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AMERICAN LEGION CHILD WELFARE FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION CHILD WELFARE FOUNDATION INC (EIN 35-7041737)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202523219349313057
Schema version
2024v5.1
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)
Return2025-11-17T13:25:54+00:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Line14801 Olympia Park Plaza Suite 4000AddressLine1Txt
CityLouisvilleCityNm
State AbbreviationKYStateAbbreviationCd
ZIP402412098ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRachel SpurlockPreparerPersonNm
PTINP00520729PTIN
Phone5023263996PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Dennis R BolandBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,080,623GrossReceiptsAmt
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 Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$734,355PYContributionsGrantsAmt
CY Contributions Grants$685,517CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$598,468PYInvestmentIncomeAmt
CY Investment Income$386,855CYInvestmentIncomeAmt
PY Other Revenue$1,418PYOtherRevenueAmt
CY Other Revenue$1,561CYOtherRevenueAmt
PY Total Revenue$1,334,241PYTotalRevenueAmt
CY Total Revenue$1,073,933CYTotalRevenueAmt
PY Grants And Similar Paid$857,171PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$839,744CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$197,450PYOtherExpensesAmt
CY Other Expenses$177,766CYOtherExpensesAmt
PY Total Expenses$1,054,621PYTotalExpensesAmt
CY Total Expenses$1,017,510CYTotalExpensesAmt
PY Revenues Less Expenses$279,620PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$56,423CYRevenuesLessExpensesAmt
Total Assets BOY$13,338,681TotalAssetsBOYAmt
Total Assets EOY$14,671,931TotalAssetsEOYAmt
Total Liabilities BOY$744,422TotalLiabilitiesBOYAmt
Total Liabilities EOY$859,974TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,594,259NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,811,957NetAssetsOrFundBalancesEOYAmt
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$856,800ExpenseAmt
Grant$856,800GrantAmt
Revenue$0RevenueAmt
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$856,800TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
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
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
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
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 (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Dennis R Boland
PRESIDENT (Began Oct 2024)1.00Yes (X)Yes (X)$0$0$0
George C Lussier Jr
Secretary (Thru Aug 2024)1.04.0Yes (X)Yes (X)$0$0$0
Michael D Helm
Treasurer1.01.0Yes (X)Yes (X)$0$0$0
Peggy Moon
Vice President1.00Yes (X)Yes (X)$0$0$0
Robert Lee Morrill
President (Thru Oct 2024)1.03.0Yes (X)Yes (X)$0$0$0
Walter W Ivie
Secretary (Began Aug 2024)1.03.0Yes (X)Yes (X)$0$0$0
Brett P Reistad
Member1.00Yes (X)$0$0$0
Donald L Suchy
Member (Thru Oct 2024)1.00Yes (X)$0$0$0
Herbert J Petit Jr
Member1.00Yes (X)$0$0$0
Hon Vincent M Gaughan
Member1.03.0Yes (X)$0$0$0
Jeff W Joyner
Member1.00Yes (X)$0$0$0
William O Moore JR
Member1.01.0Yes (X)$0$0$0
Shawn T Long
Assistant Treasurer1.040.0Yes (X)$0$227,876$101,349
STACY L COPE
Executive Secretary40.01.0Yes (X)$0$53,664$7,335
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$281,540TotReportableCompRltdOrgAmt
Total Other Compensation$108,684TotalOtherCompensationAmt
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
Related Organizations$682,724RelatedOrganizationsAmt
All Other Contributions$2,793AllOtherContributionsAmt
Total Contributions$685,517TotalContributionsAmt

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$336,352TotalRevenueColumnAmt
Exclusion$336,352ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,561TotalRevenueColumnAmt
Exclusion$1,561ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,057,193SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,006,690SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$50,503SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,503TotalRevenueColumnAmt
Exclusion$50,503ExclusionAmt

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$1,073,933TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$388,416ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$839,744TotalAmt
Program Services$839,744ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,056TotalAmt
Program Services$17,056ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$118,247TotalAmt
Management And General$118,247ManagementAndGeneralAmt

