Civic Intelligence

American Legion Child Welfare Foundation

EIN 35-7041737 • 501(c)3 • Indianapolis, IN

Profile

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.

700 N Pennsylvania StreetIndianapolis, IN 46204

www.cwf-inc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.80x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

52nd percentile

5.3%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$329,225

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

67th percentile

10.0%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,671,931

Up $1,333,250 (+10.0%) from 2023

Liabilities

Up

$859,974

Up $115,552 (+16%) from 2023

Net Assets

Up

$13,811,957

Up $1,217,698 (+9.7%) from 2023

Revenue

Down

$1,073,933

Down $260,308 (-20%) from 2023

Expenses

Down

$1,017,510

Down $37,111 (-3.5%) from 2023

Net Income

Down

$56,423

Down $223,197 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $7,824,655Liabilities 2010: $714,588Net Assets 2010: $7,110,0672010Assets 2011: $8,340,251Liabilities 2011: $547,541Net Assets 2011: $7,792,7102011Assets 2012: $9,100,641Liabilities 2012: $760,095Net Assets 2012: $8,340,5462012Assets 2013: $9,264,354Liabilities 2013: $651,687Net Assets 2013: $8,612,6672013Assets 2014: $10,177,691Liabilities 2014: $625,831Net Assets 2014: $9,551,8602014Assets 2015: $10,357,299Liabilities 2015: $673,177Net Assets 2015: $9,684,1222015Assets 2016: $10,888,271Liabilities 2016: $710,586Net Assets 2016: $10,177,6852016Assets 2017: $12,063,308Liabilities 2017: $652,116Net Assets 2017: $11,411,1922017Assets 2018: $11,809,007Liabilities 2018: $777,563Net Assets 2018: $11,031,4442018Assets 2019: $12,290,223Liabilities 2019: $824,648Net Assets 2019: $11,465,5752019Assets 2020: $13,163,957Liabilities 2020: $740,889Net Assets 2020: $12,423,0682020Assets 2021: $14,138,887Liabilities 2021: $727,075Net Assets 2021: $13,411,8122021Assets 2022: $12,077,070Liabilities 2022: $616,879Net Assets 2022: $11,460,1912022Assets 2023: $13,338,681Liabilities 2023: $744,422Net Assets 2023: $12,594,2592023Assets 2024: $14,671,931Liabilities 2024: $859,974Net Assets 2024: $13,811,9572024

Highlighted filing

2024

Assets$14,671,931
Liabilities$859,974
Net Assets$13,811,957

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $812,1382010Expenses 2011: $619,8782011Expenses 2012: $830,6472012Revenue 2013: $1,251,130Expenses 2013: $765,462Net Income 2013: $485,6682013Revenue 2014: $1,289,488Expenses 2014: $674,440Net Income 2014: $615,0482014Revenue 2015: $1,333,613Expenses 2015: $785,474Net Income 2015: $548,1392015Revenue 2016: $1,221,110Expenses 2016: $741,812Net Income 2016: $479,2982016Revenue 2017: $1,228,183Expenses 2017: $808,081Net Income 2017: $420,1022017Revenue 2018: $1,565,867Expenses 2018: $915,758Net Income 2018: $650,1092018Revenue 2019: $1,195,454Expenses 2019: $1,749,608Net Income 2019: -$554,1542019Revenue 2020: $871,943Expenses 2020: $773,168Net Income 2020: $98,7752020Revenue 2021: $1,251,065Expenses 2021: $701,795Net Income 2021: $549,2702021Revenue 2022: $1,049,864Expenses 2022: $667,742Net Income 2022: $382,1222022Revenue 2023: $1,334,241Expenses 2023: $1,054,621Net Income 2023: $279,6202023Revenue 2024: $1,073,933Expenses 2024: $1,017,510Net Income 2024: $56,4232024

Highlighted filing

2024

Revenue$1,073,933
Expenses$1,017,510
Net Income$56,423

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.7$0.86$13.8$1.07$1.02$0.06
2023Detailed filing. Detailed filing data is available for this year.$13.3$0.74$12.6$1.33$1.05$0.28
2022Detailed filing. Detailed filing data is available for this year.$12.1$0.62$11.5$1.05$0.67$0.38
2021Detailed filing. Detailed filing data is available for this year.$14.1$0.73$13.4$1.25$0.70$0.55
2020Detailed filing. Detailed filing data is available for this year.$13.2$0.74$12.4$0.87$0.77$0.10
2019Detailed filing. Detailed filing data is available for this year.$12.3$0.82$11.5$1.20$1.75$0.55
2018Detailed filing. Detailed filing data is available for this year.$11.8$0.78$11.0$1.57$0.92$0.65
2017Detailed filing. Detailed filing data is available for this year.$12.1$0.65$11.4$1.23$0.81$0.42
2016Detailed filing. Detailed filing data is available for this year.$10.9$0.71$10.2$1.22$0.74$0.48
2015Detailed filing. Detailed filing data is available for this year.$10.4$0.67$9.68$1.33$0.79$0.55
2014Detailed filing. Detailed filing data is available for this year.$10.2$0.63$9.55$1.29$0.67$0.62
2013Detailed filing. Detailed filing data is available for this year.$9.26$0.65$8.61$1.25$0.77$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.10$0.76$8.34$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.34$0.55$7.79$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.82$0.71$7.11$0.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$5,080,623
Mission and Program Overview

