2022-05-16T18:04:15-05:00 2021-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2021-01-01 356679628 The American Legion National Emergency Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 Shawn T Long National Treasurer 2022-05-16 true Shawn T Long 999009999 Emilie Knieriem P01330194 5023263996 2021 2022-09-23 18:48:47Z James W Oxford PO Box 1055 Indianapolis IN 46206 4597470 false X N/A X 1999 IN THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. 3 3 0 3 0 0 236206 580119 0 228196 216439 19602 464402 816160 311923 831906 0 0 0 0 33728 33696 345651 865602 118751 -49442 7678316 7209654 164314 0 7514002 7209654 THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. false false 831906 831906 To relieve suffering and financial hardship incurred by American Legion members, families, and posts as a result of a natural or man-made disaster and/or during times of tragedy. 831906 true true false false false false false false false false false false false false true false true false false false false false false false false false true true true false false false false false false false true false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 3 3 false false false false false false false true false false false true false false false false false false IN X Shawn T Long 3176301200 700 N Pennsylvania Street Indianapolis IN 46204 Gaither M Keener Jr Chairman 2.0 3.0 X X 0 0 0 Carl E Levi Vice Chairman 2.0 1.0 X 0 0 0 PAUL A EVENSON Member 1.0 1.0 X 0 0 0 DANIEL S WHEELER NATIONAL ADJUTANT 1.0 40.0 X 0 441440 89229 James W OXFORD NATIONAL COMMANDER 1.0 40.0 X 0 120929 2419 Shawn T Long CPA NATIONAL TREASURER 1.0 39.0 X 0 198828 87098 0 761197 178746 0 false true false 0 580119 580119 0 0 0 0 0 216439 216439 3800912 3781310 19602 0 19602 19602 0 0 0 0 0 0 0 816160 0 0 236041 68500 68500 763406 763406 30753 30753 0 0 0 0 2943 2943 0 0 0 0 865602 831906 33696 0 239467 186764 133659 0 0 0 0 0 0 0 0 7374556 6829609 0 0 64293 59622 7678316 7209654 154674 0 0 0 9640 0 164314 0 X 7514002 7209654 7514002 7209654 7678316 7209654 -49442 -254906 0 X false true X true false X 909684 596115 492945 236206 580119 2815069 0 0 909684 596115 492945 236206 580119 2815069 3928 2811141 178905 204042 210101 229042 216439 1038529 0 0 0 0 0 0 0 0 0 0 0 0 3853598 0 0.7295 0.7695 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Other liability 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 2021 and 2020, 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, 2021 and 2020, 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, 2021 and 2020. true American Legion Post 0015 Department of Oklahoma PO Box 705 Muskogee OK 74402 750240175 501 (c)(19) 10000 General Support American Legion Post 0370 Department of Louisiana PO Box 415 Westlake LA 706690415 237156612 502 (c)(19) 6500 General Support American Legion Post 0255 Department of Pennsylvania 75 N Main St Sellersville PA 189602327 232272581 503 (c)(19) 10000 General Support American Legion Post 0306 Department of New Jersey 707 Legion Pl Middlesex NJ 08846 226099025 504 (c)(19) 10000 General Support American Legion Post 0304 Department of New Jersey 429 S Main St Manville NJ 088352256 236075849 505 (c)(19) 10000 General Support American Legion Post 0380 Department of Louisiana 4990 Highway 56 Chauvin LA 70344 720786872 506 (c)(19) 10000 General Support American Legion Post 284 Department of Louisiana PO Box 266 Labadieville LA 703720266 726035445 507 (c)(19) 10000 General Support 0 7 Assistance to Members 98 763406 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds are paid to members, families and posts for emergency assistance to relieve suffering and financial hardship. The funds are distributed as a form of emergency assistance. The funds can be used for any purpose, and therefore The American Legion National Emergency Fund does not monitor the use of the grant funds. false true false false false false false Shawn T Long CPA NATIONAL TREASURER 0 191328 0 7500 0 0 0 46348 0 40750 0 285926 0 0 DANIEL S WHEELER NATIONAL ADJUTANT 0 276026 0 30000 0 135414 0 53369 0 35860 0 530669 0 91884 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). Payments were received from the plan by the following individuals: DANIEL S. WHEELER - $135,414 Contributions were made to the plan for the following individuals: DANIEL S. WHEELER - $43,530 SHAWN T. LONG - $39,460 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 National Emergency 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. First Merchants Private Wealth Advisors Shawn T. Long is the National Treasurer and is a Trustee of First Merchants Private Wealth Advisors. 30753 First merchant Private Wealth Advisors manages the investments of the organization false Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The organization does not compensate its top management official. Therefore, this question is not applicable and should be answered No per the instructions. Form 990, Part VI, Line 15b Process for Determining Compensation of other officers The organization does not compensate any other officers. Therefore, this question is not applicable and should be answered No per the instructions. 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 distributed 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 The American Legion National Emergency Fund 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 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 false false false false false false false false false false false false true true false false false false