AMERICAN LEGION CHILD WELFARE FOUNDATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION CHILD WELFARE FOUNDATION INC (EIN 35-7041737)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-12
- IRS object ID
- 201701329349307205
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-12T18:02:08-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 135 N Pennsylvania Street Suite 200 | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 357041737 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Legion Child Welfare Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3176301229 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 N Pennsylvania Street | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | George A Buskirk Jr | PersonNm |
| Person Title | Assistant Treasurer | PersonTitleTxt |
| Signature | 2017-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 3176321100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | George A Buskirk Jr | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 N Pennsylvania Street | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,264,872 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cwf-inc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $683,978 | PYContributionsGrantsAmt |
| CY Contributions Grants | $722,312 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $648,549 | PYInvestmentIncomeAmt |
| CY Investment Income | $492,099 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,086 | PYOtherRevenueAmt |
| CY Other Revenue | $6,699 | CYOtherRevenueAmt |
| PY Total Revenue | $1,333,613 | PYTotalRevenueAmt |
| CY Total Revenue | $1,221,110 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $640,395 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $606,337 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $48,543 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $145,079 | PYOtherExpensesAmt |
| CY Other Expenses | $135,475 | CYOtherExpensesAmt |
| PY Total Expenses | $785,474 | PYTotalExpensesAmt |
| CY Total Expenses | $741,812 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $548,139 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $479,298 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,357,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,888,271 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $673,177 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $710,586 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,684,122 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,177,685 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $606,337 | ExpenseAmt |
| Grant | $606,337 | GrantAmt |
| Desc | 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 $11 million has been awarded to organizations to assist the children of this country. | Desc |
| Total Program Service Expenses | $606,337 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | George A Buskirk Jr | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176301229 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 N Pennsylvania Street | AddressLine1Txt |
| City | Indianapolis | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| DENNIS R BOLAND | |||||||
| PRESIDENT | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PEGGY MOON | |||||||
| VICE-PRESIDENT | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOSEPH J FRANK | |||||||
| SECRETARY | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT S TURNER | |||||||
| TREASURER | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MYRON D KIRBY | |||||||
| MEMBER | 1.0 | Yes (X) | $0 | $0 | $0 | 3.0 | |
| DONALD SUCHY | |||||||
| MEMBER | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DENIS J MCENEANEY | |||||||
| MEMBER | 1.0 | Yes (X) | $0 | $0 | $0 | 3.0 | |
| HERBERT J PETIT JR | |||||||
| MEMBER | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE C LUSSIER JR | |||||||
| MEMBER | 1.0 | Yes (X) | $0 | $0 | $0 | 3.0 | |
| ELMER H FUHRHOP | |||||||
| MEMBER (PARTIAL YEAR) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE A BUSKIRK JR | |||||||
| ASSISTANT TREASURER | 1.0 | Yes (X) | $0 | $79,775 | $32,547 | 22.0 | |
| JASON R KEES | |||||||
| DEPUTY DIRECTOR OF AMERICANISM | 1.0 | Yes (X) | $0 | $81,454 | $23,416 | 40.0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $161,229 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,963 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $9,332 | FederatedCampaignsAmt |
| Related Organizations | $11,773 | RelatedOrganizationsAmt |
| All Other Contributions | $701,207 | AllOtherContributionsAmt |
| Total Contributions | $722,312 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $302,716 | TotalRevenueColumnAmt |
| Exclusion | $302,716 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,699 | TotalRevenueColumnAmt |
| Exclusion | $6,699 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,233,145 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,043,762 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $189,383 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $189,383 | TotalRevenueColumnAmt |
| Exclusion | $189,383 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,221,110 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $498,798 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $606,337 | TotalAmt |
| Program Services | $606,337 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,475 | TotalAmt |
| Management And General | $9,475 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,935 | TotalAmt |
| Management And General | $57,935 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,543 | TotalAmt |
| Fundraising | $48,543 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,954 | TotalAmt |
| Management And General | $13,954 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,568 | TotalAmt |
| Management And General | $5,568 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $741,812 | TotalAmt |
| Program Services | $606,337 | ProgramServicesAmt |
| Management And General | $86,932 | ManagementAndGeneralAmt |
| Fundraising | $48,543 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,535 | BOYAmt |
| EOY | $583,552 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,038 | BOYAmt |
| EOY | $13,340 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,748,384 | BOYAmt |
| EOY | $10,232,035 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,342 | BOYAmt |
| EOY | $59,344 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,357,299 | BOYAmt |
| EOY | $10,888,271 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,650 | BOYAmt |
| EOY | $138 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $655,527 | BOYAmt |
| EOY | $710,448 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $673,177 | BOYAmt |
| EOY | $710,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,684,122 | BOYAmt |