Mission

The foundation's foremost philanthropic priority is to provide other nonprofit organizations with the means to educate the public about the special needs of children across this nation.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,104,233$13,639,851▲ $1,535,618
Accounts Receivable$68,351$753,808▲ $685,457
Savings and Temporary Cash Investments$1,102,468$210,502▼ $891,966
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$13,338,681$14,671,931▲ $1,333,250
Other Assets Total$63,629$67,770▲ $4,141
Liabilities
Grants Payable$744,181$852,593▲ $108,412
Accounts Payable and Accrued Expenses$241$7,381▲ $7,140
Other Liabilities$0$0→ $0
Total Liabilities$744,422$859,974▲ $115,552
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,594,259$13,811,957▲ $1,217,698
Total Net Assets Fund Balance$12,594,259$13,811,957▲ $1,217,698
Total Liabilities and Net Assets / Fund Balance$13,338,681$14,671,931▲ $1,333,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$14,000$14,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Stacy L CopeExecutive SecretaryFT$60,999$60,999

Board Members and Trustees

NameTitle
Dennis R BolandPRESIDENT (Began Oct 2024)
Robert Lee MorrillPresident (Thru Oct 2024)
Peggy MoonVice President
Shawn T LongAssistant Treasurer
Brett P ReistadMember
Herbert J Petit JrMember
Hon Vincent M GaughanMember
Jeff W JoynerMember
William O Moore JRMember
Donald L SuchyMember (Thru Oct 2024)
Walter W IvieSecretary (Began Aug 2024)
George C Lussier JrSecretary (Thru Aug 2024)
Michael D HelmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$685,517
Program Service Revenue
$0
Investment Income
$386,855
Other Revenue
$1,561
All Other Contributions
$2,793
Change in Net Assets
$56,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$955,686
Revenue Not Reported on Financial Statements
$118,247
Revenue Not Reported on Form 990
$1,193,191
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,148,877
Total Revenue per Form 990
$1,073,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$839,744
Other Expenses$177,766
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$839,744--$839,744
Fees for Service Investment Mgmnt Fees-$118,247-$118,247
Advertising-$36,225-$36,225
Fees for Services Accounting$17,056--$17,056
Office Expenses-$3,064-$3,064
Other Expenses-$1,375-$1,375
Travel-$1,261-$1,261
Conferences and Meetings-$538-$538
Total Functional Expenses$856,800$160,710$0$1,017,510

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,017,510
Total Expenses per Audited Statements$931,179
Expenses per Audited Statements$899,263
Expenses Not Reported on Financial Statements$118,247
Expenses Not Reported on Form 990$31,916
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Legion National HeadquarterIndianapolis, IN501(c)(19)Cover the cost associated with the national capstone programs related to youth travel, lodging, and meals.$525,000
Cleveland County ALWS IncShelby, NC501(c)(3)Cover the cost associated with the American Legion World Series national capstone for youth participants.$125,000
Boston Community PediatricsBoston, MA501(c)(3)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.$50,000
ASXL Rare Research Edowment FoundationPortland, ME501(c)(3)Develop family-friendly materials about ASXL-related disorders that newly diagnosed families can understand from published research.$9,050
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
American Legion Child Welfare Foundation
EIN
35-7041737
Phone
3176301229
Address
700 N Pennsylvania Street, Indianapolis, IN 46204

Signing Officer

Name
Shawn T Long
Title
National Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
11

Preparer

Firm
Crowe Llp
Address
4801 Olympia Park Plaza Suite 4000, Louisville, KY 40241-2098
Preparer
Rachel Spurlock
Phone
5023263996
Supplemental Narrative

Financial Statement Notes

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

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IRS990/Form990PartVIISectionAGrp/PersonNm8Herbert J Petit Jr
IRS990/Form990PartVIISectionAGrp/PersonNm9Hon Vincent M Gaughan
IRS990/Form990PartVIISectionAGrp/PersonNm10Jeff W Joyner
IRS990/Form990PartVIISectionAGrp/PersonNm11William O Moore JR
IRS990/Form990PartVIISectionAGrp/PersonNm12Shawn T Long
IRS990/Form990PartVIISectionAGrp/PersonNm13STACY L COPE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (Began Oct 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary (Thru Aug 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4President (Thru Oct 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary (Began Aug 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Secretary
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IRS990/MissionDesc0THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO NONPROFIT ORGANIZATIONS THAT ADDRESS THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL NEEDS OF CHILDREN ACROSS THE NATION.
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Dennis R Boland
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1IN-KIND EXPENSES - 31916
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2IN-KIND EXPENSE - 31916
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990
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IRS990ScheduleI/RecipientTable/CashGrantAmt0525000
IRS990ScheduleI/RecipientTable/CashGrantAmt19050

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