2025-11-17T13:25:54+00:00 2024-12-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-01-01 357041737 American Legion Child Welfare Foundation AMER 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Shawn T Long National Treasurer 2025-11-17 true Rachel Spurlock P00520729 5023263996 2025-11-17 2024 2025-03-06 01:10:19Z Dennis R Boland 700 N Pennsylvania Street Indianapolis IN 46204 5080623 false X www.cwf-inc.org X 1954 IN THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION. 9 9 0 11 0 734355 685517 0 0 598468 386855 1418 1561 1334241 1073933 857171 839744 0 0 0 0 0 0 0 197450 177766 1054621 1017510 279620 56423 13338681 14671931 744422 859974 12594259 13811957 THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION. false false 856800 856800 0 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 $18 million has been awarded to organizations to assist the children of this country. 856800 true true false false false false false false false false true false false false false true true false false false false false false false false false false true 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 false X 9 9 false false false false true true false true false false false false true false false false false false false false false false IN X Shawn T Long 3176301229 700 N Pennsylvania Street Indianapolis IN 46204 Dennis R Boland PRESIDENT (Began Oct 2024) 1.0 0 X X 0 0 0 George C Lussier Jr Secretary (Thru Aug 2024) 1.0 4.0 X X 0 0 0 Michael D Helm Treasurer 1.0 1.0 X X 0 0 0 Peggy Moon Vice President 1.0 0 X X 0 0 0 Robert Lee Morrill President (Thru Oct 2024) 1.0 3.0 X X 0 0 0 Walter W Ivie Secretary (Began Aug 2024) 1.0 3.0 X X 0 0 0 Brett P Reistad Member 1.0 0 X 0 0 0 Donald L Suchy Member (Thru Oct 2024) 1.0 0 X 0 0 0 Herbert J Petit Jr Member 1.0 0 X 0 0 0 Hon Vincent M Gaughan Member 1.0 3.0 X 0 0 0 Jeff W Joyner Member 1.0 0 X 0 0 0 William O Moore JR Member 1.0 1.0 X 0 0 0 Shawn T Long Assistant Treasurer 1.0 40.0 X 0 227876 101349 STACY L COPE Executive Secretary 40.0 1.0 X 0 53664 7335 0 281540 108684 0 false true false 0 682724 2793 685517 0 0 0 0 0 336352 336352 1561 1561 0 0 4057193 4006690 50503 0 50503 50503 0 0 0 0 0 1073933 0 0 388416 839744 839744 17056 17056 118247 118247 0 0 0 0 36225 36225 3064 3064 1261 1261 538 538 MISCELLANEOUS EXPENSES 1375 1375 0 0 0 0 1017510 856800 160710 0 1102468 210502 68351 753808 0 0 0 0 14000 14000 0 0 12104233 13639851 0 0 63629 67770 13338681 14671931 241 7381 744181 852593 0 0 0 0 744422 859974 X 12594259 13811957 12594259 13811957 13338681 14671931 56423 1161275 0 X false true true false X 395725 604001 576524 734355 685517 2996122 0 0 395725 604001 576524 734355 685517 2996122 0 2996122 266851 287511 291325 302941 337913 1486541 0 0 0 0 0 0 0 0 0 4482663 0 0.66838 0.65023 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14000 14000 0 0 0 X 2148877 1161275 31916 1193191 955686 118247 0 118247 1073933 931179 31916 31916 899263 118247 0 118247 1017510 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. GAAP requires 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, 2024 and 2023, 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 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, 2024 and 2023. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 IN-KIND EXPENSES - 31916 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 IN-KIND EXPENSE - 31916 true AMERICAN LEGION NATIONAL HEADQUARTER PO BOX 1055 INDIANAPOLIS IN 46204 350144250 501(c)(19) 525000 Cover the cost associated with the national capstone programs related to youth travel, lodging, and meals. ASXL Rare Research Edowment Foundation PO Box 4662 PORTLAND ME 04112 823890665 501(C)(3) 9050 Develop family-friendly materials about ASXL-related disorders that newly diagnosed families can understand from published research. Boston Community Pediatrics 527 Albany St BOSTON MA 02118 843091463 501(C)(3) 50000 Provide emergency hardship assistance and supplies to children and families who otherwise go hungry, miss medical appointments, or do not have supplies for school and the holidays. Cleveland County ALWS Inc 117 A West Warren St SHELBY NC 28150 270795687 501(C)(3) 125000 Cover the cost associated with the American Legion World Series national capstone for youth participants. 3 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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. false true false false false false false Shawn T Long Assistant Treasurer 0 222876 0 5000 0 0 0 59885 0 41464 0 329225 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 INDIVIDUAL: No Payouts were made. CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING Individual: SHAWN T. LONG - $51,673 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 Child Welfare Foundation 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. Tthe 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 2024. DUE TO THE FACT THAT OFFICER COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION OF THE AMERICAN LEGION CHILD WELFARE FOUNDATION, 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 6 Classes of members or stockholders The sole member of American Legion Child Welfare Foundation is American Legion National Headquarters (ALNH). Form 990, Part VI, Line 7a Members or stockholders electing members of governing body American Legion National Headquarters (ALNH), has the right to elect members to the governing body of American Legion Child Welfare Foundation. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with the 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 American Legion Child Welfare Foundation 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 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 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 true false false false false false false false false false false false true true false false false false American Legion National Headquarters B 525000 FMV