2015-05-15T11:13:34-05:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 901017997 American Legion Charities Inc AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 John D Monahan Treasurer 2015-05-14 true John V Woodhull P01305268 3175698989 2014 2016-03-07 17:11:31Z Kenneth D Danilson 700 N Pennsylvania Street Indianapolis IN 46204 1428816 false X n/a X 2013 IN 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. 7 7 0 7 0 0 1938097 1380475 0 0 7900 36945 -7618 -22373 1938379 1395047 337732 400520 0 0 0 0 0 740 9516 338472 410036 1599907 985011 1713880 2603566 144144 607 1569736 2602959 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. false false 400520 400520 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. 400520 true true false false false false false false false false false false false false true false true false false false false false false true false false true true 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 false false false false X 7 7 false false false false false false false true true false false true true true true false false false false false IN X John D Monahan 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 X Kenneth D Danilson Chairman 1.00 3.00 X X 0 0 0 Carl E Levi Vice Chairman 1.00 2.00 X X 0 0 0 John D Monahan Treasurer 1.00 2.00 X X 0 0 0 Kevin J Bartlett Board Member 1.00 2.00 X 0 0 0 Gaither M Keener Jr Board Member 1.00 2.00 X 0 0 0 Myron D Kirby Board Member 1.00 3.00 X 0 0 0 Denis J McEneaney Board Member 1.00 3.00 X 0 0 0 0 0 0 0 false false false 0 52190 1328285 1380475 0 0 0 0 0 36924 36924 6246 6246 0 0 21 0 21 0 21 21 5150 52190 33769 -28619 -28619 0 0 0 0 0 1395047 0 0 14572 54671 54671 345849 345849 100 100 9335 0 9335 0 81 81 0 0 0 0 410036 400520 9516 0 4920 196390 405497 0 0 0 0 1702127 1998789 0 0 6833 2890 1713880 2603566 144144 607 0 0 144144 607 X 376822 786049 1192914 1816910 1569736 2602959 1713880 2603566 985011 48212 0 X false true X true false X 1938097 1380475 3318572 0 0 0 1938097 1380475 3318572 0 3318572 7900 43170 51070 0 0 0 8675 5150 13825 3383467 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 8675.0, COLUMN E - 5150.0, COLUMN F - 13825.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 2014 and 2013, 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, 2014 and 2013, 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, 2014 and 2013. Golf Outing 57340 52190 5150 1854 8988 21721 400 806 0 0 57340 52190 5150 1854 8988 21721 400 806 33769 -28619 true The American Legion Charities 700 N Pennsylvania Street Indianapolis IN 46204 386902131 501(c)(3) 472706 General Support The American Legion September 11 Memorial Scholarship Trust Fund 700 N Pennsylvania Street Indianapolis IN 46204 421553035 501(c)(3) 123492 General Support American Legion National Headquarters 700 N Pennsylvania Street Indianapolis IN 46204 350144250 501(c)(3) 97500 General Support American Legion Post 0013 Provo UT PO Box 1002 Provo UT 84603 870634617 23584 General Support American Legion Child Welfare Foundation 700 N Pennsylvania Street Indianapolis IN 46204 357041737 501(c)(3) 12308 General Support American Legion Post 78 Massachusetts 56 Harvard Avenue Hyde Park MA 02136 043177100 11500 General Support American Legion Post 8 Norwich Vermont PO Box 324 Norwich VT 05055 036016532 10000 General Support Augustus P Gardner PO Box 194 Hamilton MA 01936 042063077 5000 General Support 4 4 Operation Comfort Warrior - Donated Items to US Armed Forces 0 164513 FMV Equipment Schedule I, Part I, Line 2 Description Of Procedure 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. 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. Form 990, Part VI, Line 15a Compensation of Officers The organization does not compensate its top management official or any other officers. Therefore, this question is not applicable and should be answered No per the instructions. Form 990, Part VI, Line 15b Compensation of Officers The organization does not compensate its top management official or any other officers. Therefore, this question is not applicable and should be answered No per the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 was reviewed by the governing body before it was 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. 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. 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 11 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 false false false false false false false false false false false false true false false false false false