2024-07-31T15:13:41-04:00 2023-12-31 205788602 GLASER AND COMPANY LLC 1859 SUMMERVILLE AVE STE 800 CHARLESTON SC 29405 990 2023-01-01 526056376 CONGRESSIONAL MEDAL OF HONOR SOCIETY OF THE UNITED STATES OF CONG 8438848862 40 PATRIOTS POINT RD MOUNT PLEASANT SC 29464 MATTHEW WILLIAMS TREASURER 8438848862 2024-07-23 true false ERIK M GLASER CPA P00724565 8438490179 2024-07-23 2023 2024-08-08 14:25:15Z AMERICA JOHN W FALKENBURY 40 PATRIOTS POINT RD MOUNT PLEASANT SC 29464 6726964 false X WWW.CMOHS.ORG X 1958 NY THE CONGRESSIONAL MEDAL OF HONOR SOCIETY IS DEDICATED TO PRESERVING THE LEGACY OF THE MEDAL OF HONOR, INSPIRING AMERICA TO LIVE THE VALUES THE MEDAL REPRESENTS, AND SUPPORTING RECIPIENTS (CONTINUED ON SCHEDULE O) 9 9 11 9 0 3633292 6706692 0 19819 13731 32904 6541 3686015 6726964 29518 19223 0 1244091 1198046 0 11979 2197530 2169238 3471139 3386507 214876 3340457 5705051 9476744 246265 557221 5458786 8919523 X THE CONGRESSIONAL MEDAL OF HONOR SOCIETY IS CHARTERED BY THE CONGRESS OF THE UNITED STATES OF AMERICA IN PUBLIC LAW 85-642 DATED AUGUST 14, 1958, AND SHALL BE GOVERNED BY ITS BYLAWS. (CONTINUED ON SCHEDULE O) false false 1722475 MEDAL OF HONOR MUSEUM: LOCATED ON THE HANGAR DECK OF THE USS YORKTOWN, PATRIOTS POINT NAVAL AND MARITIME MUSEUM, MT. PLEASANT, SC, THE NATIONAL MEDAL OF HONOR MUSEUM DETAILS THE DIFFERENT ERAS OF THE MEDAL OF HONOR HISTORY, FROM THE CIVIL WAR TO THE CURRENT WAR ON TERRORISM. THE MUSEUM IS DESIGNED TO BE EXPERIENCED, TO BE THOUGHT PROVOKING, EDUCATIONAL AND MEMORABLE. IT IS OUR HOPE THAT VISITORS WILL FIND A NEW RESPECT FOR THE VALOR OF ALL WHO HAVE ANSWERED THE CALL TO DEFEND OUR COUNTRY'S FREEDOM AND TO BE INSPIRED BY THOSE WHO HAVE PERFORMED "ABOVE AND BEYOND THE CALL OF DUTY." EXHIBITS INCLUDE MEMORABILIA AND ARTIFACTS RELATING TO MEDAL OF HONOR RECIPIENTS. IN ADDITION TO THE PERMANENT EXHIBIT, ROTATING AND INTERACTIVE DISPLAYS WILL FOCUS ON RELATED AREAS OF INTEREST. 789262 CHARACTER DEVELOPMENT PROGRAM: THE MEDAL OF HONOR CHARACTER DEVELOPMENT PROGRAM TEACHES COURAGE, COMMITMENT, INTEGRITY, SACRIFICE, CITIZENSHIP, AND PATRIOTISM TO STUDENTS THROUGH LESSONS GROUNDED IN CROSS-CURRICULAR ACADEMICS AND DEVELOPED BY TEACHERS FOR TEACHERS. BASED ON THE NON-FICTION STORIES OF MEDAL OF HONOR RECIPIENTS AND CITIZEN HONORS AWARDEES, THE LESSONS ARE APPROPRIATE IN ALL SCHOOL AND HOMESCHOOL SETTINGS AS WELL AS EXTRA-CURRICULAR ACTIVITIES. BOTH THE MIDDLE/HIGH SCHOOL, ELEMENTARY SCHOOL MATERIALS, AND AN ABUNDANCE OF SUPPORTING RESOURCES ARE AVAILABLE ONLINE AND FREE OF CHARGE, FOR ANYONE WHO WISHES TO USE THEM. 447151 19223 EDUCATION ASSISTANCE: THE SOCIETY IS COMMITTED TO RENDERING FINANCIAL ASSISTANCE TO THE CHILDREN OF MEDAL OF HONOR RECIPIENTS PURSUING A COURSE OF EDUCATION OR TRAINING AT A TRADE OR TECHNICAL SCHOOL OR A JUNIOR COLLEGE, COLLEGE, OR UNIVERSITY AT THE UNDERGRADUATE OR GRADUATE LEVEL. THROUGH THIS FINANCIAL ASSISTANCE, WE ARE ABLE TO HELP PROVIDE A RESOURCE THAT WILL FACILITATE THE DEVELOPMENT OF INDIVIDUAL STRENGTHS AND LEADERSHIP STYLES, DEVELOPMENT OF ETHICS, VALUES AND ETHICAL