2025-11-17T13:26:25+00:00 2024-12-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-01-01 356039680 American Legion Endowment Fund Corporation AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Shawn T Long National Treasurer 2025-11-17 true Rachel Spurlock P00520729 5023263996 2025-11-17 2024 2025-03-06 01:10:19Z American Legion Veterans and Children Foundation Hon Vincent M Gaughan 700 N Pennsylvania Street Indianapolis IN 46204 7022084 false X N/A X 1925 IN The American Legion Endowment Fund provides financial support for the organization's Veterans Affairs & Rehabilitation services and (continued on schedule O) 10 9 0 10 0 632878 1610120 0 0 466575 532790 0 0 1099453 2142910 358908 405606 0 0 0 0 0 0 82138 102359 441046 507965 658407 1634945 18110262 20759256 2018952 2000024 16091310 18759232 The American Legion Endowment Fund provides financial support for the organization's Veterans Affairs & Rehabilitation services and Children & Youth programs, including Temporary Financial Assistance in the form of cash grants to provide basic needs of veteran and military families with minor children at home. false false 405606 405606 0 Income from fund investments is passed on to the veterans affairs and rehabilitation and child welfare programs of American Legion National Headquarters. Some of the funds assist the veterans affairs and rehabilitation division with the following programs: 1. Provides funds for two annual department service officer's schools. Training is provided to these individuals to bring them up to date on the latest changes in department of veteran affairs and the United States Court of Appeals for veterans claims regulations, procedures and laws, respectively. 2. Provides funds for the American Legion and National Veterans Legal Services Program (NVLP) internship program, which provides training to legion staff assigned to the Board of Veterans Appeals (BVA) and to department service officers on temporary assignment to the BVA. 3. Partially finances a memorandum of agreement with the National Veterans Legal Services Program for training of legion service officers and legal representation before federal courts on veterans/claimants appeals considered to be of a precedential-setting nature. 405606 true true false false false false false false false true false false false false true true false true false false false false false false false false false true false 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 10 9 false false false false false true false true false false false false true false false false true true false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Anthony G Jordan TREASURER 1.0 0 X X 0 0 0 Hon Vincent M Gaughan PRESIDENT 1.0 3.0 X X 0 0 0 James E Koutz VICE PRESIDENT 1.0 0 X X 0 0 0 STACY L COPE SECRETARY 1.0 40.0 X X 0 53664 7335 CHARLES E SCHMIDT DIRECTOR 1.0 0 X 0 0 0 Clarence E Hill DIRECTOR 1.0 0 X 0 0 0 DENISE H ROHAN DIRECTOR 1.0 0 X 0 0 0 Fang A Wong DIRECTOR 1.0 0 X 0 0 0 Michael D Helm DIRECTOR 1.0 1.0 X 0 0 0 RICHARD H DAVISON DIRECTOR 1.0 0 X 0 0 0 Shawn T Long National Treasurer 1.0 40.0 X 0 227876 101349 0 281540 108684 0 false true false 0 3903 1556175 50042 1610120 0 0 0 0 0 509716 509716 0 0 4902248 4879174 23074 0 23074 23074 0 0 0 0 0 2142910 0 0 532790 405606 405606 558 558 5460 5460 66065 66065 0 0 0 0 21743 21743 5065 5065 3468 3468 0 0 0 0 507965 405606 102359 0 1455582 409502 1264560 2478926 0 0 0 0 0 0 0 0 15278700 17733251 0 0 111420 137577 18110262 20759256 0 24 18952 0 0 2000000 2000000 2018952 2000024 X -45924 51919 16137234 18707313 16091310 18759232 18110262 20759256 1634945 1032977 0 X false true true false X X 1 American Legion National Headquarters 350144250 9 true 405606 0 1 405606 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16091310 1610120 1563777 405605 101642 18757960 14307482 632878 1591997 358908 82139 16091310 15217383 1239118 -1822868 235807 90344 14307482 11147320 4144096 232357 215638 90752 15217383 10014447 709567 724861 242648 58907 11147320 0.0 1.0 0.0 false false Federal Income Taxes Due to American Legion National Headquarters 2000000 2000000 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds The original assets of American Legion Endowment Fund Corporation as of the date of incorporation have been recorded as permanently restricted net assets of the corporation. Interest earned on the corporation's investments, net of administrative expenses, is restricted by the donors for the support of related programs of American Legion National Headquarters. 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. true American Legion National Headquarters PO BOX 1055 INDIANAPOLIS IN 46204 350144250 501(C)(19) 405606 GENERAL SUPPORT 0 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds American Legion Endowment Fund Corporation makes grants to American Legion National Headquarters only. The Finance Committee of American Legion National Headquarters oversees the proper use of these grant funds to ensure the funds are used for their intended purpose. false true false false false false false Shawn T Long National Treasurer 0 222876 0 5000 0 0 0 59885 0 41464 0 329225 0 0 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: SHAWN T. LONG - $0 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 compensation American Legion National Headquarters (ALNH) EIN 35-0144250 is the partner organization for American Legion Endowment Fund 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 I, Line 1 Organization's Mission Children & Youth programs, including Temporary Financial Assistance in the form of cash grants to provide basic needs of veteran and military families with minor children at home. 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 2024. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION ENDOWMENT FUND CORPORATION, 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 1a Delegate broad authority to a committee Bylaws Article V, Section 6: The Board of Directors may appoint an Executive Committee from its own membership and require the said Committee to transact such administrative business as the Board of Directors may authorize. During the intervals between the meetings of the Board of Directors, the Executive Committee shall exercise such powers as may be lawfully committed to it by the Board of Directors. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The National Executive Committee of the American Legion, the supported organization, selects the directors to serve three-year terms on the board. 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 Form 990 is reviewed in detail by management. 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 Endowment Fund Corporation 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 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 American Legion Charities Inc 700 N Pennsylvania Street Indianapolis IN 46204 901017997 Grantmaking IN 501(c)(3) 7 American Legion National Headquarters false false true true false true false false false false false false false false true true false false false false AMERICAN LEGION NATIONAL HEADQUARTERS B 405606 FMV