2012-05-15T12:00:10-05:00 2011-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2011-01-01 357041737 AMERICAN LEGION CHILD WELFARE FOUNDATION AMER 3176301219 700 N Pennsylvania Street Indianapolis IN 46204 GEORGE A BUSKIRK 2012-05-15 true P01074795 3175698989 2011 2016-02-24 21:20:13Z GEORGE A BUSKIRK JR 700 N Pennsylvania Street Indianapolis IN 46204 4435512 false X WWW.CWF-INC.ORG X 1954 IN THE FOUNDATION'S FOREMOST PHILANTHROPIC PRIORITY IS TO PROVIDE OTHER NONPROFIT ORGANIZATIONS WITH THE MEANS TO EDUCATE THE PUBLIC ABOUT THE SPECIAL NEEDS OF CHILDREN ACROSS THIS NATION. 9 9 0 9 0 0 722915 786295 0 0 379032 361567 0 12750 1101947 1160612 666670 449725 0 0 0 0 0 0 94692 145468 170153 812138 619878 289809 540734 7824655 8340251 714588 547541 7110067 7792710 THE FOUNDATION'S FOREMOST PHILANTHROPIC PRIORITY IS TO PROVIDE OTHER NONPROFIT ORGANIZATIONS WITH THE MEANS TO EDUCATE THE PUBLIC ABOUT THE SPECIAL NEEDS OF CHILDREN ACROSS THIS NATION. false false 449725 449725 THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO QUALIFIED RECIPIENTS FOR PROJECTS OR PROGRAMS RELATED TO IMPROVING THE GENERAL WELFARE OF CHILDREN IN THE UNITED STATES. TO DATE, OVER $11 MILLION HAS BEEN AWARDED TO ORGANIZATIONS TO ASSIST THE CHILDREN OF THIS COUNTRY. 449725 true true false false false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true false true 0 0 0 false false false false false false false false false false X 9 9 false false false false true true false true true false false true false false false false false false IN X Mitchell Reed 3176301219 700 N Pennsylvania Street Indianapolis IN 46204 X MYRON D KIRBY 1.00 X 0 0 0 ROBERT CAUDELL 1.00 X 0 71132 25239 GEORGE A BUSKIRK JR 1.00 X 0 71487 25144 DENIS J MCENEANEY 1.00 X 0 0 0 JOSEPH J FRANK 1.00 X X 0 0 0 ROBERT S TURNER 1.00 X X 0 0 0 ELMER FUHRHOP 1.00 X 0 0 0 PAUL A EVENSON 1.00 X 0 0 0 KENNETH D DANILSON 1.00 X 0 0 0 PEGGY MOON 1.00 X X 0 0 0 DENNIS R BOLAND 1.00 X X 0 0 0 0 142619 50383 0 false false false 0 11516 774779 786295 0 0 0 0 0 255400 255400 0 0 12750 12750 0 12750 12750 3381067 3274900 106167 0 106167 106167 0 0 0 0 0 0 0 0 1160612 0 0 374317 449725 449725 0 0 0 0 0 0 0 0 0 0 0 10000 10000 0 0 40736 40736 465 465 94692 94692 20389 20389 0 0 0 0 0 3871 3871 0 0 0 0 0 0 0 0 619878 449725 75461 94692 0 261183 551122 9841 5069 36396 7351 0 0 0 0 7474750 7738610 0 0 0 0 42485 38099 7824655 8340251 714588 547541 0 0 714588 547541 X 7110067 7792710 7110067 7792710 7824655 8340251 X 540734 141909 X false true true X false X 618558 713036 592172 722915 786295 3432976 0 0 618558 713036 592172 722915 786295 3432976 132402 3300574 290550 281716 261330 257804 268150 1359550 0 0 0 0 0 0 0 4792526 0.68870 0.69810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1160612 619878 540734 141909 -57808 0 84101 624835 1360329 141909 57808 0 199717 1160612 0 0 1160612 677686 57808 0 57808 619878 0 0 619878 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE FOUNDATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, THE FOUNDATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. CURRENT ACCOUNTING STANDARDS REQUIRE THE FOUNDATION 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 FOUNDATION DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2008. