Nonprofit · EIN 84-3458429
USC ARMY ROTC
Tax-exempt (reinstated) · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2024 | 990-PF | $22,916 | $10,373 | $12,543 | $13,694 | $0 | $13,694 |
Financial details: 990-PF for the year ended July 31, 2024
Revenue
- Contributions, gifts and grants
- $22,784
- Other income
- $132
Expenses
- Grants and similar amounts paid
- $0
Balance sheet and other
- Total assets, start of year
- $20,648
- Total assets, end of year
- $13,694
- Total liabilities, end of year
- $0
- Net assets, end of year
- $13,694
- Fair market value of assets
- $13,694
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended July 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CPT MAXWELL LUO 513 PICKENS ST, Columbia, SC 29201 | CADRE OFFICER IN CHA | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 513 PICKENS ST, COLUMBIA, SC 29201-4137
- In care of
- % MAXWELL LUO
- Signed the 990-PF
- CPT MAXWELL LUO, CADRE OFFICER IN CHARGE
- Phone
- (908) 400-3528
- Return prepared by
- HRB TAX GROUP INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | Not on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-PF on file |
IRS record
- EIN
- 84-3458429
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2024
- Accounting year ends
- July
- Files
- Form 990-PF
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $13,694
- Income (IRS master file)
- $22,916
Revocation and reinstatement
- Exemption revoked
- December 15, 2022
- Posted by the IRS
- March 13, 2023
- Reinstated
- Effective December 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | July 2024 | $22,916 | $10,373 | $13,694 | XML |
| 990-PF | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3458429).
Questions about USC ARMY ROTC
- What is the EIN of USC ARMY ROTC?
- The employer identification number (EIN) of USC ARMY ROTC is 84-3458429.
- Is USC ARMY ROTC tax-exempt?
- Yes. The IRS revoked its exemption on December 15, 2022 and reinstated it effective December 15, 2022.
- Are donations to USC ARMY ROTC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does USC ARMY ROTC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of USC ARMY ROTC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did USC ARMY ROTC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended July 2024.
- Who are the officers and directors of USC ARMY ROTC?
- The 990-PF for the year ended July 31, 2024 lists 1 person; 0 received compensation from the organization.
- How much revenue does USC ARMY ROTC have?
- On its 990-PF for the year ended July 31, 2024 it reported revenue of $22,916, expenses of $10,373 and total assets of $13,694 at year end.
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