Civic Intelligence

American Legion Post 121

990 • Fiscal year 2023 • EIN 52-0565988

Jan 01, 2023 to Dec 31, 2023 • Filed on May 28, 2024

Organization Profile
PO Box 218Emmitsburg, MD 21727

(301) 447-2274

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$5,667

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

59th percentile

5.9%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-5.6%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$797,201

Up $44,139 (+5.9%) from 2022

Net Assets

Up

$794,291

Up $44,393 (+5.9%) from 2022

Liabilities

Down

$2,910

Down $254 (-8.0%) from 2022

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin64th percentile

Revenue

Down

$281,631

Down $16,559 (-5.6%) from 2022

Expenses

Up

$237,238

Up $2,534 (+1.1%) from 2022

Net Income

Down

$44,393

Down $19,093 (-30%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $167,320Liabilities 2010: $29,341Net Assets 2010: $137,9792010Assets 2011: $125,136Liabilities 2011: $2,507Net Assets 2011: $122,6292011Assets 2012: $222,694Liabilities 2012: $2,198Net Assets 2012: $220,4962012Assets 2013: $283,801Liabilities 2013: $2,225Net Assets 2013: $281,5762013Assets 2014: $323,629Liabilities 2014: $2,256Net Assets 2014: $321,3732014Assets 2015: $387,218Liabilities 2015: $2,714Net Assets 2015: $384,5042015Assets 2016: $470,961Liabilities 2016: $3,261Net Assets 2016: $467,7002016Assets 2017: $496,449Liabilities 2017: $3,390Net Assets 2017: $493,0592017Assets 2018: $582,581Liabilities 2018: $3,329Net Assets 2018: $579,2522018Assets 2019: $598,216Liabilities 2019: $3,179Net Assets 2019: $595,0372019Assets 2020: $607,220Liabilities 2020: $3,122Net Assets 2020: $604,0982020Assets 2021: $689,270Liabilities 2021: $2,858Net Assets 2021: $686,4122021Assets 2022: $753,062Liabilities 2022: $3,164Net Assets 2022: $749,8982022Assets 2023: $797,201Liabilities 2023: $2,910Net Assets 2023: $794,2912023Assets 2024: $838,046Liabilities 2024: $3,442Net Assets 2024: $834,6042024

Highlighted filing

2023

Assets$797,201
Liabilities$2,910
Net Assets$794,291
Open 2023 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0Expenses 2010: $127,2942010Expenses 2011: $120,7562011Revenue 2012: $215,599Expenses 2012: $117,732Net Income 2012: $97,8672012Revenue 2013: $173,505Expenses 2013: $112,425Net Income 2013: $61,0802013Revenue 2014: $158,437Expenses 2014: $118,640Net Income 2014: $39,7972014Revenue 2015: $217,357Expenses 2015: $154,226Net Income 2015: $63,1312015Revenue 2016: $238,249Expenses 2016: $155,053Net Income 2016: $83,1962016Revenue 2017: $254,340Expenses 2017: $228,981Net Income 2017: $25,3592017Revenue 2018: $300,509Expenses 2018: $214,316Net Income 2018: $86,1932018Revenue 2019: $242,816Expenses 2019: $227,031Net Income 2019: $15,7852019Revenue 2020: $174,359Expenses 2020: $165,298Net Income 2020: $9,0612020Revenue 2021: $306,417Expenses 2021: $224,103Net Income 2021: $82,3142021Revenue 2022: $298,190Expenses 2022: $234,704Net Income 2022: $63,4862022Revenue 2023: $281,631Expenses 2023: $237,238Net Income 2023: $44,3932023Revenue 2024: $294,409Expenses 2024: $254,096Net Income 2024: $40,3132024

Highlighted filing

2023

Revenue$281,631
Expenses$237,238
Net Income$44,393
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 28, 2024
Return Version
2023v5.0
Gross Receipts
$1,828,533
Mission and Program Overview

Mission

SOCIAL CLUB

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$235,276$191,343▼ $43,933
Land, Buildings, and Equipment, Net$128,946$153,334▲ $24,388
Cash and Non-Interest-Bearing Accounts$68,877$128,495▲ $59,618
Inventories for Sale or Use$10,179$8,114▼ $2,065
Total Assets$753,062$797,201▲ $44,139
Other Assets Total$309,784$315,915▲ $6,131
Liabilities
Other Liabilities$3,164$2,910▼ $254
Total Liabilities$3,164$2,910▼ $254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$749,898$794,291▲ $44,393
Total Net Assets Fund Balance$749,898$794,291▲ $44,393
Total Liabilities and Net Assets / Fund Balance$753,062$797,201▲ $44,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$125,990$201,211$327,201
Equipment$24,844$69,273$94,117
Land$2,500-$2,500
Other Assets Org$315,915--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleBaseTotal
Rondald RosensteelAdjutant$5,667$5,667

Board Members and Trustees

NameTitle
Mark GeorgeBoard Member
Michael DonaldsonBoard Member
Mike Sutton1st Vice COM
Kevin CoganCommander
Brad GottschallJudge Advoca
Kenneth SimundsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,330
Investment Income
$6,475
Other Revenue
$268,826
Change in Net Assets
$44,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,753
Salaries, Compensation, and Employee Benefits$89,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$73,193
Occupancy---$46,968
Insurance---$15,517
Conferences and Meetings---$12,252
Depreciation Depletion---$10,671
Payroll Taxes---$8,784
Current Officers, Directors, Trustees, and Key Employees---$5,667
All Other Expenses---$2,976
Other Expenses---$2,795
Fees for Services Accounting---$2,319
Office Expenses---$2,263
Other Employee Benefits---$1,841
Advertising---$250
Total Functional Expenses$0$0$0$237,238
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,713,224
Gaming Direct Expenses$1,473,601
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,340
Sales Tax Payable$570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The return is reviewed by the organization's treasurer prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Statements available to public upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 121
EIN
52-0565988
Phone
3014472274
Address
PO BOX 218, EMMITSBURG, MD 21727