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$36,225TotalAmt
Management And General$36,225ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,064TotalAmt
Management And General$3,064ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,261TotalAmt
Management And General$1,261ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$538TotalAmt
Management And General$538ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS EXPENSESDesc
Total$1,375TotalAmt
Management And General$1,375ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,017,510TotalAmt
Program Services$856,800ProgramServicesAmt
Management And General$160,710ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,102,468BOYAmt
EOY$210,502EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$68,351BOYAmt
EOY$753,808EOYAmt

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$14,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,000LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$12,104,233BOYAmt
EOY$13,639,851EOYAmt

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$63,629BOYAmt
EOY$67,770EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,338,681BOYAmt
EOY$14,671,931EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$241BOYAmt
EOY$7,381EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$744,181BOYAmt
EOY$852,593EOYAmt

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$744,422BOYAmt
EOY$859,974EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,594,259BOYAmt
EOY$13,811,957EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,594,259BOYAmt
EOY$13,811,957EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,338,681BOYAmt
EOY$14,671,931EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$56,423ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,161,275NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
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$395,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$604,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$576,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$734,355CurrentTaxYearMinus1YearAmt
Current Tax Year$685,517CurrentTaxYearAmt
Total$2,996,122TotalAmt

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$395,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$604,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$576,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$734,355CurrentTaxYearMinus1YearAmt
Current Tax Year$685,517CurrentTaxYearAmt
Total$2,996,122TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$2,996,122PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$266,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$287,511CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$291,325CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$302,941CurrentTaxYearMinus1YearAmt
Current Tax Year$337,913CurrentTaxYearAmt
Total$1,486,541TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
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$4,482,663TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.66838PublicSupportCY170Pct
Public Support PY1700.65023PublicSupportPY170Pct
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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,000OtherCostOrOtherBasisAmt
Depreciation$14,000DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,148,877TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,161,275NetUnrealizedGainsInvstAmt
Other Revenue$31,916OtherRevenueAmt
Revenue Not Reported$1,193,191RevenueNotReportedAmt
Revenue Subtotal$955,686RevenueSubtotalAmt
Investment Expenses Not Incld$118,247InvestmentExpensesNotIncldAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$118,247RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,073,933TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$931,179TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$31,916OtherExpensesIncludedAmt
Expenses Not Reported$31,916ExpensesNotReportedAmt
Expenses Subtotal$899,263ExpensesSubtotalAmt
Investment Expenses Not Incld2$118,247InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$118,247ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,017,510TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteThe 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, 2024 and 2023, 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, 2024 and 2023.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990IN-KIND EXPENSES - 31916
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990IN-KIND EXPENSE - 31916

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN LEGION NATIONAL HEADQUARTER
PO BOX 1055INDIANAPOLISIN46204350144250501(c)(19)$525,000Cover the cost associated with the national capstone programs related to youth travel, lodging, and meals.
ASXL Rare Research Edowment Foundation
PO Box 4662PORTLANDME04112823890665501(C)(3)$9,050Develop family-friendly materials about ASXL-related disorders that newly diagnosed families can understand from published research.
Boston Community Pediatrics
527 Albany StBOSTONMA02118843091463501(C)(3)$50,000Provide emergency hardship assistance and supplies to children and families who otherwise go hungry, miss medical appointments, or do not have supplies for school and the holidays.
Cleveland County ALWS Inc
117 A West Warren StSHELBYNC28150270795687501(C)(3)$125,000Cover the cost associated with the American Legion World Series national capstone for youth participants.
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
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 fundsFormAndLineReferenceDesc
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

FieldValueIRS element (for citing)
PersonShawn T LongPersonNm
TitleAssistant TreasurerTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$222,876CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$5,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$59,885DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$41,464NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$329,225TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 WERE RECEIVED FROM THE PLAN FOR THE FOLLOWING INDIVIDUAL: No Payouts were made. CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING Individual: SHAWN T. LONG - $51,673
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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 15 Process for Determining Compensation of officersTHE 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. Tthe 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 2024. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION CHILD WELFARE FOUNDATION, 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 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$525,000InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt