2023-05-12T18:07:03+00:00 2022-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2022-01-01 356679628 The American Legion National Emergency Fund AMER 3176301200 PO Box 1055 Indianapolis IN 46206 Shawn T Long National Treasurer 2023-05-12 true Shawn Long 999009999 Rachel Spurlock P00520729 5023263996 2022 2023-04-26 12:10:37Z James W Oxford PO Box 1055 Indianapolis IN 46206 3306335 false X N/A X 1999 IN THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. 4 4 0 4 0 0 580119 544018 0 216439 203074 19602 0 816160 747092 831906 760196 0 0 0 0 33696 32206 865602 792402 -49442 -45310 7209654 6276213 0 0 7209654 6276213 THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS. false false 760196 760196 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. 760196 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 false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 4 4 false false false false false false false true false false false true false false false false false false IN X Shawn T Long 3176301200 700 N Pennsylvania Street Indianapolis IN 46204 Gaither M Keener Jr Chairman 2.0 3.0 X X 0 0 0 George C Lussier Jr Vice Chairman 2.0 3.0 X X 0 0 0 Carl E Levi Vice Chairman 2.0 1.0 X 0 0 0 ROBERT LEE Morrill Member 1.0 0 X 0 0 0 Shawn T Long NATIONAL TREASURER 1.0 40.0 X 0 211804 72466 0 211804 72466 0 false true false 0 391502 152516 544018 0 0 0 0 0 202466 202466 0 0 2559851 2559243 608 0 608 608 0 0 0 0 0 747092 0 0 203074 49527 49527 710669 710669 26782 0 26782 0 5424 5424 0 0 0 0 792402 760196 32206 0 186764 62852 133659 179939 0 0 0 0 0 0 0 0 6829609 5975391 0 0 59622 58031 7209654 6276213 0 0 0 0 0 0 0 X 7209654 6276213 7209654 6276213 7209654 6276213 -45310 -882236 -5895 0 X false true X true false X 596115 492945 236206 580119 544018 2449403 0 0 596115 492945 236206 580119 544018 2449403 0 2449403 204042 210101 229042 216439 202466 1062090 0 0 0 0 0 0 0 0 0 0 0 3511493 0 0.6975 0.7695 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Other liability 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 2022 and 2021, 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, 2022 and 2021, 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, 2022 and 2021. true American Legion Post 0026 211 N 7TH ST MAYFIELD KY 420661819 610449290 501 (c)(19) 10000 General Support American Legion Post 0066 119 FREEDOM LN JENKINS KY 41537 237193363 502 (c)(19) 10000 General Support American Legion Post 0199 1020 11th St West Palm Beach FL 33401 596200876 503 (c)(19) 10000 General Support American Legion Post 0285 4497 US Highway 1 Edgewater FL 32141 596200666 505 (c)(19) 10000 General Support American Legion Post 0011 2124 American Legion Dr Arcadia FL 34266 506 (c)(19) 10000 General Support 0 5 Assistance to Members 431 710669 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 true false false false false false Shawn T Long NATIONAL TREASURER 0 201804 0 10000 0 0 0 37880 0 34586 0 284270 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The Following interested persons participated in or received payment from supplemental nonqualified retirement plans as described in IRC Section 457(f). Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation American Legion National Headquarters (ALNH) EIN 35-0144250 is the partner organization for American Legion National Emergency Fund and therefore established compensation for the Executive Director, Officers and key employees through engaging with the compensation committee; third party compensation surveys and approval by the executive committee and board. Form 990, Part VI, Line 15 Process for Determining Compensation of officers THE ORGANIZATION'S OFFICERS ARE COMPENSATED BY The American Legion, A RELATED TAX-EXEMPT ORGANIZATION AND THE ORGANIZATION'S SOLE CORPORATE MEMBER. THE LANGUAGE BELOW EXPLAINS THE PROCESS UNDERTAKEN BY The American Legion TO REVIEW OFFICER COMPENSATION. the Compensation Committee annually reviews the salaries/honorariums of officers and key employees of the organization. This review includes the following positions: National Commander, National Judge Advocate, National Treasurer, and the 3 Executive Directors. The committee uses compensation surveys gathered by the Human Resources department to help determine an appropriate level of compensation. The content of the meetings is documented in minutes. This process was last undertaken in October 2022. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION NATIONAL EMERGENCY FUND, FORM 990 PART VI LINES 15A AND LINE 15B ARE INTENTIONALLY ANSWERED 'NO' IN ACCORDANCE WITH THE IRS INSTRUCTIONS TO THE FORM 990. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with authority to act on its behalf. 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) Type II 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