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AMERICAN LEGION CHILD WELFARE FOUNDATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION CHILD WELFARE FOUNDATION INC (EIN 35-7041737)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-17
IRS object ID
202121379349306707
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-17T14:32:18-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350921680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1135 N Pennsylvania Street Suite 200AddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN357041737EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1American Legion Child Welfare FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3176301229PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonShawn T LongPersonNm
Person TitleNational TreasurerPersonTitleTxt
Signature2021-05-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstShawnPersonFirstNm
Person LastTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRachel SpurlockPreparerPersonNm
PTINP00520729PTIN
Phone3176321100PhoneNum
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Dennis BolandBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,458,850GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.cwf-inc.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$574,282PYContributionsGrantsAmt
CY Contributions Grants$395,725CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$619,241PYInvestmentIncomeAmt
CY Investment Income$475,223CYInvestmentIncomeAmt
PY Other Revenue$1,931PYOtherRevenueAmt
CY Other Revenue$995CYOtherRevenueAmt
PY Total Revenue$1,195,454PYTotalRevenueAmt
CY Total Revenue$871,943CYTotalRevenueAmt
PY Grants And Similar Paid$1,549,439PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$580,565CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$46,488CYTotalFundraisingExpenseAmt
PY Other Expenses$200,169PYOtherExpensesAmt
CY Other Expenses$192,603CYOtherExpensesAmt
PY Total Expenses$1,749,608PYTotalExpensesAmt
CY Total Expenses$773,168CYTotalExpensesAmt
PY Revenues Less Expenses-$554,154PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$98,775CYRevenuesLessExpensesAmt
Total Assets BOY$12,290,223TotalAssetsBOYAmt
Total Assets EOY$13,163,957TotalAssetsEOYAmt
Total Liabilities BOY$824,648TotalLiabilitiesBOYAmt
Total Liabilities EOY$740,889TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,465,575NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,423,068NetAssetsOrFundBalancesEOYAmt
MissionTHE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$580,565ExpenseAmt
Grant$580,565GrantAmt
DescAmerican 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.Desc
Total Program Service Expenses$580,565TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (true)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Shawn T LongBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3176301229PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Dennis R Boland
President1.01.0Yes (X)Yes (X)$0$0$0
Joseph F Frank
Secretary1.00Yes (X)Yes (X)$0$0$0
Peggy Moon
Vice President1.00Yes (X)Yes (X)$0$0$0
Robert S Turner
Treasurer1.00Yes (X)Yes (X)$0$0$0
Denis McEneany
Member (partial year)1.01.0Yes (X)$0$0$0
Donald L Suchy
Member1.00Yes (X)$0$0$0
George C Lussier Jr
Member1.03.0Yes (X)$0$0$0
Herbert J Petit Jr
Member1.00Yes (X)$0$0$0
Myron D Kirby
Member1.03.0Yes (X)$0$0$0
Robert L Morrill
Member1.02.0Yes (X)$0$0$0
Shawn T Long CPA
Assistant Treasurer1.042.0Yes (X)$0$256,850$77,724
STACY L COPE
Executive Secretary40.01.0Yes (X)$0$49,206$2,120
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$306,056TotReportableCompRltdOrgAmt
Total Other Compensation$79,844TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$715FederatedCampaignsAmt
Government Grants$25,000GovernmentGrantsAmt
All Other Contributions$370,010AllOtherContributionsAmt
Total Contributions$395,725TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$265,856TotalRevenueColumnAmt
Exclusion$265,856ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$995TotalRevenueColumnAmt
Exclusion$995ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,796,274SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,586,907SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$209,367SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$209,367TotalRevenueColumnAmt
Exclusion$209,367ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$871,943TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$476,218ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$580,565TotalAmt
Program Services$580,565ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,882TotalAmt
Management And General$11,882ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$126,651TotalAmt
Management And General$126,651ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$46,488TotalAmt
Fundraising$46,488FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,279TotalAmt
Management And General$5,279ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,217TotalAmt
Management And General$1,217ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,086TotalAmt
Program Services$0ProgramServicesAmt
Management And General$1,086ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$773,168TotalAmt
Program Services$580,565ProgramServicesAmt
Management And General$146,115ManagementAndGeneralAmt
Fundraising$46,488FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$364,779BOYAmt
EOY$336,240EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$12,540BOYAmt
EOY$21,402EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,779,681BOYAmt
EOY$12,738,066EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$133,223BOYAmt
EOY$68,249EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,290,223BOYAmt
EOY$13,163,957EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,240BOYAmt
EOY$0EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$818,408BOYAmt
EOY$740,889EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$824,648BOYAmt
EOY$740,889EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,465,575BOYAmt
EOY$12,423,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,465,575BOYAmt
EOY$12,423,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,290,223BOYAmt
EOY$13,163,957EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$98,775ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$858,718NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$722,312CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$742,883CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$593,055CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$574,283CurrentTaxYearMinus1YearAmt
Current Tax Year$395,725CurrentTaxYearAmt
Total$3,028,258TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$722,312CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$742,883CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$593,055CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$574,283CurrentTaxYearMinus1YearAmt
