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American Legion Post FY2021 filing

IRS exemption revoked

Goose Creek, SC501(c)(19)EIN 57-6036366Revenue $243K in FY2021

On file with the IRS116 Howe Hall Rd, 29445-4200 · Goose Creek, SCTax-exempt since Mar 1946

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To help Veterns

Mission: Form 990 Part I, line 1

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $11K a year · 4% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$51K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$243K
+29% vs prior year
Spent
$260K
To programs
0%
Net assets
$189K
By yearFY2020–FY2022
Revenue
$243K
FY2021▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2020$189K
FY2021$243K
FY2022$413K
Expenses
$260K
FY2021▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$200K
FY2021$260K
FY2022$417K
Net assets
$189K
FY2021▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$205K
FY2021$189K
FY2022$185K

From the FY2021 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Mar 1946.

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

Where the money goes

What each dollar paid for.

Management & general 100% · $260K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
John Nance
Segant Arms
$0Pt VII · Sec A
Dean Nimocks
Cammander
$0Pt VII · Sec A
Derrel Morgan
Judge Advocate
$0Pt VII · Sec A
Dennis Shelter
Post Service Officer
$0Pt VII · Sec A
Lee Swerezck
2nd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post executive salaries →

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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

American Legion Post is a member-serving organization based in Goose Creek, SC.

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Provided by the organization

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1 program · in their own filed words · FY2021
01

To establish a meeting place for retired vets and families and to increase the awarness of the community that our veterens have given to our country.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$243K
Ln 12
Other incomeLn 4–11$154K
Gifts and grantsLn 1h$89K
Money outPt IX
$260K
Ln 25
Managementcol C$260K
Owns and owesPt X
$189K
net assets · Ln 32
Cash and savingsLn 1–2$43K
Total assetsLn 16$240K
LiabilitiesLn 26$51K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$89K
Fundraising eventsLn 1c$46K
Other incomeLn 4–11$154K
Total revenueLn 12$243K
Assets in detailPt X, end of year
CashLn 1$43K
Cash and savings togetherLn 1–2$43K
Land, buildings, equipmentLn 10c$196K
Total assetsLn 16$240K
LiabilitiesLn 26$51K
Net assetsLn 32$189K
OperationsPt I, VI
EmployeesI 519
VolunteersI 610
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$12K$43K
Land, buildings, equipmentLn 10c$196K$196K
Total assetsLn 16$214K$240K
LiabilitiesLn 26$9K$51K
Net assetsLn 32$205K$189K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$96K$96K
Payroll taxesLn 10$30K$30K
Management feesLn 11a$806$806
Accounting feesLn 11c$675$675
Other fees for servicesLn 11g$657$657
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$7K$7K
OccupancyLn 16$1K$1K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$57K$57K
Total functional expensesLn 25$260K$0$260K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $413K$417K−$4K$185K 990 PDF
FY2021 Viewing $243K$260K−$17K$189K 990 PDF
FY2020 $189K$200K−$11K$205K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $243,133 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,428$88,980
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $146,161$154,153
I-12 Total revenuePrior year $188,589$243,133
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $91,638$126,395
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $108,045$133,284
I-18 Total expensesPrior year $199,683$259,679
I-19 Revenue less expensesPrior year −$11,094−$16,546
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $243,133 across 5 lines filed
Lines not itemized here account for $154,153 of total revenue; see the IRS return.
VIII-1b Membership dues$41,075
VIII-1c Fundraising events$45,591
VIII-1d Related organizations$2,314
VIII-1h Total contributions, gifts and grants$88,980
VIII-12 Total revenueRelated to mission $0 · Unrelated business $154,153 · Excluded from tax $0$243,133
Part IX · Statement of functional expenses $259,679 across 11 lines filed
IX-7 Other salaries and wagesManagement $96,315$96,315
IX-10 Payroll taxesManagement $30,080$30,080
IX-11a Management feesManagement $806$806
IX-11c Accounting feesManagement $675$675
IX-11g Other fees for servicesManagement $657$657
IX-12 Advertising and promotionManagement $5,329$5,329
IX-13 Office expensesManagement $6,871$6,871
IX-16 OccupancyManagement $1,260$1,260
IX-23 InsuranceManagement $14,701$14,701
IX-24 Other expenses (24a–d)Management $45,602$45,602
IX-24e All other expensesManagement $57,383$57,383
IX-25 Total functional expensesPrograms $0 · Management $259,679 · Fundraising $0$259,679
Part X · Balance sheet $239,681 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $11,862$43,185
X-10c Land, buildings and equipment, netStart of year $196,496$196,496
X-16 Total assetsStart of year $214,161$239,681
X-17 Accounts payable and accrued expensesStart of year $6,334$48,400
X-25 Other liabilitiesStart of year $2,400$2,400
X-26 Total liabilitiesStart of year $8,734$50,800
X-32 Total net assets or fund balancesStart of year $205,427$188,881
X-33 Total liabilities and net assetsStart of year $214,161$239,681
Part XI · Reconciliation of net assets $188,881 net assets at year end
XI-1 Total revenue$243,133
XI-2 Total expenses$259,679
XI-3 Revenue less expenses−$16,546
XI-4 Net assets at start of year$205,427
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$188,881

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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