2012-05-15T12:00:19-05:00 2011-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2011-01-01 356679628 THE AMERICAN LEGION NATIONAL EMERGENCY FUND AMER 3176301200 PO Box 1055 Indianapolis IN 46206 GEORGE A BUSKIRK 2012-05-15 true P01074795 3175698989 2011 2016-02-24 21:20:13Z DANIEL S WHEELER 700 N Pennsylvania Street Indianapolis IN 46204 476325 false X N/A X 1999 IN THE 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 296270 344439 0 0 96436 106766 0 0 392706 451205 66990 361872 0 0 0 0 0 0 0 17725 13561 84715 375433 307991 75772 2905160 3103583 0 0 2905160 3103583 THE 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 361872 361872 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. 361872 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 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 X DANIEL S WHEELER 1.00 X 0 201889 30288 GEORGE A BUSKIRK JR 1.00 X 0 71487 5804 KENNETH DANILSON 1.00 X 0 0 0 CARL E LEVI 1.00 X 0 0 0 JOHN D MONAHAN 1.00 X 0 0 0 GAITHER M KEENER JR 1.00 X 0 0 0 MYRON D KIRBY 1.00 X 0 0 0 JIMMIE L FOSTER 1.00 X 0 65245 3481 FANG A WONG 1.00 X 0 33688 100 DENIS J MCENEANEY 1.00 X 0 0 0 KEVIN J BARTLETT 1.00 X 0 0 0 0 372309 39673 0 false true false 0 344439 344439 0 0 0 0 0 103356 103356 0 0 0 0 0 28530 25120 3410 0 3410 3410 0 0 0 0 0 0 0 0 451205 0 0 106766 54100 54100 307772 307772 0 0 0 0 0 0 0 0 0 0 0 0 0 13561 13561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 375433 361872 13561 0 0 4960 94328 106748 1778 5668 0 0 0 0 2789006 2976891 0 0 0 0 15088 14276 2905160 3103583 0 0 0 0 X 2905160 3103583 2905160 3103583 2905160 3103583 X 75772 122651 X false true true X false X 406544 431725 319517 296270 344437 1798493 0 0 406544 431725 319517 296270 344437 1798493 1798493 100145 112221 75580 94961 103356 486263 0 0 0 0 0 0 0 2284756 0.78720 0.84780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 451205 375433 75772 122651 0 122651 198423 560295 122651 0 122651 437644 13561 0 13561 451205 361872 0 0 361872 13561 0 13561 375433 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE 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. true X ASSISTANCE TO MEMBERS 311 307772 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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 0 183889 0 18000 0 0 0 6561 0 23727 0 232177 0 0 GEORGE A BUSKIRK JR GEORGE A. BUSKIRK, JR. IS THE NATIONAL TREASURER AND IS A TRUSTEE OF HOOSIER TRUST COMPANY. 13561 HOOSIER TRUST COMPANY MANAGES THE INVESTMENTS OF THE ORGANIZATION false Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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. COMPENSATION OF OFFICERS FORM 990, PART VI, LINE 15A 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. COMPENSATION OF OFFICERS FORM 990, PART VI, LINE 15B 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. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE 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 organization Form 990, Part VII, Section A, Column B DANIEL S WHEELER - 40 GEORGE A BUSKIRK, JR. - 20 Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 122651; AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 VETERANS ORG IN 501(C)(19) N/A NA false AMERICAN LEGION CHILD WELFARE FOUNDATION 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 357041737 GRANTMAKING IN 501(C)(3) 7 NA false AMERICAN LEGION ENDOWMENT FUND CORP 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) 11 - Type II NA false AMERICAN LEGION 911 MEMORIAL SCHOLARSHIP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA false CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 351924749 PRESERVE FLAG IN 501(C)(4) N/A NA false THE AMERICAN LEGION CHARITIES 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 386902131 GRANTMAKING IN 501(C)(3) 7 NA false false false true false false false false false false false false false true true false false false false