| EOY | $10,177,685 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,684,122 | BOYAmt |
| EOY | $10,177,685 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,357,299 | BOYAmt |
| EOY | $10,888,271 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $479,298 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,265 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $805,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $696,923 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $573,449 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $683,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $722,312 | CurrentTaxYearAmt |
| Total | $3,482,588 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $805,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $696,923 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $573,449 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $683,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $722,312 | CurrentTaxYearAmt |
| Total | $3,482,588 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $27,256 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,455,332 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $286,829 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $294,545 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $300,097 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $297,805 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $309,415 | CurrentTaxYearAmt |
| Total | $1,488,691 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,971,279 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $0 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.6951 | PublicSupportCY170Pct |
| Public Support PY170 | 0.7058 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,300,663 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $14,265 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $65,288 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $79,553 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,221,110 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,221,110 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $807,100 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $65,288 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $65,288 | ExpensesNotReportedAmt |
| Expenses Subtotal | $741,812 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $741,812 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | FormAndLineReferenceDesc |
| Explanation | 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, 2016 and 2015, 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, 2016 and 2015. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (19 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS INC | |||||||
| 601 CHILDRENS LANE | NORFOLK | VA | 23507 | 540506321 | 501(c)(3) | $31,000 | General Support |
| CHILDHOOD DOMESTIC VIOLENCE ASSOCIATION | |||||||
| 1540 Broadway 32nd Floor | NEW YORK | NY | 10036 | 208258250 | 501(c)(3) | $20,750 | General Support |
| DEPRESSION AND BIPOLAR SUPPORT ALLIANCE | |||||||
| 55 e Jackson Blvd Ste 490 | CHICAGO | IL | 60604 | 363379124 | 501(c)(3) | $25,000 | General Support |
| MINNESOTA ORGANIZATION ON FETAL ALCOHOL SYNDROME | |||||||
| 2233 University Avenue W Ste 395 | SAINT PAUL | MN | 55114 | 411904618 | 501(c)(3) | $54,735 | General Support |
| NATIONAL AUTISM ASSOCIATION | |||||||
| One Park Avenue Ste 1 | PORTSMOUTH | RI | 02871 | 200032380 | 501(c)(3) | $59,375 | General Support |
| THE AMERICAN LEGION NATIONAL HEADQUARTERS | |||||||
| 700 N PENNSYLVANIA STREET | INDIANAPOLIS | IN | 46204 | 350144250 | 501(c)(3) | $69,000 | General Support |
| ANGEL FLIGHT WEST | |||||||
| 3161 Donald Douglas Loop South | SANTA MONICA | CA | 90405 | 953956297 | 501(c)(3) | $10,000 | General Support |
| BETHANY CHRISTIAN SERVICES | |||||||
| 901 Eastern Avenue NE PO Box 294 | GRAND RAPIDS | MI | 49503 | 381405282 | 501(c)(3) | $25,000 | General Support |
| BOOKS ALOUD | |||||||
| 150 East San Fernando Street | SAN JOSE | CA | 95112 | 237317533 | 501(c)(3) | $10,000 | General Support |
| BUILDING BETTER DAYS | |||||||
| 4012 Ramsey Dr | EDGEWATER | MD | 21037 | 811218909 | 501(c)(3) | $11,230 | General Support |
| CHILD FIND OF AMERICA INC | |||||||
| PO Box 277 | NEW PALTZ | NY | 12561 | 222323336 | 501(c)(3) | $40,500 | General Support |
| CHILDREN'S BRAIN TUMOR FOUNDATION | |||||||
| 1460 Broadway | NEW YORK | NY | 10036 | 133512123 | 501(c)(3) | $20,000 | General Support |
| CHILDHOOD LEUKEMIA FOUNDATION | |||||||
| 807 Mantoloking Road Ste 202 | BRICK | NJ | 08723 | 521825483 | 501(c)(3) | $60,000 | General Support |
| KEYS CORP | |||||||
| 308 Sherrill Road Ste 100 | SHERRILL | NY | 13461 | 161609790 | 501(c)(3) | $5,362 | General Support |
| NATIONAL MENINGITIS ASSOCIATION INC | |||||||
| PO Box 60143 | FORT MYERS | FL | 33906 | 522299539 | 501(c)(3) | $29,000 | General Support |
| ANGELS & DOVES | |||||||
| 9036 Ripon Ct | INDIANAPOLIS | IN | 46268 | 383843014 | 501(c)(3) | $19,900 | General Support |
| CURESEARCH FOR CHILDREN'S CANCER | |||||||
| 4600 East West Highway Suite 600 | Bethesda | MD | 20814 | 954132414 | 501(c)(3) | $22,250 | General Support |
| MERCY MEDICAL ANGELS | |||||||
| 4620 Haygood Rd Ste 1 | Virginia Beach | VA | 23455 | 521374161 | 501(c)(3) | $45,000 | General Support |
| OUR MILITARY KIDS | |||||||
| 6861 Elm St Suite 2A | McLean | VA | 22101 | 562483648 | 501(c)(3) | $56,055 | General Support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 19 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hoosier Trust Company | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | George A. Buskirk, Jr. is the assistant treasurer and is a trustee of Hoosier Trust Company | RelationshipDescriptionTxt |
| Transaction | $29,133 | TransactionAmt |
| Transaction | Hoosier Trust Company manages the investments of the organization | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | American Legion National Headquarters | false | Type I |
| The American Legion National Emergency Fund | ||||||||||
| PO Box 1055 | Indianapolis | IN | 46206 | 356679628 | Assist Members | IN | 501(c)(3 | American Legion National Headquarters | false | 7 |
| The American Legion September 11 Memorial Scholarship Trust Fund | ||||||||||
| PO Box 1055 | Indianapolis | IN | 46206 | 421553035 | Scholarships | IN | 501(c)(3 | American Legion National Headquarters | false | 7 |
| 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 | American Legion National Headquarters | false | 7 |
| American Legion Charities Inc | ||||||||||
| 700 N Pennsylvania Street | Indianapolis | IN | 46204 | 901017997 | Grantmaking | IN | 501(c)(3 | American Legion National Headquarters | false | 7 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |