2021-05-17T14:32:35-05:00 2020-12-31 350921680 CROWE LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2020-01-01 356039680 American Legion Endowment Fund Corporation AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Shawn T Long National Treasurer 2021-05-17 true Shawn T 999009999 Rachel Spurlock P00520729 3176321100 2020 2022-09-23 18:48:47Z American Legion Veterans and Children Foundation Hon Vincent M Gaughan 700 N Pennsylvania Street Indianapolis IN 46204 5828261 false X N/A X 1925 IN The American Legion Endowment Fund provides financial support for the organization's Veterans Affairs & Rehabilitation services and Children & Youth programs, including Temporary Financial Assistance in the form of cash grants to provide basic needs of veteran and military families with minor children at home. 10 10 0 10 0 0 1147682 709565 0 284227 301555 0 1431909 1011120 211372 242648 0 0 0 2581 71452 58907 282824 301555 1149085 709565 12014447 13215666 2000000 2068347 10014447 11147319 The American Legion Endowment Fund provides financial support for the organization's Veterans Affairs & Rehabilitation services and Children & Youth programs, including Temporary Financial Assistance in the form of cash grants to provide basic needs of veteran and military families with minor children at home. false false 242648 242648 Income from fund investments is passed on to the veterans affairs and rehabilitation and child welfare programs of American Legion National Headquarters. Some of the funds assist the veterans affairs and rehabilitation division with the following programs: 1. Provides funds for two annual department service officer's schools. Training is provided to these individuals to bring them up to date on the latest changes in department of veteran affairs and the United States Court of Appeals for veterans claims regulations, procedures and laws, respectively. 2. Provides funds for the American Legion and National Veterans Legal Services Program (NVLP) internship program, which provides training to legion staff assigned to the Board of Veterans Appeals (BVA) and to department service officers on temporary assignment to the BVA. 3. Partially finances a memorandum of agreement with the National Veterans Legal Services Program for training of legion service officers and legal representation before federal courts on veterans/claimants appeals considered to be of a precedential-setting nature. 242648 true true false false false false false false true false false false false true true false true false false false false false false false false false true false true false false false false false true 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 10 10 false false false false false false false true false false false true false true true false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Anthony G Jordan TREASURER 1.0 0 X X 0 0 0 Hon Vincent M Gaugham PRESIDENT 1.0 0 X X 0 0 0 James E Koutz VICE PRESIDENT 1.0 0 X X 0 0 0 STACY L COPE SECRETARY 1.0 40.0 X X 0 49206 2120 CHARLES E SCHMIDT DIRECTOR 1.0 0 X 0 0 0 Clarence E Hill DIRECTOR 1.0 0 X 0 0 0 DENISE H ROHAN DIRECTOR 1.0 0 X 0 0 0 FANG A WONG DIRECTOR 1.0 0 X 0 0 0 Michael D Helm DIRECTOR 1.0 0 X 0 0 0 RICHARD H DAVISON DIRECTOR 1.0 0 X 0 0 0 Shawn T Long CPA Assistant Treasurer 1.0 42.0 X 0 256850 77724 0 306056 79844 0 false true false 0 1155 40000 668410 709565 0 0 0 0 0 311507 311507 0 0 4807189 4817141 -9952 0 -9952 -9952 0 0 0 0 0 1011120 0 0 301555 242648 242648 4382 4382 48049 48049 0 0 0 0 2581 2581 1273 1273 2622 2622 0 0 0 0 301555 242648 56326 2581 606454 895686 124724 50000 0 0 0 0 0 0 0 0 0 11160154 12178772 0 0 123115 91208 12014447 13215666 68347 0 0 2000000 2000000 2000000 2068347 X 56600 122079 9957847 11025240 10014447 11147319 12014447 13215666 709565 423307 0 X false true X true false X X 1 American Legion National Headquarters 350144250 9 true 242648 0 1 242648 0 true false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10014447 709567 301555 242648 58907 10724014 8600189 1147683 549399 211372 71452 10014447 8126505 653273 103140 227000 55729 8600189 7967527 130489 165447 89400 47558 8126505 8060414 55232 129310 235551 41878 7967527 0.0 1.0 0.0 false false Due to American Legion National Headquarters 2000000 2000000 X Schedule D, Part V, Line 4 Intended uses of endowment funds The original assets of American Legion Endowment Fund Corporation as of the date of incorporation have been recorded as permanently restricted net assets of the corporation. Interest earned on the corporation's investments, net of administrative expenses, is restricted by the donors for the support of related programs of American Legion National Headquarters. 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 2020 and 2019, 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, 2020 and 2019, 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, 2020 and 2019. true AMERICAN LEGION NATIONAL HEADQUARTERS 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 350144250 501(C)(19) 242648 GENERAL SUPPORT 0 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. American Legion Endowment Fund Corporation makes grants to American Legion National Headquarters only. The Finance Committee of American Legion National Headquarters oversees the proper use of these grant funds to ensure the funds are used for their intended purpose. false true false false false false false Shawn T Long CPA Assistant Treasurer 0 184860 0 10000 0 61990 0 32690 0 45034 0 334574 0 60243 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 Endowment Fund 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. 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 FROM THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $61,990 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $26,241 Hoosier Trust Company SHAWN T. LONG is the assistant treasurer and is a trustee of Hoosier Trust Company 48049 Hoosier Trust Company manages the investments of the organization false 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 1a Delegate broad authority to a committee Bylaws Article V, Section 6: The Board of Directors may appoint an Executive Committee from its own membership and require the said Committee to transact such administrative business as the Board of Directors may authorize. During the intervals between the meetings of the Board of Directors, the Executive Committee shall exercise such powers as may be lawfully committed to it by the Board of Directors. 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 Form 990 is reviewed in detail by management. 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 Endowment Fund Corporation 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 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 true false false false false false false false false true true false false false false AMERICAN LEGION NATIONAL HEADQUARTERS B 242648 FMV