Civic Intelligence

The American Legion Dept of Sc

EIN 57-6021004 • 501(c)19 • Columbia, SC

View Organization Page

Profile

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.

103 Legion Plaza RoadColumbia, SC 29210

www.scarolinalegion.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

78th percentile

28%

Higher net margin than 78% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$76,236

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

5.0%

Faster revenue growth than 50% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$2,490,277

Up $249,048 (+11%) from 2023

Liabilities

Down

$49,262

Down $17,661 (-26%) from 2023

Net Assets

Up

$2,441,015

Up $266,709 (+12%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin78th percentile

Revenue

Up

$882,134

Up $42,217 (+5.0%) from 2023

Expenses

Up

$630,976

Up $6,695 (+1.1%) from 2023

Net Income

Up

$251,158

Up $35,522 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,907,555Liabilities 2010: $1,997,414Net Assets 2010: -$89,8592010Assets 2011: $1,923,721Liabilities 2011: $1,972,779Net Assets 2011: -$49,0582011Assets 2012: $2,009,661Liabilities 2012: $1,839,101Net Assets 2012: $170,5602012Assets 2013: $2,031,692Liabilities 2013: $1,791,705Net Assets 2013: $239,9812013Assets 2014: $1,962,507Liabilities 2014: $1,616,894Net Assets 2014: $345,6132014Assets 2015: $1,852,682Liabilities 2015: $1,360,040Net Assets 2015: $492,6422015Assets 2016: $1,933,942Liabilities 2016: $1,141,620Net Assets 2016: $792,3222016Assets 2017: $1,996,047Liabilities 2017: $938,333Net Assets 2017: $1,057,7142017Assets 2018: $1,995,529Liabilities 2018: $887,293Net Assets 2018: $1,108,2362018Assets 2019: $2,066,819Liabilities 2019: $709,335Net Assets 2019: $1,357,4842019Assets 2020: $2,045,745Liabilities 2020: $631,459Net Assets 2020: $1,414,2862020Assets 2021: $2,215,061Liabilities 2021: $477,936Net Assets 2021: $1,737,1252021Assets 2022: $2,126,813Liabilities 2022: $168,143Net Assets 2022: $1,958,6702022Assets 2023: $2,241,229Liabilities 2023: $66,923Net Assets 2023: $2,174,3062023Assets 2024: $2,490,277Liabilities 2024: $49,262Net Assets 2024: $2,441,0152024

Highlighted filing

2024

Assets$2,490,277
Liabilities$49,262
Net Assets$2,441,015
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Expenses 2010: $672,0732010Expenses 2011: $500,3892011Revenue 2012: $673,545Expenses 2012: $453,926Net Income 2012: $219,6192012Revenue 2013: $680,547Expenses 2013: $611,120Net Income 2013: $69,4272013Revenue 2014: $695,160Expenses 2014: $589,528Net Income 2014: $105,6322014Revenue 2015: $597,861Expenses 2015: $450,839Net Income 2015: $147,0222015Revenue 2016: $805,596Expenses 2016: $505,918Net Income 2016: $299,6782016Revenue 2017: $748,415Expenses 2017: $483,017Net Income 2017: $265,3982017Revenue 2018: $828,899Expenses 2018: $778,376Net Income 2018: $50,5232018Revenue 2019: $901,217Expenses 2019: $651,969Net Income 2019: $249,2482019Revenue 2020: $534,900Expenses 2020: $478,098Net Income 2020: $56,8022020Revenue 2021: $805,351Expenses 2021: $482,512Net Income 2021: $322,8392021Revenue 2022: $878,895Expenses 2022: $657,350Net Income 2022: $221,5452022Revenue 2023: $839,917Expenses 2023: $624,281Net Income 2023: $215,6362023Revenue 2024: $882,134Expenses 2024: $630,976Net Income 2024: $251,1582024

Highlighted filing

2024

Revenue$882,134
Expenses$630,976
Net Income$251,158
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,490,277
Liabilities
$49,262
Net assets
$2,441,015
Revenue
$882,134
Expenses
$630,976
Net income
$251,158
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.49$0.05$2.44$0.88$0.63$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.07$2.17$0.84$0.62$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.17$1.96$0.88$0.66$0.22
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.48$1.74$0.81$0.48$0.32
2020Detailed filing. Detailed filing data is available for this year.$2.05$0.63$1.41$0.53$0.48$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.71$1.36$0.90$0.65$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.89$1.11$0.83$0.78$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.00$0.94$1.06$0.75$0.48$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.93$1.14$0.79$0.81$0.51$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.85$1.36$0.49$0.60$0.45$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.96$1.62$0.35$0.70$0.59$0.11
2013Detailed filing. Detailed filing data is available for this year.$2.03$1.79$0.24$0.68$0.61$0.07
2012Summary only. Only limited summary data is available for this year.$2.01$1.84$0.17$0.67$0.45$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$1.97$0.05$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$2.00$0.09$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$942,042
Mission and Program Overview

