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Nonprofiteer
← AMERICAN LEGION CHILD WELFARE FOUNDATION INC

Form 990 for tax year 2023

Filed by AMERICAN LEGION CHILD WELFARE FOUNDATION INC.

Totals

Total revenue
$1,334,241
Total expenses
$1,054,621
Contributions and grants received
$734,355
Grants paid
$857,171
Program service revenue
$0
Investment income
$598,468
Other revenue
$1,418
Total assets, end of year
$13,338,681
Total liabilities, end of year
$744,422
Net assets or fund balances, end of year
$12,594,259
Program services expenses (Part IX)
$857,171
Management and general expenses
$197,450
Fundraising expenses
$0
Program service expenses (Part III)
$857,171

Program services were 81.3% 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

    $730,174

  • 1f · All other contributions, gifts and grants

    $4,181

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $301,523 · excluded $301,523

  • 5 · Royalties

    total $1,418 · excluded $1,418

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $3,279,114

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

    securities $2,982,169

  • 7c · Gain or loss

    securities $296,945 · other assets $0

  • 7d · Net gain or loss

    total $296,945 · excluded $296,945

  • 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 $857,171 · program services $857,171

  • 11c · Fees: accounting

    total $10,424 · management and general $10,424

  • 11f · Fees: investment management

    total $127,101 · management and general $127,101

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $51,400 · management and general $51,400

  • 13 · Office expenses

    total $7,175 · management and general $7,175

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $1,350 · management and general $1,350

  • 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 $340,144 · end of year $1,102,468

  • 4 · Accounts receivable

    beginning of year $134,371 · end of year $68,351

  • 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 $11,547,187 · end of year $12,104,233

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $55,368 · end of year $63,629

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,879 · end of year $241

  • 18 · Grants payable

    beginning of year $615,000 · end of year $744,181

  • 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 $11,460,191 · end of year $12,594,259

Mission and programs · 2023

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 $857,171 · Grants $857,171

As filed on the 2023 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

  • George C Lussier Jr

    Secretary

    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

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Brett P Reistad

    Member

    Total calculated
    $0
    Hours/week
    1

  • Donald L Suchy

    Member

    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

  • William O Moore JR

    Member

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Shawn T Long

    Assistant Treasurer

    Total calculated
    $481,641
    From this org
    $0
    From related orgs
    $333,769
    Other
    $147,872
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $219,306 related
    Bonus
    $0 + $15,000 related
    Other
    $0 + $99,463 related
    Deferred
    $0 + $107,514 related
    Nontaxable benefits
    $0 + $40,358 related
    Filer's total
    $0 + $481,641 related

  • Stacy L Cope

    Executive Secretary

    Total calculated
    $74,179
    From this org
    $0
    From related orgs
    $44,668
    Other
    $29,511
    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 INDIVIDUALS: SHAWN T. LONG - $99,463 CONTRIBUTIONS WERE MADE TO THE PLAN FOR THE FOLLOWING Individual: SHAWN T. LONG - $32,500
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

The 10 largest by cash amount. The API serves every itemized grant.

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
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202443129349304904

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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