2011-05-12T17:00:34-05:00 2010-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2010-01-01 356679628 THE AMERICAN LEGION NATIONAL EMERGENCY FUND AMER 3176301200 PO BOX 1055 INDIANAPOLIS IN 46206 GEORGE A BUSKIRK JR 2011-05-12 true 3175698989 2010 2016-03-07 17:11:31Z DANIEL S WHEELER 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 5315474 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 319517 296270 0 0 84425 96436 0 0 403942 392706 43766 66990 0 0 0 0 0 0 0 13873 17725 57639 84715 346303 307991 2555482 2905160 0 0 2555482 2905160 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 66990 66990 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. 66990 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 X 0 197077 21904 GEORGE A BUSKIRK JR 1 X 0 72191 15625 KENNETH DANILSON 1 X 0 0 0 CARL E LEVI 1 X 0 0 0 JOHN D MONAHAN 1 X 0 0 0 GAITHER M KEENER JR 1 X 0 0 0 MYRON D KIRBY 1 X 0 0 0 DENNIS J MCENEANEY 1 X 0 0 0 ROGER N MESSIER 1 X 0 0 0 0 269268 37529 0 false true false 0 10000 286270 296270 0 0 0 0 0 94961 94961 0 0 0 0 0 4924243 4922768 1475 0 1475 1475 0 0 0 0 0 0 0 0 392706 0 0 96436 35500 35500 31490 31490 0 0 0 0 0 0 0 0 0 0 0 0 0 12923 12923 0 0 4802 4802 0 0 0 0 0 0 0 0 0 0 0 0 0 0 84715 66990 17725 0 0 4500 4960 94328 1778 0 0 0 2537369 2789006 0 0 13613 15088 2555482 2905160 0 0 0 X 2555482 2905160 2555482 2905160 2555482 2905160 X 307991 41688 X false true true X false X 571190 406544 431725 319517 296270 2025246 0 0 571190 406544 431725 319517 296270 2025246 2025246 75658 100145 112221 75580 94961 458565 0 0 2483811 0.8478 0.90774 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 392706 84716 307990 41688 0 41688 349678 421470 41687 0 41687 379783 12923 0 12923 392706 71793 0 0 71793 12923 0 12923 84716 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: 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, 2010 AND 2009, 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 2007. 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, 2010 AND 2009. true X ASSISTANCE TO MEMBERS 37 31490 0 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. DURING THE YEAR GRANT FUNDS OF $35,500 WERE PAID WITH NO ONE GRANT BEING OVER $5,000. X X X false false false DANIEL S WHEELER 0 179077 0 18000 0 0 0 6370 0 15534 0 218981 0 0 GEORGE A BUSKIRK JR GEORGE A. BUSKIRK, JR. IS THE NATIONAL TREASURER AND IS A TRUSTEE OF HOOSIER TRUST COMPANY. 12923 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. Public Disclosure 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. COMPENSATION OF OFFICERS FORM 990, PART VI, LINE 15A & 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. 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 - 41688; AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 VETERANS ORG IN 501(C)(19) N/A NA AMERICAN LEGION CHILD WELFARE FOUNDATION 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 357041737 GRANTMAKING IN 501(C)(3) 7 NA AMERICAN LEGION ENDOWMENT FUND CORP 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) 11 NA AMERICAN LEGION 911 MEMORIAL SCHOLARSHIP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 351924749 PRESERVE FLAG IN 501(C)(4) N/A NA THE AMERICAN LEGION CHARITIES 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 386902131 GRANTMAKING IN 501(C)(3) 7 NA false true false false false false false false false false false false true true false false false false