Mission

To promote veteran affairs and patriotism.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,299,989$1,257,848▼ $42,141
Savings and Temporary Cash Investments$343,999$737,412▲ $393,413
Cash and Non-Interest-Bearing Accounts$491,778$405,694▼ $86,084
Accounts Receivable$40,576$45,863▲ $5,287
Prepaid Expenses and Deferred Charges$3,494$3,494→ $0
Other Notes and Loans Receivable, Net$4,840$968▼ $3,872
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,241,229$2,490,277▲ $249,048
Other Assets Total$56,553$38,998▼ $17,555
Liabilities
Other Liabilities$60,250$41,391▼ $18,859
Accounts Payable and Accrued Expenses$6,673$7,871▲ $1,198
Total Liabilities$66,923$49,262▼ $17,661
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,174,306$2,441,015▲ $266,709
Total Net Assets Fund Balance$2,174,306$2,441,015▲ $266,709
Total Liabilities and Net Assets / Fund Balance$2,241,229$2,490,277▲ $249,048

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$731,011$613,721$1,344,732
Land$414,134-$414,134
Leasehold Improvements$90,479$68,183$158,662
Equipment$22,224$49,516$71,740
Other Land Buildings-$25,964$25,964
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael D StraussDept. AdjutantFT$76,236$76,236

Board Members and Trustees

NameTitle
Thomas YarboroughFinance Chair
James HollandAlternate Nec
Richard MullinaxChaplin
James KvamCommander
Darlene WaltonDist 1 Cmdr
Douglas DilleshawDist 10 Cmdr
Peter St OngeDist 11 Cmdr
Charlie DavisDist 12 Cmdr
James GibsonDist 13 Cmdr
Michael BrandtDist 14 Cmdr
Richard DormanDist 15 Cmdr
Courtney PeeplesDist 16 Cmdr
Jerome ChildsDist 17 Cmdr
Larry PouncyDist 18 Cmdr
Charles StricklandDist 19 Cmdr
John CoyDist 2 Cmdr
David MillsDist 20 Cmdr
Kevin BrownDist 3 Cmdr
Louis MorseDist 4 Cmdr
Bonita WellsDist 5 Cmdr
William SimpsonDist 6 Cmdr
John GallowayDist 7 Cmdr
Mark CannitoDist 8 Cmdr
John CominsDist 9 Cmdr
Matthew GoodenHistorian
James JarvisImmed PDC
Cody MitchellJudge Advocate
Joe LysaghtNec
Kevin JoySgt at Arms
Bruce DoneganVice Commander
James CantrellVice Commander
James RabonVice Commander
John LonerganVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$475,083
Program Service Revenue
$150,838
Investment Income
$18,482
Other Revenue
$237,731
Change in Net Assets
$251,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$813,561
Revenue Not Reported on Financial Statements
$68,573
Revenue Not Reported on Form 990
$59,908
Other Revenue Adjustments
$68,573
Total Revenue per Audited Statements
$873,469
Total Revenue per Form 990
$882,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,147
Salaries, Compensation, and Employee Benefits$158,829
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$123,159--$123,159
Current Officers, Directors, Trustees, and Key Employees$38,118$38,118-$76,236
Payments to Affiliates$68,573--$68,573
Other Salaries and Wages$32,732$32,731-$65,463
All Other Expenses$37,278$15,554-$52,832
Depreciation Depletion-$30,073-$30,073
Other Expenses$2,291$21,324-$23,615
Insurance$15,778$5,459-$21,237
Occupancy$11,713--$11,713
Payroll Taxes$5,266$5,266-$10,532
Fees for Services Accounting-$8,154-$8,154
Other Employee Benefits$3,299$3,299-$6,598
Office Expenses$1,178--$1,178
Total Functional Expenses$456,721$174,255$0$630,976

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$630,976
Total Expenses per Audited Statements$622,311
Expenses per Audited Statements$562,403
Expenses Not Reported on Financial Statements$68,573
Other Expense Adjustments$68,573
Expenses Not Reported on Form 990$59,908
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$236,186
Fundraising Direct Expenses$39,860
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rifle Raffles$143,890$143,890$39,860$104,030
Legacy Fund$65,875$65,875-$65,875
Total Events$253,467$236,186$39,860$196,326
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$40,391
Security Deposit$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
The American Legion Dept of SC
EIN
57-6021004
Phone
8036121171
Address
103 Legion Plaza Road, Columbia, SC 29210

Signing Officer

Name
Jim Hawk
Title
Acting Dept Adjutant
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Hawk
Formed
1919
Legal Domicile
Sc
Voting Board Members
33
Independent Board Members
33
Employees
3

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Sale of Post due to Closure = $15551”

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.”

Financial Statement Notes

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, 2024 and 2023, 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 2021.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Rental expenses $20048 Fundraising expenses $39860”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Payments to Affilates $68573”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Rental expenses $20048 Fundraising expenses $39860”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Payments to Affilates $68573”

Raw XML AppendixShowing 400 of 700 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt28ALTERNATE NEC
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IRS990/Form990PartVIISectionAGrp/TitleTxt30Vice Commander
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