2022-06-22T14:00:17-05:00 2021-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2021-01-01 901017997 American Legion Charities Inc AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 John D Monahan Treasurer 2022-06-22 true John MONAHAN 999009999 Emilie Knieriem P01330194 5023263996 2021 2022-09-23 18:48:47Z Gaither M Keener Jr 700 N Pennsylvania Street Indianapolis IN 46204 4750022 false X n/a X 2013 IN The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. 7 7 0 7 0 0 1070608 2065438 0 120462 121531 0 1191070 2186969 630226 1950379 0 0 0 0 36284 57101 666510 2007480 524560 179489 5036062 5395759 117246 474640 4918816 4921119 The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. false false 1950379 1950379 To promote the common good and the general welfare of the people of the United States of America by raising money for the programs of the American Legion and its departments and posts. 1950379 true true false false false false false false false false false false false true true false true false false false false false false false false false true true false 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 7 7 false false false false false false false true false false false true true true true false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 X Carl E Levi Vice Chairman 1.0 2.0 X X 0 0 0 Gaither M Keener Jr Chairman 1.0 4.0 X X 0 0 0 John D Monahan Treasurer 1.0 2.0 X X 0 0 0 George C Lussier Jr Board Member 1.0 1.0 X 0 0 0 Myron D Kirby Board Member 1.0 1.0 X 0 0 0 PAUL A EVENSON Board Member 1.0 1.0 X 0 0 0 Robert L Morrill Board Member 1.0 1.0 X 0 0 0 0 0 0 0 false false false 0 2065438 2065438 0 0 0 0 0 104656 104656 0 0 2579928 2563053 16875 0 16875 16875 0 0 0 0 0 2186969 0 0 121531 1677844 1677844 272535 272535 16016 16016 27448 0 27448 0 10997 10997 2640 2640 0 0 0 0 2007480 1950379 57101 0 339543 1564908 432872 0 0 0 0 0 183118 0 0 0 0 4109664 3497338 0 0 153983 150395 5036062 5395759 300 353462 0 0 116946 121178 117246 474640 X 812877 1069135 4105939 3851984 4918816 4921119 5036062 5395759 179489 -177186 0 X false true X true false X 1452046 1598888 1157565 1070608 2065438 7344545 0 0 1452046 1598888 1157565 1070608 2065438 7344545 0 7344545 85142 107681 114229 122005 104656 533713 0 0 0 0 0 0 0 0 0 0 0 0 7878258 0 0.9323 0.9326 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Due To Related Party 121178 121178 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 2021 and 2020, 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, 2021 and 2020, 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, 2021 and 2020. true The American Legion National Headquarters PO BOX 1055 Indianapolis IN 46206 350144250 501(c)(19) 505000 General Support THE AMERICAN LEGION SEPTEMBER 11 MEMORIAL SCHOLARSHIP TRUST FUND PO BOX 1055 Indianapolis IN 46206 421553035 501(c)(3) 10206 General Support American Legion National Emergency Fund PO BOX 1055 Indianapolis IN 46206 356679628 501(c)(3) 11479 General Support American Legion Endowment Fund Corporation 700 N PENNSYLVANIA STREET Indianapolis IN 46204 356039680 501(c)(3) 14010 General Support American Legion Child Welfare Foundation 700 N PENNSYLVANIA STREET Indianapolis IN 46204 357041737 501(c)(3) 22334 General Support Cleveland County ALWS Baseball Inc 117-A W Warrant St Shelby NC 28150 270795687 501(c)(3) 300000 General Support Soliders Wish PO Box 3231 Tulsa OK 74101 371731521 501(c)(3) 5399 General Support American Legion Post 0069 412 3rd Street Carlstadt NJ 07072 501(c)(19) 15000 General Support AMERICAN LEGION POST 0139 PO Box 144 Milford PA 18337 501(c)(19) 15000 General Support American Legion Post 0015 1700 W Russell St Ste 510 Sioux Falls SD 57104 501(c)(19) 55624 General Support American Legion Post 0291 215 15th St Newport Beach CA 926634556 951049145 501(c)(19) 10000 General Support American Legion Post 0343 134 N Jefferson St New Castle PA 16101 250901896 501(c)(19) 50000 General Support American Legion Post 0189 302 Legion Dr Walkerton IN 465741079 501(c)(19) 10000 General Support American Legion Post 0913 406 S Griffin St Armington IL 617210049 501(c)(19) 10000 General Support American Legion Post 0019 418 N Walnut St Muncie IN 473051732 356076927 501(c)(19) 29089 General Support American Legion Post 0092 PO Box 2 Redfield SD 574690002 501(c)(19) 35000 General Support American Legion Post 0098 201 N Main Street Isabel KS 67065 501(c)(19) 10000 General Support American Legon Post 0244 PO Box 99101 Louisville KY 402690101 501(c)(19) 20000 General Support 6 12 Operation Comfort Warrior - Donated Items to US Armed Forces 5010 44845 227690 fmv Household items, exercise equipment, medical equipment, food Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Finance Committee of The American Legion National Headquarters oversees the proper use of the grant funds to ensure the funds are used for their intended purpose. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The organization does not compensate its top management official. Therefore, this question is not applicable and should be answered No per the instructions. Form 990, Part VI, Line 15b Process for Determining Compensation of other officers The organization does not compensate any other officers. Therefore, this question is not applicable and should be answered No per the instructions. 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 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 12c Conflict of interest policy Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) Has received a copy of the conflicts of interest policy, b) Has read and understands the policy, c) Has agreed to comply with the policy, and d) Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If a conflict exists they recuse themselves on voting on any matters. Form 990, Part VI, Line 19 Required documents available to the public The governing documents and financial statements of American Legion Charities, Inc. 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 Child Welfare Foundation 700 N Pennsylvania Street Indianapolis IN 46204 357041737 Grantmaking IN 501(c)(3) 7 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 false true false false false false false false false false false false false true true false false false false American Legion National Headquarters B 505000 FMV