMIE for Youth) 1648 Dilg League Dr Shreveport LA 71109 743020464 501(C)(3) 7500 Life skills workshops that will help youth develop skills that will enhance self - confidence and social-emotional learning. Pittsburgh Penguins Foundation One Chatham Center Ste 300 Pittsburgh PA 15219 273431123 501(C)(3) 9450 Provide baseline concussion testing and education for those athletic youth 14 and younger. Youth for Christ Military 7670 S Vaughn Ct Endlewood CO 80112 362193619 501(C)(3) 10000 Fund registration fees for camp. 12 3 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. After grants are awarded to the recipients, the money is paid in two separate payments. To receive the first payment, the recipient must (1) submit budgetary projections for the first half of the grant and (2) submit a rough draft of the materials being developed. Once these steps have been approved the first payment is sent. To receive the second payment, the recipient must (1) submit a breakdown of actual expenditures of the first half of the grant money and (2) submit budget projections for the second half. At the completion of the grant, the recipient must provide a final report that includes a complete budgetary report of all expenditures and a copy of the final product. false true false false false false false Shawn T Long Assistant 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 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation American Legion National Headquarters (ALNH) EIN 35-0144250 is the partner organization for American Legion Child Welfare Foundation and therefore established compensation for the Executive Director, Officers and key employees through engaging with the compensation committee; third party compensation surveys and approval by the executive committee and board. 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. Tthe 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 CHILD WELFARE FOUNDATION, 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 6 Classes of members or stockholders The sole member of American Legion Child Welfare Foundation is American Legion National Headquarters (ALNH). Form 990, Part VI, Line 7a Members or stockholders electing members of governing body American Legion National Headquarters (ALNH), has the right to elect members to the governing body of American Legion Child Welfare Foundation. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with the authority to act on its behalf. Form 990, Part VI, Line 11b Review of form 990 by governing body The organization's management reviews the Form 990 in detail. Then, a copy of the Form 990 is provided to every member of the governing body before it is filed with the IRS. Form 990, Part VI, Line 19 Required documents available to the public The governing documents and financial statements of American Legion Child Welfare Foundation are available upon request. American Legion National Headquarters PO Box 1055 Indianapolis IN 46206 350144250 Veterans Org IN 501(c)(19) NA false American Legion Endowment Fund Corporation 700 N Pennsylvania Street Indianapolis IN 46204 356039680 Manage Fund IN 501(c)(3) Type II 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 The American Legion September 11 Memorial Scholarship Trust Fund PO Box 1055 Indianapolis IN 46206 421553035 Scholarships 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 false false false false false false false false false false false true true false false false false American Legion National Headquarters B 500000 FMV