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American Legion Frank Roach Post 34

Tax-deductible

Rock Hill, SC501(c)(19)Since 1952Mutual / membership EIN 57-0920810Revenue $581K in FY2025Latest return filed May 13, 2026

On file with the IRSRock Hill, SCTax-exempt since Apr 1964

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To provide fellowship for veterans and their families

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
23¢ of each $1 spent went to programs.
Run by 1,100 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $9K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
23%
of spending
Concern: 23% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
17 mo
of spending, in cash
Looks good: 16.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$503K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1100 voting members
Concern: none of 1100 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$581K
+56% vs prior year
Spent
$413K
To programs
23%
Net assets
$4.0M
By yearFY2021–FY2025
Revenue
$581K
FY2025▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2021$246K
FY2022$309K
FY2023$454K
FY2024$371K
FY2025$581K
Expenses
$413K
FY2025▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2021$324K
FY2022$419K
FY2023$416K
FY2024$435K
FY2025$413K
Net assets
$4.0M
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.5M
FY2022$3.6M
FY2023$3.6M
FY2024$3.6M
FY2025$4.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1964.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

23 cents of each dollar spent went to programs.

Program services 23% · $95K Management & general 72% · $296K Fundraising 5% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Tom Morris
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Frank Roach Post 34 executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Connects veterans and their families for mutual support and community.

Questions for American Legion Frank Roach Post 34

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Your first name shows with your question. American Legion Frank Roach Post 34 answers here, for everyone.

1 program · $95K · in their own filed words · FY2024
01

Contributions for community and services for veterans grants and allocations scholarship,boys state,veterans in need

$95Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$581K
Ln 12
Other incomeLn 4–11$239K
Investment incomeLn 3$194K
Gifts and grantsLn 1h$148K
Money outPt IX
$413K
Ln 25
Programscol B$95K
Managementcol C$296K
Fundraisingcol D$22K
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$574K
Total assetsLn 16$4.5M
LiabilitiesLn 26$503K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a1,100
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$148K
Government grantsLn 1e$12K
Fundraising eventsLn 1c$57K
Investment incomeLn 3$194K
Other incomeLn 4–11$239K
Total revenueLn 12$581K
Assets in detailPt X, end of year
CashLn 1$86K
SavingsLn 2$489K
Cash and savings togetherLn 1–2$574K
Inventories for sale or useLn 8$4K
Land, buildings, equipmentLn 10c$3.9M
Total assetsLn 16$4.5M
LiabilitiesLn 26$503K
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 54
VolunteersI 61,100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$303K$574K
Land, buildings, equipmentLn 10c$3.8M$3.9M
Total assetsLn 16$4.1M$4.5M
LiabilitiesLn 26$518K$503K
Net assetsLn 32$3.6M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$72K$72K
Other salaries and wagesLn 7$41K$41K
Payroll taxesLn 10$7K$7K
Legal feesLn 11b$1K$1K
Advertising and promotionLn 12$100$100
Office expensesLn 13$14K$14K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$80K$80K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$174K$21K$132K$22K
Total functional expensesLn 25$413K$95K$296K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 13, 2026 $581K$413K$168K$4.0M 990 PDF
FY2024Filed with the IRS May 14, 2025 $371K$435K−$63K$3.6M 990 PDF
FY2023Filed with the IRS May 15, 2024 $454K$416K$37K$3.6M 990 PDF
FY2022Filed with the IRS May 13, 2023 $309K$419K−$110K$3.6M 990 PDF
FY2021Filed with the IRS May 13, 2022 $246K$324K−$78K$3.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $580,919 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $130,965$147,845
I-9 Program service revenue$0
I-10 Investment income$193,932
I-11 Other revenuePrior year $240,363$239,142
I-12 Total revenuePrior year $371,328$580,919
I-13 Grants and similar amounts paidPrior year $60,668$71,988
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $74,740$47,997
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $299,164$292,653
I-18 Total expensesPrior year $434,572$412,638
I-19 Revenue less expensesPrior year −$63,244$168,281
Part VI · Governance 0 of 1,100 board members independent, 4 to look at
VI-1a Voting members of the governing body1,100
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $580,919 across 10 lines filed
Lines not itemized here account for $157,569 of total revenue; see the IRS return.
VIII-1b Membership dues$25,196
VIII-1c Fundraising events$56,678
VIII-1e Government grants$11,947
VIII-1f All other contributions, gifts and grants$54,024
VIII-1h Total contributions, gifts and grants$147,845
VIII-3 Investment incomeRelated to mission $373 · Excluded from tax $193,559$193,932
VIII-6 Net rental income or lossRelated to mission $65,580$65,580
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,993$15,993
VIII-12 Total revenueRelated to mission $239,515 · Unrelated business $0 · Excluded from tax $193,559$580,919
Part IX · Statement of functional expenses $412,638 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $71,988$71,988
IX-7 Other salaries and wagesManagement $41,113$41,113
IX-10 Payroll taxesManagement $6,884$6,884
IX-11b Legal feesManagement $1,125$1,125
IX-12 Advertising and promotionFundraising $100$100
IX-13 Office expensesManagement $14,266$14,266
IX-19 Conferences, conventions and meetingsPrograms $2,625$2,625
IX-22 Depreciation, depletion and amortizationManagement $79,545$79,545
IX-23 InsuranceManagement $20,574$20,574
IX-24 Other expenses (24a–d)Programs $20,585 · Management $132,240 · Fundraising $21,593$174,418
IX-25 Total functional expensesPrograms $95,198 · Management $295,747 · Fundraising $21,693$412,638
Part X · Balance sheet $4,474,821 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $123,608$85,651
X-2 Savings and temporary cash investmentsStart of year $179,047$488,814
X-8 Inventories for sale or useStart of year $3,500$3,500
X-10c Land, buildings and equipment, netStart of year $3,817,965$3,896,856
X-16 Total assetsStart of year $4,124,120$4,474,821
X-25 Other liabilitiesStart of year $518,145$502,570
X-26 Total liabilitiesStart of year $518,145$502,570
X-31 Retained earnings or endowmentStart of year $3,605,975$3,972,251
X-32 Total net assets or fund balancesStart of year $3,605,975$3,972,251
X-33 Total liabilities and net assetsStart of year $4,124,120$4,474,821
Part XI · Reconciliation of net assets $3,972,251 net assets at year end
XI-1 Total revenue$580,919
XI-2 Total expenses$412,638
XI-3 Revenue less expenses$168,281
XI-4 Net assets at start of year$3,605,975
XI-5 Net unrealized gains (losses) on investments$197,995
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,972,251

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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