2018-05-15T16:12:39-05:00 2017-12-31 350921680 CROWE HORWATH LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2017-01-01 421553035 The American Legion September 11 Memorial Scholarship Trust Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 Hoosier Trust Company Trustee 2018-05-15 true Rachel Spurlock P00520729 3176321100 2017 2021-01-29 14:40:06Z Legacy Scholarship Fund Hoosier Trust Company PO Box 1055 Indianapolis IN 46206 1882814 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. 1 0 0 1100 0 0 1236190 1121191 0 381152 417098 0 1617342 1538289 49073 671679 0 0 0 0 45471 48450 94544 720129 1522798 818160 12463994 13425077 34820 64356 12429174 13360721 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 671679 671679 Scholarships paid to assist children of military personnel killed in action since September 11, 2001 in obtaining college education. 671679 true true false 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 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 true false false false X 1 0 false false false false false false false true false false false false true true true true true false false false IN X George A Buskirk Jr 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Hoosier Trust Company Trustee 1.0 1.0 X 48450 19033 0 48450 19033 0 0 false false false 0 21696 1099495 1121191 0 0 0 0 0 417522 417522 0 0 344101 344525 -424 0 -424 -424 0 0 0 0 0 1538289 0 0 417098 671679 671679 48450 48450 0 0 0 0 0 0 0 0 720129 671679 48450 0 12153573 13277042 310421 148035 0 0 0 0 0 0 0 0 0 0 0 12463994 13425077 34820 64356 0 0 0 34820 64356 X 12429174 13360721 12429174 13360721 12463994 13425077 818160 113387 0 X false true X true false X 775435 913281 1442375 1236190 1121191 5488472 0 0 775435 913281 1442375 1236190 1121191 5488472 204891 5283581 266666 288943 333762 378464 417522 1685357 0 0 0 0 0 0 0 0 0 0 0 0 7173829 0 0.7365 0.7723 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 2017 and 2016, 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, 2017 and 2016, 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, 2017 and 2016. true American Legion National Headquarters PO Box 1055 Indianapolis IN 42606 350144250 501(C)(19) 671679 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. 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 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 NA 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 false false false false false false false false false false true true true false false false false American Legion National Headquarters B 671679 FMV