2015-05-15T11:05:52-05:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 356679628 The American Legion National Emergency Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 George A Buskirk Jr National Treasurer 2015-05-14 true John V Woodhull P01305268 3175698989 2014 2016-02-25 16:41:14Z Daniel S Wheeler PO Box 1055 Indianapolis IN 46206 870402 false X N/A X 1999 IN The American Legion National Emergency Fund is a tax-exempt trust established to provide gifts and grants to relieve suffering and ameliorate financial hardship incurred by American Legion members, families and posts. 7 7 0 7 0 0 471317 762353 0 0 101187 108049 0 0 572504 870402 638955 65575 0 0 0 0 0 14446 17355 653401 82930 -80897 787472 3073134 3996891 0 0 3073134 3996891 The American Legion National Emergency Fund is a tax-exempt trust established to provide gifts and grants to relieve suffering and ameliorate financial hardship incurred by American Legion members, families, and posts. false false 65575 65575 0 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. 65575 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 X 7 7 false false false false false false false true true false false true false false false false false false IN X George A Buskirk Jr 3176301200 700 N Pennsylvania Street Indianapolis IN 46204 Kevin J Bartlett Trustee 1.00 2.00 X 0 0 0 Kenneth D Danilson Trustee 1.00 3.00 X 0 0 0 Gaither M Keener Jr Trustee 1.00 2.00 X 0 0 0 Myron D Kirby Trustee 1.00 3.00 X 0 0 0 Carl E Levi Trustee 1.00 2.00 X 0 0 0 Denis J McEneaney Trustee 1.00 3.00 X 0 0 0 John D Monahan Trustee 1.00 2.00 X 0 0 0 Daniel S Wheeler National Adjutant 1.00 40.00 X 0 229561 61252 George A Buskirk Jr National Treasurer 1.00 22.00 X 0 80955 34818 Daniel M Dellinger National Commander (Partial Year) 1.00 40.00 X 0 64780 15520 Michael D Helm National Commander 1.00 40.00 X 0 42500 0 0 417796 111590 0 false true false 0 762353 762353 0 0 0 0 0 107237 107237 0 0 812 0 812 0 812 812 0 0 0 0 0 870402 0 0 108049 65575 65575 15619 15619 0 0 0 0 1736 1736 0 0 0 0 82930 65575 17355 0 393059 200970 80569 34241 0 0 0 0 2578343 3738562 0 0 21163 23118 3073134 3996891 0 0 0 0 X 3073134 3996891 3073134 3996891 3073134 3996891 787472 136285 0 X false true X true false X 296270 344439 344948 471317 762353 2219327 296270 344439 344948 471317 762353 2219327 0 2219327 94961 103356 110310 101524 107237 517388 0 0 0 0 0 0 2736715 0.8109 0.7852 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 2014 and 2013, 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, 2014 and 2013, 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, 2014 and 2013. true American Legion Post 0049 1875 American Legion Road Tupelo MS 38804 640325920 5000 General Support American Legion Post 0062 140 Enon Road Louisville MS 39339 646027801 5000 General Support American Legion Post 0206 PO Box 15 Baxter Springs KS 66713 480951721 5000 General Support 0 3 Assistance to Members 55 65575 Schedule I, Part I, Line 2 Description Of Procedure 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. 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 false false false false false false false false Daniel S Wheeler National Adjutant 0 209561 0 20000 0 0 0 40972 0 20280 0 290813 0 0 George A Buskirk Jr George A. Buskirk, Jr. is the National Treasurer and is a Trustee of Hoosier Trust Company. 15619 Hoosier Trust Company manages the investments of the organization false 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, 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 11 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