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FOUNDATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2011 AND 2010. true OUR MILITARY KIDS 6861 ELM STREET SUITE 2A MCLEAN VA 22201 562483648 501(C)(3) 50100 0 N/A N/A PROGRAM SUPPORT THE NATIONAL CHILDREN'S CANCER SOCIETY 1 S MEMORIAL DRIVE SUITE 800 ST LOUIS MO 63102 371227890 501(C)(3) 25000 0 N/A N/A PROGRAM SUPPORT GEORIGA STATE UNIVERSITY RESEARCH FOUNDATION INC PO BOX 3999 ATLANTA GA 30302 581845423 501(C)(3) 14500 0 N/A N/A PROGRAM SUPPORT TOURETTE SYNDROME ASSOCIATION INC 42-40 BELL BOULEVARD SUITE 205 BAYSIDE NY 11361 237191992 501(C)(3) 12500 0 N/A N/A PROGRAM SUPPORT CHILDREN'S ORGAN TRANSPLANT ASSOCIATION 2501 WEST COTA DRIVE BLOOMINGTON IN 47403 351674365 501(C)(3) 46500 0 N/A N/A PROGRAM SUPPORT SONGS OF LOVE FOUNDATION PO BOX 750809 FOREST HILLS NY 11375 113314191 501(C)(3) 25000 0 N/A N/A PROGRAM SUPPORT MERCY FLIGHT SOUTHEAST INC 8864 AIRPORT BOULEVARD LEESBURG FL 34788 203033404 501(C)(3) 10000 0 N/A N/A PROGRAM SUPPORT AMERICAN ACADEMY OF PEDIATRICS 141 NORTHWEST POINT BOULEVARD ELK GROVE VILLAGE IL 60007 362275597 501(C)(3) 7363 0 N/A N/A PROGRAM SUPPORT CORNELIA DE LANGE SYNDROME FOUNDATION 3012 WEST MAIN STREET 102 AVON CT 06001 061057497 501(C)(3) 22295 0 N/A N/A PROGRAM SUPPORT NATIONAL AUTISM ASSOCIATION 1330 W SCHATZ LANE NIXA MO 65714 611568716 501(C)(3) 50000 0 N/A N/A PROGRAM SUPPORT NATIONAL MENINGITIS ASSOCATION INC PO BOX 725165 ATLANTA GA 31139 522299539 501(C)(3) 40000 0 N/A N/A PROGRAM SUPPORT YOUNG MARINES PO BOX 70735 SW STATION WASHINGTON DC 20024 382346425 501(C)(3) 40808 0 N/A N/A PROGRAM SUPPORT NATIONAL BRAILLE PRESS 88 SAINT STEPHEN STREET BOSTON MA 02115 042104740 501(C)(3) 6635 0 N/A N/A PROGRAM SUPPORT MAKE-A-WISH FOUNDATION OF AMERICA 4742 NORTH 24TH STREET SUITE 400 PHOENIX AZ 85016 860481941 501(C)(3) 31572 0 N/A N/A PROGRAM SUPPORT NATIONAL ORGANIZATIONS FOR YOUTH SAFETY 7371 ATLAS WALK WAY 109 GAINESVILLE VA 20155 651252562 501(C)(3) 25000 0 N/A N/A PROGRAM SUPPORT NAT'L COURT APPOINTED SPECIAL ADVOCATE 100 W HARRISON NORTH TOWER STE 500 SEATTLE WA 98119 911255818 501(C)(3) 49000 0 N/A N/A PROGRAM SUPPORT AMERICAN LEGION POST 255 PO BOX 398 FULTONDALE AL 35068 631131687 501(C)(19) 12000 0 N/A N/A PROGRAM SUPPORT KANSAS BRAILLE TRANSCRIPTION INSTITUTE INC PO BOX 48091 WICHITA KS 67201 481238611 501(C)(3) 6500 0 N/A N/A PROGRAM SUPPORT FATHER FLANAGAN'S BOYS HOME DBA BOYS TOWN 14100 CRAWFORD STREET BOYS TOWN NE 