2024-05-14T06:14:32-07:00 2023-12-31 570957419 The Hobbs Group PA 1704 Laurel Street Columbia SC 29201 990 2023-01-01 576021004 The American Legion Dept of SC AMER 8036121171 103 Legion Plaza Road Columbia SC 29210 Michael Strauss Dept Adjutant 2024-05-14 true Michael Strauss 999009999 true Will Stevens CPA P01208094 8037990555 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Michael Strauss 907628 false 0925 X WWW.SCAROLINALEGION.ORG X 1919 SC We are a patriotic veterans organization devoted to mutual helpfulness. We are committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. 28 28 3 43146 533898 452579 124200 113742 94 9185 220703 264411 878895 839917 0 0 175750 147409 0 0 481600 476872 657350 624281 221545 215636 2126813 2241229 168143 66923 1958670 2174306 X We are a patriotic veterans organization devoted to mutual helpfulness. We are committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. false false 346611 Conferences, Conventions and Meetings: American Legions sponsors various conferences, conventions and meetings that benefit the membership and others. 78657 Contest and Awards: American Legion Sponsors Oratorical Contest for high school students which promotes patriotism and good citizenship. Awards and Scholarships are presented to winners. 20194 Home front efforts: American Legion sponsors scholarships for children of military personel killed in active duty on or after September 11, 2001. Additonally they provide assistance for law cadets. 445462 false false false false false false false false false true false false false true true false true false false false false false false true false false false false false false false false false false false false false false false false false false false true X 1 0 true 3 true true true false false false false false false 0 false false false false false false false X 28 28 false false false false false false false true true false false true false false true false false false SC X Michael Strauss 8036121171 103 Legion Plaza Road Columbia SC 29210 Michael D Strauss Dept. Adjutant 40.00 0.00 X 68114 0 0 Margaret May Executive Dir. 40.00 0.00 X 53982 0 0 John Coy Dist 2 Cmdr 2.00 0.00 X 0 0 0 Kevin Brown Dist 3 Cmdr 2.00 0.00 X 0 0 0 Matthew Gooden Historian 2.00 0.00 X X 0 0 0 Richard Dorman Dist 15 Cmdr 2.00 0.00 X 0 0 0 Bonita Wells Dist 5 Cmdr 2.00 0.00 X 0 0 0 James Kvam Commander 2.00 0.00 X X 0 0 0 John Galloway Dist 7 Cmdr 2.00 0.00 X 0 0 0 Mark Cannito Dist 8 Cmdr 2.00 0.00 X 0 0 0 William Simpson Dist 6 Cmdr 2.00 0.00 X 0 0 0 John Comins Dist 9 Cmdr 2.00 0.00 X 0 0 0 Cody Mitchell Judge Advocate 2.00 0.00 X X 0 0 0 Douglas Dilleshaw Dist 10 Cmdr 2.00 0.00 X 0 0 0 Peter St Onge Dist 11 Cmdr 2.00 0.00 X 0 0 0 Charlie Davis Dist 12 Cmdr 2.00 0.00 X 0 0 0 Michael Brandt Dist 14 Cmdr 2.00 0.00 X 0 0 0 Courtney Peeples Dist 16 Cmdr 2.00 0.00 X 0 0 0 Jerome Childs Dist 17 Cmdr 2.00 0.00 X 0 0 0 Larry Pouncy Dist 18 Cmdr 2.00 0.00 X 0 0 0 Charles Strickland Dist 19 Cmdr 2.00 0.00 X 0 0 0 James Gibson Dist 13 Cmdr 2.00 0.00 X 0 0 0 Darlene Walton Dist 1 Cmdr 2.00 0.00 X 0 0 0 Louis Morse Dist 4 Cmdr 2.00 0.00 X 0 0 0 Joe Lysaght NEC 2.00 0.00 X X 0 0 0 Richard Mullinax Chaplin 2.00 0.00 X X 0 0 0 Kevin Joy Sgt at Arms 2.00 0.00 X X 0 0 0 James Holland NECA 2.00 0.00 X X 0 0 0 Bruce Donegan Vice Commander 2.00 0.00 X X 0 0 0 James Cantrell Vice Commander 2.00 0.00 X X 0 0 0 James Rabon Vice Commander 2.00 0.00 X X 0 0 0 John Lonergan Vice Commander 2.00 0.00 X X 0 0 0 David Mills Dist 20 Cmdr 2.00 0.00 X 0 0 0 122096 0 false false false 0 430037 22542 452579 Americanism Income 10500 10500 Baseball 12950 12950 Convention Income 40968 40968 Law Cadet 13327 13327 LIT Insurance 33094 33094 2903 2903 113742 9185 9185 0 0 69200 26054 43146 43146 43146 0 259056 22542 41657 217399 0 0 Miscellaneous 3866 3866 3866 839917 126793 43146 0 0 0 0 122096 61048 61048 0 1758 879 879 0 14088 7044 7044 9467 4734 4733 0 0 8794 8794 0 0 0 0 0 1849 1849 0 0 10979 10979 0 0 103173 103173 1209 1209 75870 75870 37655 37655 18880 15739 3141 Legacy Scholarship 90329 90329 Equipment 27809 13905 13904 Utilities 25382 1859 23523 Postage and Shipping 21595 13098 8497 53348 44956 8392 624281 445462 178819 0 758161 491778 343999 0 40576 0 0 10611 4840 0 3216 3494 2007252 707263 1319271 1299989 0 0 0 0 35554 56553 2126813 2241229 2289 6673 126738 39116 60250 168143 66923 X 1958670 2174306 1958670 2174306 2126813 2241229 215636 X false true X true false 414134 414134 1344732 579242 765490 150682 61575 89107 71740 40482 31258 25964 25964 1299989 Lease Liability 57550 Security Deposit 2700 60250 X 831758 67711 67711 764047 75870 75870 839917 616122 67711 67711 548411 75870 75870 624281 Part X : FIN48 Footnote The Department is covered under a group exemption of The American Legion by approval from the IRS indicating it is a tax-exempt Organization under Section 501(c)(19) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management is not aware of any transactions which would jeopardize their tax-exempt status. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Department and to recognize a tax liability (or asset) if the Department has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Department and has concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Department is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2020. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rental expenses $26054 Fundraising expenses $41657 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Payments to Affilates $75870 Part XII, Line 2d: Other expenses and losses per audited F/S Rental expenses $26054 Fundraising expenses $41657 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Payments to Affilates $75870 false Rifle Raffles 157770 157770 41657 Legacy Fund 73579 73579 2 50249 22542 27707 281598 22542 259056 41657 41657 217399 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Conferences, Conventions and Meetings: American Legions sponsors various conferences, conventions and meetings that benefit the membership and others. OTHER PROGRAM SERVICES 5: Other: Various expenses to support the American Legion Department of SC and its membership. Form 990, Part VI, Section B, Line 11b Organization's process to review form 990 - the department Adjutant reviews the 990 before it is submitted. Form 990, Part VI, Section C, Line 19 Governing documents, policies, and financial statements are available upon request. Form 990, Part V, Line 1c - Reportable Payments The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.