2023-05-12T18:34:24+00:00 2022-12-31 350921680 CROWE LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 462042407 990 2022-01-01 386902131 The American Legion Charities AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Shawn Long National Treasurer 2023-05-12 true Shawn Long 999009999 Rachel Spurlock P00520729 3176321100 2022 2023-04-26 12:10:37Z Gaither M Keener Jr 700 N Pennsylvania Street Indianapolis IN 46204 479189 false X n/a X 2010 IN The American Legion Charities is a charitable trust which is intended to benefit various Legion programs and charities. The very purpose of the organization requires the disbursement of funds in accordance with the donor's intent. 7 7 0 7 0 0 6247 0 0 42638 45828 0 48885 45828 0 0 0 0 0 15375 14331 15375 14331 33510 31497 1746045 1519150 148694 148694 1597351 1370456 The American Legion Charities is a charitable trust which is intended to benefit various Legion programs and charities. The very purpose of the organization requires the disbursement of funds in accordance with the donor's intent. false false The American Legion Charities is a charitable trust which is intended to benefit various legion programs and charities. Contributions made to the organization will be used in accordance with the donor's designation which will result in grants to other organizations. 0 true false false false false false false false false false false false false false true false true false false false false false false false false false false false 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 7 7 false false false false false false false true false false false true false false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Gaither M Keener Jr Chairman 1.0 4.0 X X 0 0 0 George C Lussier Jr Trustee 1.0 4.0 X 0 0 0 Hon Vincent M Gaughan Trustee 1.0 3.0 X 0 0 0 John D Monahan Trustee 1.0 2.0 X 0 0 0 Luther Holsonback Trustee 1.0 1.0 X 0 0 0 Robert Lee Morrill Trustee 1.0 0 X 0 0 0 Walter W Ivie Trustee 1.0 1.0 X 0 0 0 Shawn T Long Treasurer 1.0 40.0 X 0 211804 72466 0 211804 72466 0 false true false 0 0 0 0 0 0 0 35589 35589 0 0 443600 433361 10239 0 10239 10239 0 0 0 0 0 45828 0 0 45828 14331 14331 0 0 0 0 0 0 0 0 14331 0 14331 0 106266 37730 0 0 0 0 0 0 0 0 1631818 1473296 0 0 7961 8124 1746045 1519150 148694 148694 0 0 0 0 148694 148694 X 1597351 1370456 1597351 1370456 1746045 1519150 31497 -258392 0 X false true X true false X 413886 146595 0 6247 0 566728 0 0 413886 146595 0 6247 0 566728 0 566728 59230 40285 40766 37309 35589 213179 0 0 0 0 0 0 0 0 0 0 0 779907 0 0.7267 0.7974 X 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. false true false false false false false Shawn T Long 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). PAYOUTS were RECEIVED FROM the plan for the following individuals: SHAWN T. LONG - $43,539 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING INDIVIDUALS: SHAWN T. LONG - $30,647 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 The American Legion Charities 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 CHARITIES, 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 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. Form 990, Part VI, Line 19 Required documents available to the public The governing documents and financial statements of The American Legion Charities 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 National Emergency Fund PO Box 1055 Indianapolis IN 46206 356679628 Assist Members IN 501(c)(3) 7 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 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