AMERICAN LEGION NATIONAL EMERGENCY FUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION NATIONAL EMERGENCY FUND (EIN 35-6679628)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-05-15
IRS object ID
201231369349302878
Schema version
2011v1.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2012-05-15T12:00:19-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line13815 River Crossing ParkwayAddressLine1
Address Line2Suite 300AddressLine2
CityIndianapolisCity
StateINState
ZIP Code462400977ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN356679628EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN LEGION NATIONAL EMERGENCY FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone3176301200Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1055AddressLine1
CityIndianapolisCity
StateINState
ZIP Code46206ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameGEORGE A BUSKIRKName
TitleNATIONAL TREASURERTitle
Date Signed2012-05-15DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
PTINP01074795PTIN
Phone3175698989Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

FieldValueIRS element (for citing)
Business Name Line1DANIEL S WHEELERBusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1
CityIndianapolisCity
StateINState
ZIP Code46204ZIPCode
FieldValueIRS element (for citing)
Gross Receipts476325GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1999YearFormation
State Legal DomicileINStateLegalDomicile
Activity Or Mission DescriptionTHE 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body7NbrVotingMembersGoverningBody
Nbr Independent Voting Members7NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers7TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year296270ContributionsGrantsPriorYear
Contributions Grants Current Year344439ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year96436InvestmentIncomePriorYear
Investment Income Current Year106766InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year392706TotalRevenuePriorYear
Total Revenue Current Year451205TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year66990GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY361872GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year17725OtherExpensePriorYear
Other Expenses Current Year13561OtherExpensesCurrentYear
Total Expenses Prior Year84715TotalExpensesPriorYear
Total Expenses Current Year375433TotalExpensesCurrentYear
Revenues Less Expenses Prior Year307991RevenuesLessExpensesPriorYear
Revenues Less Expenses CY75772RevenuesLessExpensesCY
Total Assets BOY2905160TotalAssetsBOY
Total Assets EOY3103583TotalAssetsEOY
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY2905160NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY3103583NetAssetsOrFundBalancesEOY
Mission DescriptionTHE 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense361872Expense
Grants361872Grants
DescriptionTO 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.Description
Total Program Service Expense361872TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshptrueOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members7NbrVotingGoverningBodyMembers
Number Independent Voting Members7NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledINStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1George A Buskirk JRBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number3176301200TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1700 N Pennsylvania StreetAddressLine1
CityIndianapolisCity
StateINState
ZIP Code46204ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationIndividual Trustee Or DirectorIndividualTrusteeOrDirector
DANIEL S WHEELER
NATIONAL ADJUTANT1.00X020188930288
GEORGE A BUSKIRK JR
NATIONAL TREASURER1.00X0714875804
KENNETH DANILSON
TRUSTEE1.00000X
CARL E LEVI
TRUSTEE1.00000X
JOHN D MONAHAN
TRUSTEE1.00000X
GAITHER M KEENER JR
TRUSTEE1.00000X
MYRON D KIRBY
TRUSTEE1.00000X
JIMMIE L FOSTER
NATIONAL COMMANDER1.00X0652453481
FANG A WONG
NATIONAL COMMANDER1.00X033688100
DENIS J MCENEANEY
TRUSTEE1.00000X
KEVIN J BARTLETT
TRUSTEE1.00000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs372309TotalReportableCompFrmRltdOrgs
Total Other Compensation39673TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions344439AllOtherContributions
Total Contributions344439TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue0TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column103356TotalRevenueColumn
Exclusion$103,356ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real0Real
Personal0Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities28530Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities25120Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities3410Securities
Other0Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column3410TotalRevenueColumn
Exclusion$3,410ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue0TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column451205TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$106,766ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total54100Total
Program Services54100ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total307772Total
Program Services307772ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total0Total

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total0Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total0Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total0Total

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total0Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total0Total

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total13561Total
Management And General13561ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total0Total

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total0Total

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total0Total

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total0Total

Travel Travel

FieldValueIRS element (for citing)
Total0Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total0Total

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total0Total

Insurance Insurance

FieldValueIRS element (for citing)
Total0Total

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total0Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total375433Total
Program Services361872ProgramServices
Management And General13561ManagementAndGeneral
Fundraising0Fundraising

Total Joint Costs TotalJointCosts

FieldValueIRS element (for citing)
Total0Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY4960BOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY94328BOY
EOY106748EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY1778BOY
EOY5668EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis0LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec0LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY2789006BOY
EOY2976891EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY15088BOY
EOY14276EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY2905160BOY
EOY3103583EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY2905160BOY
EOY3103583EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2905160BOY
EOY3103583EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2905160BOY
EOY3103583EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses75772ReconcilationRevenueExpenses
Reconcilation Other Changes122651ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years406544CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years431725CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years319517CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year296270CurrentTaxYearMinus1Year
Current Tax Year344437CurrentTaxYear
Total1798493Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

FieldValueIRS element (for citing)
Total0Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

FieldValueIRS element (for citing)
Total0Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years406544CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years431725CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years319517CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year296270CurrentTaxYearMinus1Year
Current Tax Year344437CurrentTaxYear
Total1798493Total
FieldValueIRS element (for citing)
Public Support Total1701798493PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years100145CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years112221CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years75580CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year94961CurrentTaxYearMinus1Year
Current Tax Year103356CurrentTaxYear
Total486263Total

