Skip to main content

Nonprofit · EIN 35-6039680

AMERICAN LEGION ENDOWMENT FUND CORPORATION

Tax-exempt · INDIANAPOLIS, IN 46204

Financials

$1.1M$441K2023$2.1M$508K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION ENDOWMENT FUND CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$2,142,910$507,965$1,634,945$20,759,256$2,000,024$18,759,232
December 31, 2023990$1,099,453$441,046$658,407$18,110,262$2,018,952$16,091,310
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,610,120
Program service revenue
$0
Investment income
$532,790
Net gain from sales of assets
$23,074
Other revenue
$0

Expenses

Grants and similar amounts paid
$405,606
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$558
Accounting fees
$5,460
Travel
$3,468
Program services (functional)
$405,606
Management and general (functional)
$102,359

Balance sheet and other

Total assets, start of year
$18,110,262
Total assets, end of year
$20,759,256
Total liabilities, end of year
$2,000,024
Net assets, end of year
$18,759,232
Publicly traded securities
$17,733,251
Net assets without donor restrictions
$51,919
Net assets with donor restrictions
$18,707,313
Gross receipts
$7,022,084
Employees
0
Volunteers
10
Year formed
1925
State of legal domicile
IN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
Shawn T LongNational Treasurer
Officer
1$0$227,876$101,349
STACY L COPESECRETARY
Trustee or director, Officer
1$0$53,664$7,335
Anthony G JordanTREASURER
Trustee or director, Officer
1$0$0$0
Hon Vincent M GaughanPRESIDENT
Trustee or director, Officer
1$0$0$0
James E KoutzVICE PRESIDENT
Trustee or director, Officer
1$0$0$0
CHARLES E SCHMIDTDIRECTOR
Trustee or director
1$0$0$0
Clarence E HillDIRECTOR
Trustee or director
1$0$0$0
DENISE H ROHANDIRECTOR
Trustee or director
1$0$0$0
Fang A WongDIRECTOR
Trustee or director
1$0$0$0
Michael D HelmDIRECTOR
Trustee or director
1$0$0$0
RICHARD H DAVISONDIRECTOR
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Shawn T LongNational Treasurer
Officer
1$0$333,769$147,872
STACY L COPESECRETARY
Trustee or director, Officer
1$0$44,668$29,511
Anthony G JordanTREASURER
Trustee or director, Officer
1$0$0$0
Hon Vincent M GaughanPRESIDENT
Trustee or director, Officer
1$0$0$0
James E KoutzVICE PRESIDENT
Trustee or director, Officer
1$0$0$0
CHARLES E SCHMIDTDIRECTOR
Trustee or director
1$0$0$0
Clarence E HillDIRECTOR
Trustee or director
1$0$0$0
DENISE H ROHANDIRECTOR
Trustee or director
1$0$0$0
Fang A WongDIRECTOR
Trustee or director
1$0$0$0
Michael D HelmDIRECTOR
Trustee or director
1$0$0$0
RICHARD H DAVISONDIRECTOR
Trustee or director
1$0$0$0

Address and contacts

Address (IRS master file)
700 N PENNSYLVANIA ST, INDIANAPOLIS, IN 46204-1129
Principal officer (990 for 2024)
Hon Vincent M Gaughan, 700 N Pennsylvania Street, Indianapolis, IN 46204
Signed the 990
Shawn T Long, National Treasurer
Phone
(317) 630-1229
Return prepared by
CROWE LLP

Mission

The American Legion Endowment Fund provides financial support for the organization's Veterans Affairs & Rehabilitation services and Children & Youth programs, including Temporary Financial Assistance in the form of cash grants to provide basic needs of veteran and military families with minor children at home.

990 for the year ended December 31, 2024

Program accomplishments

  • Income from fund investments is passed on to the veterans affairs and rehabilitation and child welfare programs of American Legion National Headquarters. Some of the funds assist the veterans affairs and rehabilitation division with the following programs: 1. Provides funds for two annual department service officer's schools. Training is provided to these individuals to bring them up to date on the latest changes in department of veteran affairs and the United States Court of Appeals for veterans claims regulations, procedures and laws, respectively. 2. Provides funds for the American Legion and National Veterans Legal Services Program (NVLP) internship program, which provides training to legion staff assigned to the Board of Veterans Appeals (BVA) and to department service officers on temporary assignment to the BVA. 3. Partially finances a memorandum of agreement with the National Veterans Legal Services Program for training of legion service officers and legal representation before federal courts on veterans/claimants appeals considered to be of a precedential-setting nature.
    Expenses $405,606 · grants $405,606

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
35-6039680
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1934
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$20,759,256
Income (IRS master file)
$7,022,084

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$2,142,910$507,965$20,759,256XML
990December 2023$1,099,453$441,046$18,110,262XML
990December 2022$1,360,387$326,152$17,181,418IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-6039680).

Questions about AMERICAN LEGION ENDOWMENT FUND CORPORATION

What is the EIN of AMERICAN LEGION ENDOWMENT FUND CORPORATION?
The employer identification number (EIN) of AMERICAN LEGION ENDOWMENT FUND CORPORATION is 35-6039680.
Is AMERICAN LEGION ENDOWMENT FUND CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1934.
Are donations to AMERICAN LEGION ENDOWMENT FUND CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does AMERICAN LEGION ENDOWMENT FUND CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICAN LEGION ENDOWMENT FUND CORPORATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN LEGION ENDOWMENT FUND CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of AMERICAN LEGION ENDOWMENT FUND CORPORATION?
The 990 for the year ended December 31, 2024 names Hon Vincent M Gaughan.
Who are the officers and directors of AMERICAN LEGION ENDOWMENT FUND CORPORATION?
The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION ENDOWMENT FUND CORPORATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $2,142,910, expenses of $507,965 and total assets of $20,759,256 at year end.

Other nonprofits in INDIANAPOLIS

All nonprofits in INDIANAPOLIS · Indiana · Public and societal benefit