2023-05-12T18:05:58+00:00 2022-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2022-01-01 901017997 American Legion Charities Inc AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 John D Monahan Treasurer 2023-05-12 true Shawn Long 999009999 Rachel Spurlock P00520729 5023263996 2022 2023-04-26 12:10:37Z Gaither M Keener Jr 700 N Pennsylvania Street Indianapolis IN 46204 22907665 false X n/a X 2013 IN The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. 10 9 0 9 0 0 2065438 21613019 0 121531 81924 300124 2186969 21995067 1950379 2159103 0 0 9544992 27854422 57101 18608172 2007480 30312267 179489 -8317200 5395759 5625325 474640 9428421 4921119 -3803096 The American Legion Charities mission is to raise money to help support patriotic programs and services for veterans, youth, military personnel and communities. false false 2159103 2159103 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. 2159103 true true false false false false false false false false false false false false true false true false false false false false true false false false true true true 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 false false X 10 9 false false false false false false false true false false false true true true true false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Carl E Levi Vice Chairman (Thru Oct 2022) 1.0 2.0 X X 0 0 0 Gaither M Keener Jr Chairman 1.0 4.0 X X 0 0 0 George C Lussier Jr Vice Chairman 1.0 4.0 X X 0 0 0 John D Monahan Treasurer 1.0 2.0 X X 0 0 0 Mary A Rooney Assistant Treasurer 1.0 0 X X 0 0 0 Rodney K Rolland Assistant Secretary 1.0 0 X X 0 0 0 Shawn T Long National Treasurer 1.0 40.0 X X 0 211804 72466 Autrey B James Board Member (Thru OCT 2022) 1.0 0 X 0 0 0 Hon Vincent M Gaughan Board Member 1.0 3.0 X 0 0 0 Luther Holsonback Board Member 1.0 1.0 X 0 0 0 Myron D Kirby Board Member (Thru Oct 2022) 1.0 1.0 X 0 0 0 Robert L Morrill Board Member 1.0 1.0 X 0 0 0 Walter W Ivie Board Member 1.0 1.0 X 0 0 0 0 211804 72466 0 false true false 0 21613019 21613019 0 0 0 0 0 99961 99961 0 0 894561 912598 -18037 0 -18037 -18037 Miscellaneous Revenue 900099 300124 300124 0 0 0 0 300124 21995067 0 0 382048 1889661 1889661 269442 269442 9544992 9544992 17323 17323 38044 0 38044 0 18549601 240171 18309430 3204 3204 0 0 0 0 30312267 2159103 298742 27854422 1564908 1889462 0 18653 0 0 0 0 183118 0 0 0 0 3497338 3686858 0 0 150395 30352 5395759 5625325 353462 9428421 0 0 121178 0 474640 9428421 X 1069135 -7480611 3851984 3677515 4921119 -3803096 5395759 5625325 -8317200 -407015 0 X false true X true false X 1598888 1157565 1070608 2065438 21613019 27505518 0 0 1598888 1157565 1070608 2065438 21613019 27505518 0 27505518 107681 114229 122005 104656 99961 548532 0 0 0 0 0 0 0 0 0 300124 300124 28354174 0 0.9701 0.9326 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 300124.0, COLUMN F - 300124.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Due To Related Party 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 2022 and 2021, 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, 2022 and 2021, 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, 2022 and 2021. X X X true EDGE DIRECT LLC PO BOX 840 Tulsa OK 74135 CONSULTS ON DIRECT MAIL PROGRAM false 18173406 9544992 8628414 Resource One PO BOX 839 Tulsa OK 74110 Consulting true 186725 186725 0 18360131 9731717 8628414 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses EDGE DIRECT, LLC-RESOURCE ONE, AN ORGANIZATION RELATED TO EDGE DIRECT, HAS CUSTODY AND CONTROL OF THE CONTRIBUTIONS.; true The American Legion September 11 Memorial Scholarship Trust Fund PO Box 1055 Indianapolis IN 46206 421553035 501(c)(3) 79652 General Support The American Legion National Headquarters PO BOX 1055 Indianapolis IN 46206 350144250 501(c)(19) 57005 General Support American Legion National Emergency Fund PO BOX 1055 Indianapolis IN 46206 356679628 501(c)(3) 391502 General Support American Legion Endowment Fund Corporation 700 N PENNSYLVANIA STREET Indianapolis IN 46204 356039680 501(c)(3) 648316 General Support American Legion Child Welfare Foundation 700 N PENNSYLVANIA STREET Indianapolis IN 46204 357041737 501(c)(3) 468603 General Support 4 1 Operation Comfort Warrior - Donated Items to US Armed Forces 75 269442 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. false true false false false false false Shawn T Long National Treasurer 0 201804 0 10000 0 0 0 37880 0 34586 0 284270 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). CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $30,647 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 Charities, Inc 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 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 2022. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION CHARITIES, INC., 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 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 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 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. If a conflict exists they recuse themselves on voting on any matters. 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) Type II 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 true false false false false false false false false false false false true true false false false false American Legion National Headquarters B 57005 FMV American Legion Endowment Fund B 648316 FMV AMERICAN LEGION CHILD WELFARE FOUNDATION B 468603 FMV American Legion National Emergency Fund B 391502 FMV American Legion September 11 Memorial Scholarship Trust Fund B 79652 FMV