<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2021v4.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-16T13:36:19-07:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>646035599</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHARLES CLARK</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AMERICAN LEGION POST 243</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAR</BusinessNameControlTxt>
      <PhoneNum>2286238223</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4400 Elder St</AddressLine1Txt>
        <CityNm>Moss Point</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>39563</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Christopher wells</PersonNm>
      <PersonTitleTxt>Executive Committee</PersonTitleTxt>
      <PhoneNum>2286238223</PhoneNum>
      <SignatureDt>2024-05-16</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Christopher</PersonFirstNm>
        <PersonLastNm>wells</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>1</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000002 R000003" softwareId="21013178" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>86114</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>540</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>75618</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>38467</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>37151</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>9956</OtherRevenueTotalAmt>
      <TotalRevenueAmt>47647</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>20</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>33764</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1580</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10654</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>593</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17287</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63898</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16251</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>115077</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>98826</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22429</BOYAmt>
        <EOYAmt>7344</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>146200</BOYAmt>
        <EOYAmt>146500</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15325</BOYAmt>
        <EOYAmt>14645</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>183954</BOYAmt>
        <EOYAmt>168489</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>68877</BOYAmt>
        <EOYAmt>69663</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>115077</BOYAmt>
        <EOYAmt>98826</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide Service to Veterans Their Families and The Local community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Community Events</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>2200</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher L Wells Sr</PersonNm>
        <TitleTxt>Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Herman Jethrow</PersonNm>
        <TitleTxt>1st Vice Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lamar Davis</PersonNm>
        <TitleTxt>2nd Vice Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sylester Cunningham</PersonNm>
        <TitleTxt>Adjutant</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lewis C Moore</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robert Walker</PersonNm>
        <TitleTxt>Post Service Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dudley Colvin</PersonNm>
        <TitleTxt>Historian</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Howard Bardwell</PersonNm>
        <TitleTxt>Chaplin</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Hoskins</PersonNm>
        <TitleTxt>Judge Advocate</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mitchell Ellerby</PersonNm>
        <TitleTxt>Sgt at Arms</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Finance Officer</PersonNm>
        <USAddress>
          <AddressLine1Txt>4400 Elder St</AddressLine1Txt>
          <CityNm>Moss Point</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39563</ZIPCd>
        </USAddress>
        <PhoneNum>2286238223</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="R000002" softwareId="21013178" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Amusement revenue Internet Jukebox, 2 Pool Tables and 1 Video Game</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Mississippi Department of Revenue Sales Taxes;2308|Gas Reimbursement;1040|American Legion Department of Mississippi;138|Membership Dues Paid to The American Legion Department of Mississippi;540|IPFS Corporation of The South Casualty Insurance;1195|SBA Disaster Loan Hurricane Katrina;1692|Bar Supplies Cleaning Products Cups Napkins Towels ect;1593|Hancock Whitney Bank Safety Deposit Box Fee;20|Hancock Whitney Bank Admin Fee Checks;60|Hancock Bank Line of Credit;600|Mississippi Department of Revenue Beer Permit;30|City of Moss Point Beer Permit;30|Cable One;3398|ADT;1320|Amusement Refunds;177|Jukebox Promo;366|Community Event Easter Halloween Memorial Day;2200|Loan Repaid to Member;580^Total;17287^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;EOY Amount^Equipment;14645^Total;14645^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;EOY Amount^SBA Disaster Loan Hurricane Katrina;29989|SBA EIDL Covid Loan;35300|Hancock Whitney Bank Revolving Line of Credit;4374^Total;69663^</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000003" softwareId="21013178" softwareVersionNum="v1.00">
      <ExplanationTxt>Charles Clark American Legion Post was closed from 03/2020 to 10/2020 the demographics of our post is the majority of our members are senior citizens living on fixed income when our post bar was allowed to reopen after Covid-19 the stigmatism associated with the disease severely impacted our post operations most of our members avoided crowd setting and also chose not to attend meetings, out of the 10 elected officers, and other members we were reduced to 3 officers and 2 barmaids having run the bar and keep the organization going, but in having to do this unfortunately there were some things that were unintentionally neglected, This issue progressed all 2021 and 2022, fortunately in 2023 we managed to pick some members which has allowed operations to return to normal. We the members of Charles Clark American Legion Post 243 respectfully request consideration be given to remove or set aside any penalty that may be levied against our post because of our late filed 2021 f990ez. If we were required to pay the penalty, it would have disastrous economic financial consequences for our organization trying to continue to move forward, and make a difference in our community. Thank You Christopher L Wells Sr Executive Committee</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