Net UBI NetUBI

FieldValueIRS element (for citing)
Total0Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years0CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years0CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years0CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year0CurrentTaxYearMinus1Year
Current Tax Year0CurrentTaxYear
Total0Total
FieldValueIRS element (for citing)
Total Support2284756TotalSupport
Public Support Pertcentage1700.78720PublicSupportPertcentage170
Public Support Pertcent Prior Year0.84780PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Book Value0BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Book Value0BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Book Value0BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Book Value0BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability
Total Of Amounts0TotalOfAmounts
Total Revenue451205TotalRevenue
Total Expenses375433TotalExpenses
Excess Or Deficit For Year75772ExcessOrDeficitForYear
Net Unrealized GL On Investments122651NetUnrealizedGLOnInvestments
Other$0OtherAmount
Total Adjustments122651TotalAdjustments
Excess Or Deficit Per FS198423ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt560295TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments122651NetUnrealizedGainsInvestments
Other Revenues0OtherRevenues
Revenue Not Rptd F990122651RevenueNotRptdF990
Revenue Subtotal437644RevenueSubtotal
Investment Expenses Not Included13561InvestmentExpensesNotIncluded
Other Revenues Not Included0OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt13561RevenueNotRptdOnFinStmt
Total Revenue Per Form990451205TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt361872TotExpensesEtcAuditedFinclStmt
Other Expenses Included0OtherExpensesIncluded
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal361872ExpensesSubtotal
Investment Expenses Not Included213561InvestmentExpensesNotIncluded2
Other Expenses Not Included0OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt13561ExpensesNotRptdOnFinStmt
Total Expenses Per Form990375433TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierFIN 48 (ASC 740) footnoteIdentifier
Return ReferenceSchedule D, Part X, Line 2ReturnReference
ExplanationTHE AMERICAN LEGION NATIONAL EMERGENCY FUND IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE AMERICAN LEGION NATIONAL HEADQUARTERS (LEGION). BELOW IS A SUMMARY OF THE INFORMATION CONTAINED IN THE LEGION'S FIN 48 FOOTNOTE: THE LEGION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(19) OF THE U.S. INTERNAL REVENUE CODE. THE LEGION IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME. IN 2011 AND 2010, THE LEGION INCURRED NO TAX EXPENSE. IN 2011 AND 2010, THE LEGION RECEIVED $6,000 AND $274,046 OF REFUNDS (NET OF PAYMENTS), RESPECTIVELY. 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, 2011 AND 2010, 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 IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2008. 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, 2011 AND 2010.Explanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained
No Grant More Than5000XNoGrantMoreThan5000

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantASSISTANCE TO MEMBERSTypeOfGrant
Number Of Recipients311NumberOfRecipients
Amount Of Cash Grant307772AmountOfCashGrant
Method Of ValuationN/AMethodOfValuation
Description Of Non Cash AssistanceN/ADescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierProcedures for monitoring use of grant fundsIdentifier
Return ReferenceSchedule I, Part I, Line 2ReturnReference
ExplanationGRANT 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.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonDANIEL S WHEELERNamePerson
Base Compensation Filing Org0BaseCompensationFilingOrg
Comp Based On Related Orgs183889CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs18000BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org0DeferredCompFilingOrg
Deferred Comp Related Orgs6561DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org0NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs23727NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org0TotalCompensationFilingOrg
Total Compensation Related Orgs232177TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1GEORGE A BUSKIRK JRBusinessNameLine1
FieldValueIRS element (for citing)
RelationshipGEORGE A. BUSKIRK, JR. IS THE NATIONAL TREASURER AND IS A TRUSTEE OF HOOSIER TRUST COMPANY.Relationship
Amount Of Transaction13561AmountOfTransaction
Description Of TransactionHOOSIER TRUST COMPANY MANAGES THE INVESTMENTS OF THE ORGANIZATIONDescriptionOfTransaction
Sharing Of RevenuesfalseSharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Review of form 990 by governing bodyForm 990, Part VI, Section B, Line 11bTHE 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.
COMPENSATION OF OFFICERSFORM 990, PART VI, LINE 15ATHE 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.
COMPENSATION OF OFFICERSFORM 990, PART VI, LINE 15BTHE 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.
Governing documents, conflict of interest policy and financial statements available to the publicForm 990, Part VI, Section C, Line 19THE AMERICAN LEGION NATIONAL EMERGENCY FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
Average hours worked per week for related organizationForm 990, Part VII, Section A, Column BDANIEL S WHEELER - 40 GEORGE A BUSKIRK, JR. - 20
Other changes in net assets or fund balancesForm 990, Part XI, Line 5NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 122651;

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
AMERICAN LEGION NATIONAL HEADQUARTERS
PO BOX 1055INDIANAPOLISIN46206350144250VETERANS ORGIN501(C)(19)N/ANAfalse
AMERICAN LEGION CHILD WELFARE FOUNDATION
700 N PENNSYLVANIA STINDIANAPOLISIN46204357041737GRANTMAKINGIN501(C)(3)7NAfalse
AMERICAN LEGION ENDOWMENT FUND CORP
700 N PENNSYLVANIA STINDIANAPOLISIN46204356039680MANAGE FUNDIN501(C)(3)11 - Type IINAfalse
AMERICAN LEGION 911 MEMORIAL SCHOLARSHIP
PO BOX 1055INDIANAPOLISIN46206421553035SCHOLARSHIPSIN501(C)(3)7NAfalse
CITIZENS FLAG ALLIANCE INC
700 N PENNSYLVANIA STINDIANAPOLISIN46204351924749PRESERVE FLAGIN501(C)(4)N/ANAfalse
THE AMERICAN LEGION CHARITIES
700 N PENNSYLVANIA STINDIANAPOLISIN46204386902131GRANTMAKINGIN501(C)(3)7NAfalse
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgtrueGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgfalseOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

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