Current Tax Year$395,725CurrentTaxYearAmt
Total$3,028,258TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$27,975SubstantialContributorsTotAmt
Public Support Total170$3,000,283PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$309,415CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$323,615CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$347,831CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$403,192CurrentTaxYearMinus1YearAmt
Current Tax Year$266,851CurrentTaxYearAmt
Total$1,650,904TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$4,679,162TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.6412PublicSupportCY170Pct
Public Support PY1700.6493PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,641,133TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$858,718NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$37,123DonatedServicesAndUseFcltsAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$895,841RevenueNotReportedAmt
Revenue Subtotal$745,292RevenueSubtotalAmt
Investment Expenses Not Incld$126,651InvestmentExpensesNotIncldAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$126,651RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$871,943TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$683,640TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$37,123DonatedServicesUseFcltsAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$37,123ExpensesNotReportedAmt
Expenses Subtotal$646,517ExpensesSubtotalAmt
Investment Expenses Not Incld2$126,651InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$126,651ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$773,168TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationThe 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, 2020 and 2019, 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, 2020 and 2019.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (15 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
The American Legion National Headquarters
700 N PENNSYLVANIA STIndianapolisIN46204350144250501(C)(19)$210,775General Support
American Legion Auxiliary
3450 Founders RdIndianapolisIN46268350144340501(C)(3)$110,000General Support
American Printing House for the Blind of Louisville
1839 Frankfort AveLouisvilleKY40206610444640501(C)(3)$23,500General Support
Angel Flights Soars Inc
2000 Airport RdAtlantaGA30341581702239501(C)(3)$59,700General SupportSuite 227 PDK Airport
Autism Speaks of New York
1 E 33rd St 4th FloorNew YorkNY10016202329938501(C)(3)$35,000General Support
Children's Cardiomyopathy Foundation
24 West Railroad Ave Suite 408TenaflyNJ07670752986661501(C)(3)$20,000General Support
Children's Hospital & Medical Center Foundation
8404 Indian Hills Drive Ste 650OmahaNE68114476105603501(C)(3)$12,400General Support
Gift of Adoption Fund Inc
PO Box 567TechnyIL60082391863217501(C)(3)$25,000General Support
Illinois Spina Bifida Association
2211 N Oak Park AveChicagoIL60707237062317501(C)(3)$9,847General Support
Kansas Braille Transcription Institute
PO Box 48091WichitaKS67201481238611501(C)(3)$9,062General Support
Mercy Medical Angels
4620 Haygood Road Suite 3Virginia BeachVA23455521374161501(C)(3)$25,000General Support
Military Child Education Coalition
909 Mountain Lion CircleHarker HeightsTX76548742889416501(C)(3)$10,000General Support
National Autism Association Inc
One Park Avenue Suite 1PortsmouthRI02871200032380501(C)(3)$30,000General Support
Shwachman-Diamond Syndrome Foundation
PO Box 6723FlorenceKY41022431709945501(C)(3)$6,380General Support
United Through Reading
1455 Frazee Rd Suite 500San DiegoCA92108330373000501(C)(3)$31,000General Support
FieldValueIRS element (for citing)
Total501c3 Org14Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant funds.FormAndLineReferenceDesc
ExplanationAfter 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Shawn T Long CPABusinessNameLine1Txt
FieldValueIRS element (for citing)
TitleAssistant TreasurerTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$184,860CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$10,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$61,990OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$32,690DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$45,034NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$334,574TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$60,243CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensationAmerican 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.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planTHE 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

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hoosier Trust CompanyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionShawn T. Long is the assistant treasurer and is a trustee of Hoosier Trust CompanyRelationshipDescriptionTxt
Transaction$78,172TransactionAmt
TransactionHoosier Trust Company manages the investments of the organizationTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALThe 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 officersThe 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 6 Classes of members or stockholdersThe 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 bodyAmerican 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 bodyThe 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 bodyThe 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 publicThe governing documents and financial statements of American Legion Child Welfare Foundation are available upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
American Legion National Headquarters
PO Box 1055IndianapolisIN46206350144250Veterans OrgIN501(c)(19)NAfalse
American Legion Endowment Fund Corporation
700 N Pennsylvania StreetIndianapolisIN46204356039680Manage FundIN501(c)(3)American Legion National HeadquartersfalseType II
The American Legion National Emergency Fund
PO Box 1055IndianapolisIN46206356679628Assist MembersIN501(c)(3)American Legion National Headquartersfalse7
The American Legion September 11 Memorial Scholarship Trust Fund
PO Box 1055IndianapolisIN46206421553035ScholarshipsIN501(c)(3)American Legion National Headquartersfalse7
Citizens Flag Alliance Inc
700 N Pennsylvania StreetIndianapolisIN46204351924749Preserve FlagIN501(c)(4)NAfalse
The American Legion Charities
700 N Pennsylvania StreetIndianapolisIN46204386902131GrantmakingIN501(c)(3)American Legion National Headquartersfalse7
American Legion Charities Inc
700 N Pennsylvania StreetIndianapolisIN46204901017997GrantmakingIN501(c)(3)American Legion National Headquartersfalse7
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1American Legion National HeadquartersBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$210,775InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt