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Detachment Information - Det #302:
Det #302 Contact:
Bob Johnson
karbob64@verizon.net
Mailing Address:
Nittany Leathernecks Det.
P.O. Box 956
Lemont, PA 16851-0956
Mission Statement The Nittany Leathernecks Detachment of the Marine Corps League (Department of Pennsylvania) is an incorporated non-profit service-oriented fraternal organization composed of active, retired and veteran Marines and Navy FMF corpsmen. The detachment is also composed of associate members who served honorably in other service branches of the Armed Forces of the United States. Members of the Nittany Leathernecks join together in fellowship for the purpose of preserving the traditions and principles of the Marine Corps, and the United States of America, through community support programs within Centre County, Pennsylvania -- and beyond. Leading by example, the membership is dedicated to voluntarily aiding and rendering assistance to all honorable Marine veterans, as well as their widows and orphans. The detachment attempts to perpetuate "Corps Values" espoused by the Marine Corps and the United States Naval Service. This is done through fitting acts of community service of the highest order. The Nittany Leathernecks are an incorporated 501 4(c) non-profit organization. All contributions to its various programs are tax deductible.

Det #302 Board of Trustees
The Nittany Leathernecks Board of Trustees was established to provide continuity, as well as a resident base of mature experience, to draw upon by detachment commandants with respect to meeting the challenge of running a progressive organization. The four-person board is appointed by incoming detachment commandants and confirmed by the membership. Members serve in a volunteer capacity with no fixed term limits established. Members of the Board of Trustees select their chairman.


Board Members
Member Year Appointed
Chair - TBA TBA
Greg Johnson 1999
Gene Weller 1999
Lee Shields 2002
Dennis Nau 2002
Det #302 Commandants

Commandants
Eugene L. Weller Jr. 2008
Dallas Lykens 2007
Martin Kaschalk 2006
Martin Kaschalk 2005
Charles Snyder 2004
Charles Snyder 2003
Dallas Lykens 2002
Dennis Nau 2001
Dennis Nau 2000
Eugene Weller 1999
Eugene Weller 1998
Jack Bechdel 1997
Robert Johnson 1996
Charles Gahagan 1995
Dennis Mains 1994
Richard Crowley 1993
Leo Robert 1992
Leo Robert 1991
Vaughn Fanning 1990
Art Ridenour 1989
Robert Clodgu 1988
Lynn Hook 1980
Mike Bratton 1974
Det #302 Leadership

for Year: 2003
Next > Last >>
Commandant

Charles Snyder
Senior Vice

Martin Kaschalk
Paymaster

Robert Johnson
Judge Advocate

Dennis Brown
Junior Vice

Jack Lambert
Adjutant

Richard Macialek
Sgt. at Arms

Mahlon McMurtrie
Chaplain

Wayner Shamer
Each year it is the privilege of the Nittany Leathernecks' commandant to select a member he/she recognizes as being the most productive member of the organization during the previous twelve month calendar year. This selection is based on a number of criteria which includes enthusiasm, un-selfishness, loyalty and sustained superior performance. Members selected for this honor become eligible for nomination to a similar Department of Pennsylvania recognition.

Nittany Leathernecks Marine of the Year
Martin Kaschalk 2006
Dennis Brown 2005
Dallas Lykens 2004
Robert Johnson 2003
Gerry Russell 2002
Gene Weller 2001
Greg Johnson 2000
Jack Bechdel 1999
Committee Assignments
Recruiting Toys for Tots Eagle Scout Awards
- Chairman: Herbert Wong
- Members: Robert Johnson, Jack Bechdel
- Chairman: Gene Weller
- Vice Chairman: Greg Johnson
- Members: Jack Bechdel, Bob Johnson, Tom Ellis
- Chairman: Dallas Lykens
- Members: Jack Bechdel, Greg Johnson, Danny Nau, Bill Robinson
Awards Committee Penn State NROTC / MCL Marine Corps Birthday Ball Detachment Marine Corps Ball Celebration
- Chairman: Greg Johnson
- Members: Gene Weller, Danny Nau, Gerry Russell
- Chairman: Greg Johnson - Chairman: Dallas Lykens
- Members: Marty Kaschalk
Memorial Day Spring Creek Cemetery Color Guard
Special Olympics
- Chairman: Greg Johnson
- Members: Denny Nau, Robert Johnson
- Chairman: Jack Oakes
- Members: Debby Baier, Jack Bechdel, Gene Weller, Diane Grieb, Denny Brown
- Chairman: Gerry Russell, Bob Johnson
- Members: Greg Johnson, Gene Weller
United Way Day of Caring Veterans Administration Visiting Service (VAVS) Publicity
- Chairman/Project Leader: Greg Johnson
- Members: Bob Johnson, Gene Weller
- Chairman: Jack Bechdel
- Members: Dallas Lykens
- Chairman: Gene Weller
Annual Gun Raffle Quartermaster NROTC / Nittany Leatherneck Leadership Award Program
- Chairman: Dennis Brown
- Members: Jack Lambert
Dallas Lykens - Chairman: Greg Johnson
- Members: Bob Johnson, Gene Weller, Gerry Russell, Glenn Moyer
Historian Family Picnic Other
Joe Horvath -open- -open-

Incorporation/Tax Status Identification

Nittany Leathernecks Detachment #302, Department of Pennsylvania, was established during 1974 in State College, PA and incorporated 9 February 2002 (Incorporation ID # 3086951). The detachment is a non-profit 501(c)4 organization. The Employer Identification Number (EIN) #41-2054184 applies (also known as Federal Tax Identification Number).

501(c)4s are tax-exempt non-profit organizations. More specifically, according to the Internal Revenue Code (IRC), 501(c)(4)s are:

* "civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare,
* "or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality;
* "and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.”

Social Welfare Organizations

To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote social welfare. Pursuant to changes enacted as part of the Taxpayer Bill of Rights 2, the earnings of a section 501(c)(4) organization may not inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction. See the FY-2002 CPE topic entitled Introduction to IRC 4958 for more information about this excise tax. For a more detailed discussion of the exemption requirements for section 501(c)(4) organizations, see the FY-2003 CPE topic entitled IRC 501(c)(4) Organizations. For more information about applying for exemption, refer to the Application for Recognition of Exemption.

To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements).  An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community and, therefore, does not qualify as a section 501(c)(4) organization. Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community, while an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure, or recreation of its members, or is carrying on a business with the general public in a manner similar to organizations operated for profit.

Seeking legislation germane to the organization's programs is a permissible means of attaining social welfare purposes. Thus, a section 501(c)(4) social welfare organization may further its exempt purposes through lobbying as its primary activity without jeopardizing its exempt status. An organization that has lost its section 501(c)(3) status due to substantial attempts to influence legislation may not thereafter qualify as a section 501(c)(4) organization. In addition, a section 501(c)(4) organization that engages in lobbying may be required to either provide notice to its members regarding the percentage of dues paid that are applicable to lobbying activities or pay a proxy tax.

The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity. However, any expenditure it makes for political activities may be subject to tax under section 527(f). For further information regarding political and lobbying activities of section 501(c) organizations, see Election Year Issues, Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5) and (c)(6) Organizations, and Revenue Ruling 2004-06.

 
     
  Copyright 2008    Nittany Leathernecks Detachment #302