Form 990 for tax year 2024
Filed by AMERICAN LEGION CHILD WELFARE FOUNDATION INC.
Totals
- Total revenue
- $1,073,933
- Total expenses
- $1,017,510
- Contributions and grants received
- $685,517
- Grants paid
- $839,744
- Program service revenue
- $0
- Investment income
- $386,855
- Other revenue
- $1,561
- Total assets, end of year
- $14,671,931
- Total liabilities, end of year
- $859,974
- Net assets or fund balances, end of year
- $13,811,957
- Program services expenses (Part IX)
- $856,800
- Management and general expenses
- $160,710
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $856,800
Program services were 84.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$682,724
-
1f · All other contributions, gifts and grants
$2,793
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $336,352 · excluded $336,352
-
5 · Royalties
total $1,561 · excluded $1,561
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $4,057,193
-
7b · Less cost or other basis and sales expenses
securities $4,006,690
-
7c · Gain or loss
securities $50,503 · other assets $0
-
7d · Net gain or loss
total $50,503 · excluded $50,503
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $839,744 · program services $839,744
-
11c · Fees: accounting
total $17,056 · program services $17,056
-
11f · Fees: investment management
total $118,247 · management and general $118,247
-
11g · Fees: other
total $0 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $36,225 · management and general $36,225
-
13 · Office expenses
total $3,064 · management and general $3,064
-
17 · Travel
total $1,261 · management and general $1,261
-
19 · Conferences, conventions and meetings
total $538 · management and general $538
-
24a · Other expenses: MISCELLANEOUS EXPENSES
total $1,375 · management and general $1,375
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $1,102,468 · end of year $210,502
-
4 · Accounts receivable
beginning of year $68,351 · end of year $753,808
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$14,000
-
10b · Land, buildings and equipment: accumulated depreciation
$14,000
-
10c · Land, buildings and equipment, net
beginning of year $0 · end of year $0
-
11 · Investments: publicly traded securities
beginning of year $12,104,233 · end of year $13,639,851
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $63,629 · end of year $67,770
-
17 · Accounts payable and accrued expenses
beginning of year $241 · end of year $7,381
-
18 · Grants payable
beginning of year $744,181 · end of year $852,593
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $12,594,259 · end of year $13,811,957
Mission and programs · 2024
Mission
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.
-
Withheld by Nonprofiteer: this text may name a private individual.
Expenses $856,800 · Grants $856,800
As filed on the 2024 return. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.
Listed in Part VII
-
Dennis R Boland
PRESIDENT (Began Oct 2024)
- Total calculated
- $0
- Hours/week
- 1
-
George C Lussier Jr
Secretary (Thru Aug 2024)
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Michael D Helm
Treasurer
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Peggy Moon
Vice President
- Total calculated
- $0
- Hours/week
- 1
-
Robert Lee Morrill
President (Thru Oct 2024)
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Walter W Ivie
Secretary (Began Aug 2024)
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Brett P Reistad
Member
- Total calculated
- $0
- Hours/week
- 1
-
Donald L Suchy
Member (Thru Oct 2024)
- Total calculated
- $0
- Hours/week
- 1
-
Herbert J Petit Jr
Member
- Total calculated
- $0
- Hours/week
- 1
-
Hon Vincent M Gaughan
Member
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Jeff W Joyner
Member
- Total calculated
- $0
- Hours/week
- 1
-
William O Moore JR
Member
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Shawn T Long
Assistant Treasurer
- Total calculated
- $329,225
- From this org
- $0
- From related orgs
- $227,876
- Other
- $101,349
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $222,876 related
- Bonus
- $0 + $5,000 related
- Other
- $0
- Deferred
- $0 + $59,885 related
- Nontaxable benefits
- $0 + $41,464 related
- Filer's total
- $0 + $329,225 related
-
Stacy L CopeSTACY L COPE
Executive Secretary
- Total calculated
- $60,999
- From this org
- $0
- From related orgs
- $53,664
- Other
- $7,335
- Hours/week
- 40 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
AMERICAN LEGION NATIONAL HEADQUARTER
$525,000
Cover the cost associated with the national capstone programs related to youth travel, lodging, and meals.
-
$125,000
Cover the cost associated with the American Legion World Series national capstone for youth participants.
-
$50,000
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.
-
Develop family-friendly materials about ASXL-related disorders that newly diagnosed families can understand from published research.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
American Legion National Headquarters
501(c)(19) · Veterans Org · IN
Directly controlled by NA
-
American Legion Endowment Fund Corporation
501(c)(3) · Manage Fund · IN
Directly controlled by American Legion National Headquarters
-
The American Legion National Emergency Fund
501(c)(3) · Assist Members · IN
Directly controlled by American Legion National Headquarters
-
The American Legion September 11 Memorial Scholarship Trust Fund
501(c)(3) · Scholarships · IN
Directly controlled by American Legion National Headquarters
-
501(c)(4) · Preserve Flag · IN
Directly controlled by NA
-
501(c)(3) · Grantmaking · IN
Directly controlled by American Legion National Headquarters
-
501(c)(3) · Grantmaking · IN
Directly controlled by American Legion National Headquarters
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.1
- Source object
- 202523219349313057
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