2017-05-12T18:01:41-05:00 2016-12-31 350921680 CROWE HORWATH LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2016-01-01 356679628 The American Legion National Emergency Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 George A Buskirk Jr National Treasurer 2017-05-12 true Rachel Spurlock P00520729 3176321100 2016 2021-01-29 14:40:06Z Daniel S Wheeler 700 N Pennsylvania Street Indianapolis IN 46204 3587808 false X N/A X 1999 IN THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. 7 7 0 7 0 614515 465602 0 138870 186654 0 753385 652256 43700 184944 0 0 0 0 20943 29815 64643 214759 688742 437497 4622170 4971623 4 0 4622166 4971623 THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. false false 184944 184944 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. 184944 true true 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 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 X 7 7 false false false false false false false true false false false true false false false false false false IN X George A Buskirk Jr 3176301200 700 N Pennsylvania Street Indianapolis IN 46204 GEORGE C LUSSIER JR TRUSTEE 1.0 3.0 X 0 0 0 CARL E LEVI TRUSTEE 1.0 2.0 X 0 0 0 JOHN D MONAHAN TRUSTEE 1.0 2.0 X 0 0 0 GAITHER M KEENER JR TRUSTEE 1.0 2.0 X 0 0 0 MYRON D KIRBY TRUSTEE 1.0 3.0 X 0 0 0 DENIS J MCENEANEY TRUSTEE 1.0 3.0 X 0 0 0 KEVIN J BARTLETT TRUSTEE 1.0 2.0 X 0 0 0 DANIEL S WHEELER NATIONAL ADJUTANT 1.0 40.0 X 0 228641 37745 GEORGE A BUSKIRK NATIONAL TREASURER 1.0 22.0 X 0 79775 32547 HAROLD D BARNETT NATIONAL COMMANDER (PARTIAL YEAR) 1.0 40.0 X 0 68000 340 CHARLES E SCHMIDT NATIONAL COMMANDER 1.0 40.0 X 0 34000 0 0 410416 70632 0 false true false 0 23515 442087 465602 0 0 0 0 0 161140 161140 0 0 2961066 2935552 25514 0 25514 25514 0 0 0 0 0 652256 0 0 186654 57750 57750 127194 127194 21954 21954 0 0 0 0 7861 7861 0 0 0 0 214759 184944 29815 0 84135 66591 56380 20674 0 0 0 0 0 0 0 4445426 4841986 0 0 36229 42372 4622170 4971623 4 0 0 0 4 0 X 4622166 4971623 4622166 4971623 4622170 4971623 437497 -88040 0 X false true X true false X 344948 471317 762353 614515 465602 2658735 0 0 344948 471317 762353 614515 465602 2658735 0 2658735 110310 101524 107237 138870 161140 619081 0 0 0 0 0 0 0 3277816 0 0.8111 0.8018 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 2016 and 2015, 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, 2016 and 2015, 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, 2016 and 2015. true American Legion Post 231 133 Army Ave Pottsboro TX 75076 752257949 10000 GENERAL SUPPORT American Legion Post 230 1654 Veterans Dr Spring Lake NC 28390 566088292 10000 GENERAL SUPPORT American Legion Post 29 605 SW 11th St Lawton OK 73501 736102238 8000 GENERAL SUPPORT American Legion Post 97 PO Box 7 Richwood WV 26261 556037200 8000 GENERAL SUPPORT American Legion Post 40 PO Box 1324 Myrtle Beach SC 29578 576025712 5000 GENERAL SUPPORT 5 0 Assistance to Members 117 127194 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 DANIEL S WHEELER NATIONAL ADJUTANT 0 208641 0 20000 0 0 0 7460 0 30285 0 266386 0 0 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. Hoosier Trust Company George A. Buskirk, Jr. is the National Treasurer and is a Trustee of Hoosier Trust Company. 21954 Hoosier Trust Company 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 I 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 true false false false false false false false false false false true true false false false false