68010 352274901 501(C)(3) 62000 0 N/A N/A PROGRAM SUPPORT NATIONAL MARFAN FOUNDATION 22 MANHASSET AVENUE PORT WASHINGTON NY 11050 521265361 501(C)(3) 12500 0 N/A N/A PROGRAM SUPPORT CARING KIDS TELEVISION 10 SOTO GRANDE DANA POINT CA 92629 260160654 501(C)(3) 22500 0 N/A N/A PROGRAM SUPPORT CHILD FIND OF AMERICA INC 21 SOUTH ELTING CORNERS ROAD HIGHLAND NY 12528 222323336 501(C)(3) 45000 0 N/A N/A PROGRAM SUPPORT 21 1 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 AFTER GRANTS ARE AWARDED TO THE RECIPIENTS, THE MONEY IS PAID IN TWO SEPARATE PAYMENTS. TO RECEIVE THE FIRST PAYMENT, THE RECIPIENT MUST (1) SUBMIT BUDGETARY PROJECTIONS FOR THE FIRST HALF OF THE GRANT AND (2) SUBMIT A ROUGH DRAFT OF THE MATERIALS BEING DEVELOPED. ONCE THESE STEPS HAVE BEEN APPROVED THE FIRST PAYMENT IS SENT. TO RECEIVE THE SECOND PAYMENT, THE RECIPIENT MUST (1) SUBMIT A BREAKDOWN OF ACTUAL EXPENDITURES OF THE FIRST HALF OF THE GRANT MONEY AND (2) SUBMIT BUDGET PROJECTIONS FOR THE SECOND HALF. AT THE COMPLETION OF THE GRANT, THE RECIPIENT MUST PROVIDE A FINAL REPORT THAT INCLUDES A COMPLETE BUDGETARY REPORT OF ALL EXPENDITURES AND A COPY OF THE FINAL PRODUCT. COMPENSATION OF OFFICERS FORM 990, PART VI, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ITS TOP MANAGEMENT OFFICIAL OR ANY OTHER OFFICERS. THEREFORE THESE QUESTIONS ARE NOT APPLICABLE AND ARE ANSWERED "NO" PER THE FORM 990 INSTRUCTIONS. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE SOLE MEMBER OF AMERICAN LEGION CHILD WELFARE FOUNDATION IS AMERICAN LEGION NATIONAL HEADQUARTERS (ALNH). ALNH HAS THE RIGHT TO ELECT MEMBERS TO THE GOVERNING BODY OF AMERICAN LEGION CHILD WELFARE FOUNDATION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE SOLE MEMBER OF AMERICAN LEGION CHILD WELFARE FOUNDATION IS AMERICAN LEGION NATIONAL HEADQUARTERS (ALNH). ALNH HAS THE RIGHT TO ELECT MEMBERS TO THE GOVERNING BODY OF AMERICAN LEGION CHILD WELFARE FOUNDATION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Average hours worked per week for related organization Form 990, Part VII, Section A, Column B ROBERT CAUDELL - AMERICAN LEGION NATIONAL HEADQUARTERS - 40 HRS/WEEK GEORGE A. BUSKIRK, JR. - AMERICAN LEGION NATIONAL HEADQUARTERS - 20 HRS/WEEK Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 141909; AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 VETERANS ORG IN 501(C)(19) N/A NA false AMERICAN LEGION ENDOWMENT FUND CORP 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) 11 NA false AMERICAN LEGION NATIONAL EMERGENCY FUND PO BOX 1055 INDIANAPOLIS IN 46206 356679628 ASSIST MBRS IN 501(C)(3) 11 - Type II NA false AMERICAN LEGION 911 MEMORIAL SCHLRSHP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA false CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA 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 AMERICAN LEGION NATIONAL HEADQUARTERS N 69324 FMV