2014-05-15T19:42:37-05:00 2013-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2013-01-01 356039680 AMERICAN LEGION ENDOWMENT FUND CORPORATION AMER 3176301200 700 N Pennsylvania Street Indianapolis IN 46204 GEORGE A BUSKIRK JR ASSISTANT TREASURER 2014-05-09 true JOHN V WOODHULL P01305268 3175698989 2013 2015-11-30 17:44:51Z WILLIAM M DETWEILER 700 N Pennsylvania Street Indianapolis IN 46204 5605530 false X N/A X 1925 IN THE AMERICAN LEGION ENDOWMENT FUND CORPORATION IS AN ORGANIZATION CREATED FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT FOR THE CHILD WELFARE AND VETERANS REHABILITATION PROGRAMS OF THE AMERICAN LEGION. 11 11 0 11 0 0 56528 234154 0 0 411495 280201 0 0 468023 514355 294740 137755 0 0 0 0 0 0 11231 47748 181450 342488 319205 125535 195150 9824802 9648514 2000000 2000000 7824802 7648514 THE AMERICAN LEGION ENDOWMENT FUND CORPORATION IS AN ORGANIZATION CREATED FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT FOR THE CHILD WELFARE AND VETERANS REHABILITATION PROGRAMS OF THE AMERICAN LEGION. INCOME FROM THE ENTIRE FUND IS RESTRICTED FOR THE CHILD WELFARE AND VETERANS REHABILIATION PROGRAMS OF THE AMERICAN LEGION NATIONAL HEADQUARTERS. false false 137755 137755 INCOME FROM FUND INVESTMENTS IS PASSED ON TO THE VETERANS AFFAIRS AND REHABILITATION AND CHILD WELFARE PROGRAMS OF THE 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. 137755 true true 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 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 X 11 11 false false false false false false false true true false false true false true true false false false IN X George A Buskirk JR 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 DAVID P ROOK TREASURER 1.00 X X 0 0 0 HON VINCENT M GAUGHAN VICE PRESIDENT 1.00 X X 0 0 0 TERRY L WOODBURN SECRETARY 1.00 X X 0 0 0 WILLIAM M DETWEILER PRESIDENT 1.00 X X 0 0 0 ANTHONY G JORDAN DIRECTOR 1.00 X 0 0 0 BRUCE THIESEN DIRECTOR 1.00 X 0 0 0 CLARENCE M BACON DIRECTOR 1.00 X 0 0 0 DANIEL A LUDWIG DIRECTOR 1.00 X 0 0 0 NEAL S SUNDEEN DIRECTOR 1.00 X 0 0 0 RICHARD H DAVISON DIRECTOR 1.00 X 0 0 0 THOMAS P CADMUS DIRECTOR 1.00 X 0 0 0 GEORGE A BUSKIRK JR ASSISTANT TREASURER 1.00 22.00 X 0 72266 25122 0 72266 25122 0 false false false 0 28758 205396 234154 0 0 0 0 0 0 0 0 0 0 281447 281447 0 0 0 0 0 5089929 5091175 -1246 0 -1246 -1246 0 0 0 0 0 0 0 0 0 0 0 514355 0 0 280201 137755 137755 0 0 0 0 0 0 0 0 0 0 138341 138341 1751 1751 0 0 22861 22861 0 0 0 0 11231 11231 88 88 0 0 0 4838 4838 0 0 0 0 0 2340 2340 0 0 0 0 319205 137755 170219 11231 0 7592 107625 1005 1333 0 0 0 0 1739 1805 0 0 0 0 9475195 9240970 285278 255127 0 0 53993 41654 9824802 9648514 0 0 2000000 2000000 2000000 2000000 X 10078 40843 7773881 7648514 7824802 7648514 9824802 9648514 195150 -371438 X false true X true false X X X X AMERICAN LEGION NATIONAL HEADQUARTERS 350144250 501(c)(19) true true true 137755 1 137755 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7824802 234154 -91237 137755 181450 7648514 7710946 56528 399814 294740 47746 7824802 7422635 84538 559780 311595 0 44412 7710946 7084155 83901 607470 309192 43699 7422635 6886965 45692 530952 289632 89822 7084155 0.00000 1.00000 0.00000 false false 0 0 0 0 0 0 0 FEDERAL INOCME TAXES 0 DUE TO THE AMERICAN LEGION NATIONAL HEADQUARTERS 2000000 2000000 X 120056 -371438 0 -371438 491494 22861 0 22861 514355 296344 0 0 296344 22861 0 22861 319205 Schedule D, Part V, Line 4, Intended uses of endowment funds THE ORIGINAL ASSETS OF THE AMERICAN LEGION ENDOWMENT FUND 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 THE 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 2013 AND 2012, 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, 2013 AND 2012, 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 IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. 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, 2013 AND 2012. true THE AMERICAN LEGION NATIONAL HEADQUARTERS 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 47204 350144250 501(C)(19) 137755 PROGRAM SUPPORT 0 1 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE AMERICAN LEGION ENDOWMENT FUND MAKES GRANTS TO THE AMERICAN LEGION NATIONAL HEADQUARTERS ONLY. THE FINANCE COMMITTEE OF THE AMERICAN LEGION NATIONAL HEADQUARTERS OVERSEES THE PROPER USE OF THESE GRANT FUNDS TO ENSURE THE FUNDS ARE USED FOR THEIR INTENDED PURPOSE. Form 990, Part VI, Sec A, 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, Sec B, 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 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, Sec C, Line 19, Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 VETERANS ORG IN 501(C)(19) N/A 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 NATIONAL EMERGENCY FUND PO BOX 1055 INDIANAPOLIS IN 46206 356679628 ASSIST MBRS IN 501(C)(3) 7 NA false AMERICAN LEGION 911 MEMORIAL SCHLRSHP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA false CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 351924749 PRESERVE FLAG IN 501(C)(4) N/A NA false THE AMERICAN LEGION CHARITIES 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 386902131 GRANTMAKING IN 501(C)(3) 7 NA false AMERICAN LEGION CHARITIES INC 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 901017997 GRANTMAKING IN 501(C)(3) 7 NA false false true false false true false false false false false false false false true true false false false false THE AMERICAN LEGION NATIONAL HEADQUARTERS B 137755 FMV THE AMERICAN LEGION NATIONAL HEADQUARTERS E 2000000 FMV