REASONING. IT PROMOTES AWARENESS, UNDERSTANDING, AND TOLERANCE OF OTHER PEOPLE, CULTURES AND SOCIETIES. IT EMPHASIZES SELF-REFLECTION AND PROCESSING OF LEARNING BOTH INDIVIDUALLY AND COOPERATIVELY. (CONTINUED ON SCHEDULE O) 122434 HEALTHCARE AND ADVOCACY PROGRAM: CUSTOMIZES HEALTH, MEDICAL, AND OTHER WELLNESS PROGRAMS FOR RECIPIENTS AND THEIR FAMILIES 122434 3081322 true true false false false false false true false false true false false false true true true false false false false false false false false false false false true true false false false false false false false false true false false false false true false false false true 49 0 true 11 true false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false NY SC X JOHN FALKENBURY 8438848862 40 PATRIOTS POINT RD MOUNT PLEASANT SC 29464 BRITT SLABINSKI PRESIDENT 5.00 X X 0 0 0 LEROY PETRY IMMED PAST P 1.00 X X 0 0 0 WILLIAM SWENSON VICE PRESIDE 2.00 X X 0 0 0 KYLE CARPENTER SECRETARY 2.00 X X 0 0 0 MATTHEW WILLIAMS TREASURER 2.00 X X 0 0 0 THOMAS PAT PAYNE REGION 1 VP 1.00 X 0 0 0 PATRICK BRADY REGION 2 VP 1.00 X 0 0 0 JAMES MCCLOUGHAN REGION 3 VP 1.00 X 0 0 0 EARL PLUMLEY REGION 4 VP 1.00 X 0 0 0 JOHN W FALKENBURY EXECUTIVE DI 40.00 X 195316 0 4517 MARGARET J BARNES SR DIR OF HE 40.00 X 118828 0 3505 JOHN L HUTTO SR DIR OF OP 40.00 X 109100 0 3212 CATHERINE E METCALF SR DIR OF ED 40.00 X 112710 0 3321 NOEL E WALL DIR OF EDUCA 40.00 X 107676 0 3170 643630 17725 5 false true false M CATTON & CO 115 CENTRAL AVENUE SW LE MARS IA 51031 EXHIBIT 1008538 1 6706692 80000 6706692 13731 13731 MISCELLANEOUS INCOME 900099 6541 6541 6541 6726964 6541 13731 X 19223 19223 198602 139022 49650 9930 794513 720604 73909 26244 22717 3265 262 104850 90758 13043 1049 73837 63913 9186 738 5395 5395 83143 83143 438321 423430 14891 92976 76115 16861 6365 6365 399596 399596 528144 528144 72939 54704 18235 9018 7609 1409 TRAININGS 253529 253529 HONORARIUMS 184269 184269 COINS AND BOOKS 69499 69499 MISCELLANEOUS 14824 10605 4219 11220 11220 3386507 3081322 293206 11979 2027061 2805909 305329 42523 143637 1874892 91304 79858 103435 1752944 108921 278598 1644023 2804743 2890227 65825 24431 5705051 9476744 141194 543012 101455 3616 14209 246265 557221 X 4244481 5718649 1214305 3200874 5458786 8919523 5705051 9476744 3340457 120280 X false true X true false X 2815768 2643965 2948838 3633292 6706692 18748555 2815768 2643965 2948838 3633292 6706692 18748555 289504 18459051 56154 34859 15352 19819 13731 139915 31854 31854 18920324 6541 0.97560 0.97180 X PART II, LINE 10 31,854 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 304422 108921 195501 1448522 1448522 1644023 OTHER LIABILITIES 14209 14209 X 6966047 120280 118803 239083 6726964 6726964 3505310 118803 118803 3386507 3386507 SCHEDULE D, PAGE 1, PART III, LINE 1A THE ORGANIZATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE, "ACCOUNTING FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE". UNDER THIS GUIDANCE, COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATIONS ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENTS OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. THERE WERE NO PURCHASES OR SALES OF MUSEUM COLLECTION ITEMS FOR THE YEAR ENDED DECEMBER 31, 2023. SCHEDULE D, PAGE 2, PART III, LINE 4 THE NATIONAL MEDAL OF HONOR MUSEUM DETAILS THE DIFFERENT ERAS OF THE MEDAL OF HONOR HISTORY, FROM THE CIVIL WAR TO THE CURRENT WAR ON TERRORISM. THE MUSEUM IS DESIGNED TO BE EXPERIENCED, TO BE THOUGHT PROVOKING, EDUCATIONAL AND MEMORABLE. IT IS OUR HOPE THAT VISITORS WILL FIND A NEW RESPECT FOR THE VALOR OF ALL WHO HAVE ANSWERED THE CALL TO DEFEND OUR COUNTRY'S FREEDOM AND TO BE INSPIRED BY THOSE WHO HAVE PERFORMED "ABOVE AND BEYOND THE CALL OF DUTY." EXHIBITS INCLUDE MEMORABILIA AND ARTIFACTS RELATING TO MEDAL OF HONOR RECIPIENTS. IN ADDITION TO THE PERMANENT EXHIBIT, ROTATING AND INTERACTIVE DISPLAYS WILL FOCUS ON RELATED AREAS OF INTEREST. SCHEDULE D, PAGE 3, PART X THE SOCIETY HAS EVALUATED THE EFFECT OF GAAP GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE SOCIETY IS TAX EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022. false SCHOLARSHIPS / ASSISTANCE 8 19223 SCHEDULE I, PAGE 1, PART I, LINE 2 AFTER SELECTION BY THE SCHOLARSHIP COMMITTEE AND SUBSEQUENT BOARD APPROVAL, THE TREASURER REMITS THE SCHOLARSHIP FUNDS TO THE SELECTED STUDENTS' EDUCATIONAL INSTITUTIONS. STUDENTS MUST CONTINUE TO BE ENROLLED FULL-TIME AND MEET THE ACADEMIC ELIGIBILITY STANDARDS ESTABLISHED BY THE SCHOLARSHIP COMMITTEE. PROOF OF ENROLLMENT AND ACADEMIC TRANSCRIPTS ARE REQUESTED AS PART OF THE APPLICATION AND MONITORING PROCESS. X true false X X X false false false false false false false false false JOHN W FALKENBURY EXECUTIVE DIRECTOR 195316 4517 199833 SCHEDULE J, PAGE 1, PART I, LINE 1A THE CONGRESSIONAL MEDAL OF HONOR SOCIETY OF THE UNITED STATES OF AMERICA PROVIDES ALL RECIPIENTS AND THEIR SPOUSE/CAREGIVER FIRST CLASS AIR TRAVEL DUE TO AGE AND PHYSICAL LIMITATIONS. X AIRLINE MILES 1 80000 FAIR MARKET VALUE false false false FORM 990 MISSION CONTINUED OF THE MEDAL AS THEY CONNECT WITH COMMUNITIES ACROSS AMERICA. FORM 990, PART III PRIMARY EXEMPT PURPOSE - CONTINUED THE INTERNAL REVENUE SERVICE LETTER DATED JUNE 29, 1999, RECOGNIZED THE SOCIETY AS A PUBLIC CHARITY (AND NOT AS A PRIVATE FOUNDATION) UNDER INTERNAL REVENUE CODE SECTION 509(A)1 AND 170(B)(1)(A) (VI). THE NAME OF THIS NONPROFIT CHARITABLE ORGANIZATION IS THE CONGRESSIONAL MEDAL OF HONOR SOCIETY OF THE UNITED STATES OF AMERICA. THE CONGRESSIONAL MEDAL OF HONOR SOCIETY OF THE UNITED STATES OF AMERICA IS PERHAPS THE "MOST EXCLUSIVE ORGANIZATION" IN OUR COUNTRY...IT IS CERTAINLY ONE OF THE MOST UNIQUE. NO AMOUNT OF MONEY, POWER OR INFLUENCE CAN BUY ONE'S RITE OF PASSAGE TO THIS EXCLUSIVE CIRCLE, AND UNLIKE ALMOST ANY OTHER ORGANIZATION, THIS GROUP'S MEMBERS HOPE THAT THERE WILL BE NO MORE INDUCTEES. BEYOND THIS ATTITUDE TOWARDS RECRUITMENT, ABOUT ALL THEY HAVE IN COMMON IS A PASSIONATE LOVE FOR THE UNITED STATES OF AMERICA AND THE DISTINCT HONOR OF WEARING OUR NATION'S HIGHEST AWARD FOR MILITARY VALOR, THE MEDAL OF HONOR. THE CONGRESSIONAL MEDAL OF HONOR SOCIETY, WHICH CONSISTS EXCLUSIVELY OF