2018-05-15T16:10:59-05:00 2017-12-31 350921680 CROWE HORWATH LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2017-01-01 901017997 American Legion Charities Inc AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 John D Monahan Treasurer 2018-05-15 true Rachel Spurlock P00520729 3176321100 2017 2021-01-29 14:40:06Z Gaither M Keener Jr 700 N Pennsylvania Street Indianapolis IN 46204 2861677 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. 7 7 0 7 0 0 1579388 1452046 0 66355 84795 0 1645743 1536841 736382 551805 0 0 0 0 19179 20687 755561 572492 890182 964349 3038615 3980180 44912 1298 2993703 3978882 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 551805 551805 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. 551805 true false false 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 false 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 true false false false X 7 7 false false false false false false false true false false false true true true true false false false false false IN X George A Buskirk Jr 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Gaither M Keener Jr Chairman 1.0 2.0 X X 0 0 0 Carl E Levi Vice Chairman 1.0 2.0 X X 0 0 0 John D Monahan Treasurer 1.0 2.0 X X 0 0 0 PAUL A EVENSON Board Member 1.0 3.0 X 0 0 0 George C Lussier Jr Board Member 1.0 3.0 X 0 0 0 Denis J McEneaney Board Member 1.0 3.0 X 0 0 0 Kevin J Bartlett Board Member (Partial Year) 1.0 2.0 X 0 49796 207 Myron D Kirby Board Member 1.0 3.0 X 0 0 0 0 49796 207 0 false false false 0 1452046 1452046 0 0 0 0 0 85142 85142 0 0 1324489 1324836 -347 0 -347 -347 0 0 0 0 0 1536841 0 0 84795 403624 403624 148181 148181 61 61 18446 0 18446 0 2180 2180 0 0 0 0 572492 551805 20687 0 184663 438831 0 158301 0 0 0 0 0 0 0 2811602 3358043 0 0 42350 25005 3038615 3980180 44912 1298 0 0 44912 1298 X 349401 737870 2644302 3241012 2993703 3978882 3038615 3980180 964349 20830 0 X false true X true false X 1938097 1380475 1396501 1579388 1452046 7746507 0 0 1938097 1380475 1396501 1579388 1452046 7746507 0 7746507 7900 43170 36689 66355 85142 239256 0 0 0 8675 5150 0 0 0 13825 7999588 0 0.9684 0.974 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING REVENUE, COLUMN A - 8675.0, COLUMN B - 5150.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 13825.0; 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 2017 and 2016, 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, 2017 and 2016, 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, 2017 and 2016. true American Legion Charities Trust 700 N Pennsylvania Street Indianapolis IN 46204 386902131 501(C)(3) 223263 General Support The American Legion September 11 Memorial Scholarship Trust Fund 700 N Pennsylvania Street Indianapolis IN 46204 421553035 501(C)(3) 21696 General Support The American Legion National Emergency Fund 700 N Pennsylvania Street Indianapolis IN 46204 356679628 501(C)(3) 6649 General Support The American Legion Endowment Fund 700 N Pennsylvania Street Indianapolis IN 46204 356039680 501(C)(3) 5049 General Support Soldier's Wish PO BOX 3231 Tulsa OK 741013231 371731521 501(C)(3) 8325 General Support Children's Welfare Foundation 700 N Pennsylvania Street Indianapolis IN 46204 357041737 501(C)(3) 30477 General Support The US Foundation for the Commemeration 701 Pennsylvania Ave NW Washington DC 20004 463321814 501(C)(3) 20000 General Support American Legion Post 0343 134 N Jefferson Street New Castle PA 16101 250901896 501(C)(19) 20000 General Support American Legion Post 0130 PO Box 25 Pamer MA 01069 042072741 501(C)(19) 12000 General Support American Legion Post 0201 PO Box 314 Alpharetta GA 30009 581149800 501(C)(19) 17590 General Support American Legion Post 0434 PO Box 27 Nixa MO 65714 436093407 501(c)(19) 7700 General Support 7 4 Operation Comfort Warrior - Donated Items to US Armed Forces 6931 148181 FMV OPERATION COMFORT WARRIOR-DONATED ITEMS TO US ARMED FORCES: EQUIPMENT, ELECTRONICS, & ENTERTAINMENT 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. 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 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