2014-05-15T12:01:40-05:00 2013-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2013-01-01 421553035 THE AMERICAN LEGION SEPTEMBER 11 MEMORIAL AMER 3176301200 PO Box 1055 Indianapolis IN 462061055 HOOSIER TRUST COMPANY TRUSTEE 2014-05-09 true John V Woodhull P01305268 3175698989 2013 2015-11-30 17:44:51Z LEGACY SCHOLARSHIP FUND HOOSIER TRUST COMPANY 55 Monument Circle Suite 800 Indianapolis IN 46204 3463876 false X WWW.LEGION.ORG/RIDERS/SCHOLARSHIP X 2002 IN THE MISSION OF THE ORGANIZATION IS TO PROVIDE COLLEGE SCHOLARSHIP MONEY TO CHILDREN OF MILITARY, NATIONAL GUARD, OR RESERVE PERSONNEL KILLED WHILE ON ACTIVE DUTY ON OR AFTER SEPTEMBER 11, 2001. 1 0 0 1100 0 0 830573 775435 0 0 251672 270266 0 0 1082245 1045701 45950 45430 0 0 0 0 0 0 0 25336 27081 71286 72511 1010959 973190 7642093 7994008 40530 14083 7601563 7979925 THE MISSION OF THE ORGANIZATION IS TO PROVIDE COLLEGE SCHOLARSHIP MONEY TO CHILDREN OF MILITARY, NATIONAL GUARD, OR RESERVE PERSONNEL KILLED WHILE ON ACTIVE DUTY ON OR AFTER SEPTEMBER 11, 2001. false false 45430 45430 SCHOLARSHIPS PAID TO ASSIST CHILDREN OF MILITARY PERSONNEL KILLED IN ACTION SINCE SEPTEMBER 11, 2001 IN OBTAINING COLLEGE EDUCATION. 45430 true true false false false false false false false false false false true false 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 false false true 0 0 0 false false false false false false false false false false X 1 0 false false false false false false false true true false false false true true true true true false false false IN X George A Buskirk JR 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 X HOOSIER TRUST COMPANY TRUSTEE 1.00 1.00 X 27081 3403 0 27081 3403 0 0 false false false 0 775435 775435 0 0 0 0 0 0 0 0 0 0 266666 266666 0 0 0 0 0 2421775 2418175 3600 0 3600 3600 0 0 0 0 0 0 0 0 0 0 0 1045701 0 0 270266 45430 45430 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27081 27081 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 72511 45430 27081 0 0 0 0 0 0 0 0 0 0 7602261 7317763 0 0 0 0 39832 676245 7642093 7994008 26341 14083 0 0 14189 0 40530 14083 X 7601563 7979925 7601563 7979925 7642093 7994008 973190 -594828 0 X false true X true false X 685663 795848 862639 830573 775435 3950158 0 0 685663 795848 862639 830573 775435 3950158 3950158 159509 193694 214407 246277 266666 1080553 0 0 0 0 0 0 0 5030711 0 0.78520 0.81440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 ACCRUED INTEREST RECEIVABLE 47639 DUE FROM RELATED ENTITY 628606 676245 0 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 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 AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 509(C)(19) 45430 SCHOLARSHIPS 0 1 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds FOR ALL SCHOLARSHIPS AWARDED TO INDIVIDUALS, CHECKS ARE MADE PAYABLE TO THE GRANT RECIPIENT AND A THIRD PARTY. THE THIRD PARTY WOULD BE THE EDUCATIONAL INSTITUTION. THIS PROCEDURE ENSURES THAT THE STUDENT IS CURRENTLY ENROLLED IN THE EDUCATIONAL INSTITUTION WHERE THE SCHOLARSHIP IS AWARDED AND THAT THE CHECK IS CASHED BY THE THIRD PARTY AND FUNDS ARE USED FOR THEIR INTENDED PURPOSE. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE NATIONAL FINANCE COMMISSION OF THE AMERICAN LEGION NATIONAL HEADQUARTERS, A RELATED ENTITY, REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. THE NATIONAL JUDGE ADVOCATE ENSURES ALL BOARD MEMBERS COMPLY WITH THE DISCLOSURE POLICY. THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. TOGETHER THE HUMAN RESOURCES DEPARTMENT OF THE AMERICAN LEGION NATIONAL HEADQUARTERS (A RELATED ORGANIZATION) AND THE NATIONAL JUDGE ADVOCATE MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. 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 AMERICAN LEGION SEPTEMBER 11 MEMORIAL SCHOLARSHIP TRUST FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS 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 ENDOWMENT FUND CORP 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) Type II NA false AMERICAN LEGION NATIONAL EMERGENCY FUND PO BOX 1055 INDIANAPOLIS IN 46206 356679628 ASSIST MEMBERS IN 501(C)(3) 7 NA false AMERICAN LEGION CHILD WELFARE FOUNDATION 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 357041737 GRANTMAKING IN 501(C)(3) 7 NA false CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA ST 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 false false false false false false false false false false true true true true false false false false