THE LIVING RECIPIENTS OF THE MEDAL OF HONOR, REACHES OUT TO THE CITIZENS OF AMERICA, PARTICULARLY ITS YOUTH, TO PROMOTE AN AWARENESS OF WHAT THE MEDAL OF HONOR REPRESENTS AND HOW ORDINARY AMERICANS THROUGH COURAGE, SACRIFICE, SELFLESS SERVICE AND PATRIOTISM CAN CHALLENGE FATE AND CHANGE THE COURSE OF HISTORY. THERE ARE NO BETTER AMBASSADORS TO TAKE THIS MESSAGE TO THE AMERICAN PEOPLE THAN THE MEDAL OF HONOR RECIPIENTS THEMSELVES WHO EMBODY THESE VALUES THROUGH THEIR INCREDIBLE ACTS OF BRAVERY. THE WORK OF THE SOCIETY IS AIMED AT PROMOTING AWARENESS OF WHAT AMERICA'S HIGHEST MILITARY AWARD FOR VALOR IN COMBAT REPRESENTS. IN THAT VEIN, THE SOCIETY HAS ESTABLISHED BY ACCLAMATION A PREAMBLE TO PERPETUATE THE LEGACY OF THE MEDAL OF HONOR RECIPIENTS AND THE SOCIETY THEY FORMED TO EMBRACE THE LEGACY AND PERPETUATE HONOR, INTEGRITY, AND COURAGE AS A PRELUDE TO SERVICE FOR OUR YOUTH. THE FUNCTIONS OF THE CONGRESSIONAL MEDAL OF HONOR SOCIETY, ITS NATIONAL HEADQUARTERS AND MUSEUM ARE SUMMARIZED IN THE STATEMENT, "WE SHARE THE PAST, WE SERVE THE PRESENT, WE EDUCATE THE FUTURE." FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: STUDENTS EXPERIENCE TEAMWORK, NETWORKING WITH PEERS, AND BUILD SIGNIFICANT RELATIONSHIPS WITH MENTORS, POSITIVE ROLE MODELS, AND OTHER NURTURING ADULTS. FORM 990, PAGE 2, PART III, LINE 4D HEALTHCARE AND ADVOCACY PROGRAM: CUSTOMIZES HEALTH, MEDICAL, AND OTHER WELLNESS PROGRAMS FOR RECIPIENTS AND THEIR FAMILIES FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE BEFORE IT IS PROVIDED TO THE BORD OF DIRECTORS FOR A REVIEW PERIOD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION ENGAGES AN EMPLOYER ASSOCIATION (HR CONSULTANT) THAT PROVIDES GUIDANCE AND ASSISTANCE AS NEEDED. FURTHER THE POLICY MANUAL PROVIDES A MECHANISM FOR EMPLOYEES TO REPORT TO THE APPROPRIATE LEADERSHIP LEVEL. FOR PERSONS IN LEADERSHIP, POTENTIAL CONFLICTS ARE UPDATED ANNUALLY DURING A BOARD MEETING. THE POLICY IS REGULARLY MONITORED AND IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE SOCIETY'S EXECUTIVE VIEW PRESIDENT IS DETERMINED BY THE BOARD OF DIRECTORS, USING BENCHMARKING AND HISTORICAL DATA. ANY COMPENSATION CHANGES, INCLUDING BONUSES, ARE DOCUMENTED THEN RECOMMENDED TO THE BOARD OF DIRECTORS BY THE CO-CHAIRMAN AND IMPLEMENTED IF APPROVED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR OTHER KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS, USING BENCHMARKING AND HISTORICAL DATA. ANY COMPENSATION CHANGES, INCLUDING BONUSES, ARE DOCUMENTED THEN RECOMMENDED TO THE BOARD OF DIRECTORS BY THE CO-CHAIRMAN AND IMPLEMENTED IF APPROVED. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 1,329 0 0 CONSULTING 23,259 7,621 0 MARKETING 184,278 7,270 0 PRODUCTION 201,331 0 0 VIDEO 12,088 0 0 GRAVESITE WORK 1,145 0 0 TOTAL 423,430 14,891 0 MEDAL OF HONOR FOUNDATION INC 40 PATRIOTS POINT RD MOUNT PLEASANT SC 29464 251828488 VETERAN SC 501C3 7 N/A false false false true false false false false false false false false false false false false false false false false MEDAL OF HONOR FOUNDATION INC C 2054354 FAIR MARKET VALUE