2025-11-17T13:25:26+00:00 2024-12-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-01-01 901017997 American Legion Charities Inc AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 John D Monahan Treasurer 2025-11-17 true Rachel Spurlock P00520729 5023263996 2025-11-17 2024 2025-03-06 01:10:19Z Gaither M Keener Jr 700 N Pennsylvania Street Indianapolis IN 46204 17892045 false X n/a X 2013 IN The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. 7 7 0 7 0 16002022 16634661 0 0 191003 182910 398116 310283 16591141 17127854 5154244 5866680 0 0 0 5322952 10432404 10432404 5081256 1997139 15558452 18296223 1032689 -1168369 8970108 8584704 11610982 11002405 -2640874 -2417701 The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. false false 7483125 5866680 0 To promote the common good and the general welfare of the people of the United States of America by raising money for the programs of the American Legion and its departments and posts. 7483125 true false false false false false false false false false false false false false true true false true false false false false false true false false false true true true false false false false false false false false false false false false false false false true false false true false true 0 0 0 false false false false false false false false false false false false X 7 7 false false false false false true false true false false false false true true true true false false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Gaither M Keener Jr Chairman 1.0 4.0 X X 0 0 0 George C Lussier Jr Vice Chairman (Thru Oct 2024) 1.0 4.0 X X 0 0 0 John D Monahan Treasurer 1.0 4.0 X X 0 0 0 Walter W Ivie Vice Chairman (Began May 2024) 1.0 3.0 X X 0 0 0 Hon Vincent M Gaughan Board Member 1.0 3.0 X 0 0 0 Luther Holsonback Board Member 1.0 1.0 X 0 0 0 Robert F Neville Board Member 1.0 1.0 X 0 0 0 Robert Lee Morrill Board Member (Thru Oct 2024) 1.0 3.0 X 0 0 0 William S Feasenmyer Board Member 1.0 1.0 X 0 0 0 DANIEL S WHEELER Secretary (Thru May 2024) 1.0 40.0 X 0 330178 105853 Rodney Rolland Secretary (Began May 2024) 1.0 40.0 X 0 266432 55868 Shawn T Long Assistant Treasurer 1.0 40.0 X 0 227876 101349 0 824486 263070 0 false true false 0 16634661 16634661 0 0 0 0 0 182915 182915 0 0 764186 764191 -5 0 -5 -5 Miscellaneous Revenue 900099 310283 310283 0 0 0 0 310283 17127854 0 0 493193 5777040 5777040 89640 89640 10432404 10432404 0 0 0 0 377444 377444 3250 3250 Special Projects and Programs 1616445 1616445 0 0 0 0 18296223 7483125 380694 10432404 4270435 2303196 176739 73236 0 0 0 0 644040 538261 0 0 0 0 3827175 5670011 0 0 51719 0 8970108 8584704 3110982 1153005 6466300 0 0 8500000 3340000 0 43100 11610982 11002405 X -6948059 -7139267 4307185 4721566 -2640874 -2417701 8970108 8584704 X -1168369 170124 -276130 1497548 X false true true false X 1070608 2065438 21613019 16002022 16634661 57385748 0 0 1070608 2065438 21613019 16002022 16634661 57385748 0 57385748 122005 104656 99961 190587 182915 700124 0 0 0 0 0 0 0 300124 398116 310283 1008523 59094395 0 0.97109 0.96925 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - 300124.0, COLUMN D - 398116.0, COLUMN E - 310283.0, COLUMN F - 1008523.0; Federal Income Taxes Due To Related Party 43100 43100 X 0 0 0 0 0 0 0 0 0 0 0 0 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 2024 and 2023, 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, 2024 and 2023, 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, 2024 and 2023. X X X true EDGE DIRECT LLC PO BOX 840 Tulsa OK 74135 CONSULTS ON DIRECT MAIL PROGRAM false 12980828 9716127 3264701 Tele-Data Services PO BOX 839 Tulsa OK 74101 Caging Service false 0 12426 -12426 RESOURCE ONE 2900 E APACHE ST TULSA OK 74101 Consulting false 96771 219897 -123126 CX MARKETING LLC 4200 PARLIAMENT PLACE SUITE 300 LANHAM MD 20706 MARKETING false 0 483954 -483954 13077599 10432404 2645195 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses EDGE DIRECT, LLC-RESOURCE ONE, AN ORGANIZATION RELATED TO EDGE DIRECT, HAS CUSTODY AND CONTROL OF THE CONTRIBUTIONS.; true AMERICAN LEGION CHILDREN'S WELFARE FOUNDATION 700 N PENNSYLVANIA STREET Indianapolis IN 46206 357041737 501(c)(3) 682724 General Support American Legion National Emergency Fund PO BOX 1055 Indianapolis IN 46206 356679628 501(c)(3) 