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← AMERICAN LEGION NATIONAL EMERGENCY FUND

Form 990 for tax year 2024

Filed by AMERICAN LEGION NATIONAL EMERGENCY FUND.

Totals

Total revenue
$758,693
Total expenses
$345,296
Contributions and grants received
$539,822
Grants paid
$313,998
Program service revenue
$0
Investment income
$218,871
Other revenue
$0
Total assets, end of year
$7,086,478
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$7,086,478
Program services expenses (Part IX)
$313,998
Management and general expenses
$31,298
Fundraising expenses
$0
Program service expenses (Part III)
$313,998

Program services were 90.9% 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

    $527,233

  • 1f · All other contributions, gifts and grants

    $12,589

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $223,824 · excluded $223,824

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $1,040,908

  • 7b · Less cost or other basis and sales expenses

    securities $1,045,861

  • 7c · Gain or loss

    securities -$4,953 · other assets $0

  • 7d · Net gain or loss

    total -$4,953 · excluded -$4,953

  • 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.

  • 2 · Grants to domestic individuals

    total $313,998 · program services $313,998

  • 11g · Fees: other

    total $25,839 · program services $0 · management and general $25,839 · fundraising $0

  • 13 · Office expenses

    total $5,459 · management and general $5,459

  • 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 $556,299 · end of year $127,463

  • 3 · Pledges and grants receivable

    beginning of year $116,459 · end of year $576,624

  • 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

    $0

  • 10b · Land, buildings and equipment: accumulated depreciation

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $5,865,286 · end of year $6,321,626

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $57,343 · end of year $60,765

  • 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

  • 28 · Net assets with donor restrictions

    beginning of year $6,595,387 · end of year $7,086,478

Mission and programs · 2024

Mission

THE NATIONAL EMERGENCY FUND HELPS DISPLACED VETERANS IN THE AFTERMATH OF DISASTERS.

  • 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.

    Expenses $313,998 · Grants $313,998

As filed on the 2024 return.

Listed in Part VII

  • Gaither M Keener Jr

    Chairman

    Total calculated
    $0
    Hours/week
    2 + 3 related

  • George C Lussier Jr

    Vice Chairman (Thru Aug 2024)

    Total calculated
    $0
    Hours/week
    2 + 3 related

  • John D Monahan

    Vice Chairman (Began Aug 2024)

    Total calculated
    $0
    Hours/week
    2 + 3 related

  • Robert Lee Morrill

    Member (Thru Aug 2024)

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Walter W Ivie

    Member

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Shawn T Long

    NATIONAL 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

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 INDIVIDUALS: SHAWN T. LONG - $0 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 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.

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

No itemized grants to organizations on this return.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.1
Source object
202503219349313300

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