527233 General Support American Legion Endowment Fund Corporation 700 N PENNSYLVANIA STREET Indianapolis IN 46204 356039680 501(c)(3) 1556175 General Support THE AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 501(C)(19) 3000000 GENERAL SUPPORT 3 1 Operation Comfort Warrior - Donated Items to US Armed Forces 9 89640 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The Finance Committee of The American Legion National Headquarters oversees the proper use of the grant funds to ensure the funds are used for their intended purpose. false true false false false false false Shawn T Long Assistant Treasurer 0 222876 0 5000 0 0 0 59885 0 41464 0 329225 0 0 Rodney Rolland Secretary (Began May 2024) 0 261432 0 5000 0 0 0 55340 0 528 0 322300 0 0 DANIEL S WHEELER Secretary (Thru May 2024) 0 266451 0 0 0 63727 0 68839 0 37014 0 436031 0 55728 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 WERE RECEIVED FROM THE PLAN FOR THE FOLLOWING INDIVIDUALS: DANIEL S. WHEELER - $63,727 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: DANIEL S. WHEELER - $60,623 SHAWN T. LONG - $51,673 RODNEY ROLLAND - $47,293 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 Charities, Inc 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. Form 990, Part VI, Line 15 Process for Determining Compensation of officers THE ORGANIZATION'S OFFICERS ARE COMPENSATED BY The American Legion, A RELATED TAX-EXEMPT ORGANIZATION AND THE ORGANIZATION'S SOLE CORPORATE MEMBER. THE LANGUAGE BELOW EXPLAINS THE PROCESS UNDERTAKEN BY The American Legion TO REVIEW OFFICER COMPENSATION. The Compensation Committee annually reviews the salaries/honorariums of officers and key employees of the organization. This review includes the following positions: National Commander, National Judge Advocate, National Treasurer, and the 3 Executive Directors. The committee uses compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2023. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION CHARITIES, INC., FORM 990 PART VI LINES 15A AND LINE 15B ARE INTENTIONALLY ANSWERED 'NO' IN ACCORDANCE WITH THE IRS INSTRUCTIONS TO THE FORM 990. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Directors consist of the seven members of the National Finance Commission of The American Legion. The Board of Directors may increase the number of Directors to no more than ten. Any vacancy occurring shall be filled by the appointment made by The American Legion. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with authority to act on its behalf. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM 990 IN DETAIL. THEN, A COPY OF THE FORM 990 IS PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) Has received a copy of the conflicts of interest policy, b) Has read and understands the policy, c) Has agreed to comply with the policy, and d) Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If a conflict exists they recuse themselves on voting on any matters. Form 990, Part VI, Line 19 Required documents available to the public The governing documents and financial statements of American Legion Charities, Inc. are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfer from The American Legion dissolution - 1497548; Total - 1497548; 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 AMERICAN LEGION NATIONAL HEADQUARTERS false American Legion Endowment Fund Corporation 700 N Pennsylvania Street Indianapolis IN 46204 356039680 Manage Fund IN 501(c)(3) Type II American Legion National Headquarters false The American Legion National Emergency Fund PO Box 1055 Indianapolis IN 46206 356679628 Assist Members IN 501(c)(3) 7 American Legion National Headquarters false The American Legion September 11 Memorial Scholarship Trust Fund PO Box 1055 Indianapolis IN 46206 421553035 Scholarships IN 501(c)(3) 7 American Legion National Headquarters false Citizens Flag Alliance Inc 700 N Pennsylvania Street Indianapolis IN 46204 351924749 Preserve Flag IN 501(c)(4) NA false The American Legion Charities 700 N Pennsylvania Street Indianapolis IN 46204 386902131 Grantmaking IN 501(c)(3) 7 American Legion National Headquarters false false true false false false false false false false false false false false true true false false false true AMERICAN LEGION NATIONAL HEADQUARTERS B 3000000 fmv