Signing Officer

Name
Kenneth Simundson
Title
Treasurer
Phone
3014472274
Signed
2024-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Simundson
Formed
1937
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
26

Preparer

Firm
Raffensperger Martin & Finkenbiner LLC
Address
34 W MIDDLE ST STE 1, GETTYSBURG, PA 17325
Preparer
Richard a Finkenbiner Jr CPA
Phone
7173371414
Raw XML Appendix347 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SOCIAL CLUB
IRS990/AdvertisingGrp/TotalAmt0250
IRS990/AllOtherExpensesGrp/TotalAmt02976
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0KENNETH SIMUNDSON
IRS990/BooksInCareOfDetail/PhoneNum03014472274
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 218
IRS990/BooksInCareOfDetail/USAddress/CityNm0EMMITSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021727
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt068877
IRS990/CashNonInterestBearingGrp/EOYAmt0128495
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt05667
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt012252
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt073301
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06475
IRS990/CYOtherExpensesAmt0147753
IRS990/CYOtherRevenueAmt0268826
IRS990/CYProgramServiceRevenueAmt06330
IRS990/CYRevenuesLessExpensesAmt044393
IRS990/CYSalariesCompEmpBnftPaidAmt089485
IRS990/CYTotalExpensesAmt0237238
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0281631
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt010671
IRS990/Desc0RECREATIONAL AND SOCIAL ACTIVITIES WERE PROVIDED TO MEMBERS OF THE ORGANIZATION. SUPPORT WAS PROVIDED TO LOCAL VETERANS AND THEIR FAMILIES, FIRE AND AMBULANCE ORGANIZATIONS, AND VARIOUS CHARITIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt02319
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MIKE SUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm1BRAD GOTTSCHALL
IRS990/Form990PartVIISectionAGrp/PersonNm2RONDALD ROSENSTEEL
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNETH SIMUNDSON
IRS990/Form990PartVIISectionAGrp/PersonNm4KEVIN COGAN
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK GEORGE
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL DONALDSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25667
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt01ST VICE COM
IRS990/Form990PartVIISectionAGrp/TitleTxt1JUDGE ADVOCA
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01937
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt01473601
IRS990/GamingGrossIncomeAmt01713224
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01828533
IRS990/GrossSalesOfInventoryAmt0102427
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt015517
IRS990/InventoriesForSaleOrUseGrp/BOYAmt010179
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08114
IRS990/InvestmentIncomeGrp/ExclusionAmt06475
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06475
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0270484
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0128946
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0153334
IRS990/LandBldgEquipCostOrOtherBssAmt0423818
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SOCIAL CLUB
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0749898
IRS990/NetAssetsOrFundBalancesEOYAmt0794291
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0239623
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0239623
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029126
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt029126
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0749898
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0794291
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt046968
IRS990/OfficeExpensesGrp/TotalAmt02263
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0309784
IRS990/OtherAssetsTotalGrp/EOYAmt0315915
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01841
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1CLEANING SUPPLIES
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc3SECURITY SYSTEM
IRS990/OtherExpensesGrp/TotalAmt032974
IRS990/OtherExpensesGrp/TotalAmt111585
IRS990/OtherExpensesGrp/TotalAmt27183
IRS990/OtherExpensesGrp/TotalAmt32795
IRS990/OtherLiabilitiesGrp/BOYAmt03164
IRS990/OtherLiabilitiesGrp/EOYAmt02910
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MD SALES TAX DISCOUNT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt077
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt077
IRS990/OtherRevenueTotalAmt077
IRS990/OtherSalariesAndWagesGrp/TotalAmt073193
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt08784
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KENNETH SIMUNDSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06330
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt05267
IRS990/PYOtherExpensesAmt0144830
IRS990/PYOtherRevenueAmt0286507
IRS990/PYProgramServiceRevenueAmt06416
IRS990/PYRevenuesLessExpensesAmt063486
IRS990/PYSalariesCompEmpBnftPaidAmt089874
IRS990/PYTotalExpensesAmt0234704
IRS990/PYTotalRevenueAmt0298190
IRS990/ReconcilationRevenueExpnssAmt044393
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0235276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0191343
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0125990
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0201211
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0327201
IRS990ScheduleD/EquipmentGrp/BookValueAmt024844
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069273
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094117
IRS990ScheduleD/LandGrp/BookValueAmt02500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0315915
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1570
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0153334
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0315915
IRS990ScheduleD/TotalLiabilityAmt02910
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01375825
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01375825
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01473601
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01713224
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01713224
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0239623
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt038963
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt038963
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt058813
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt058813
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KENNETH SIMUNDSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 218
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EMMITSBURG
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd021727
IRS990ScheduleG/StatesWhereGamingConductedCd0MD
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED BY THE ORGANIZATION'S TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0753062
IRS990/TotalAssetsEOYAmt0797201
IRS990/TotalAssetsGrp/BOYAmt0753062
IRS990/TotalAssetsGrp/EOYAmt0797201
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03164
IRS990/TotalLiabilitiesEOYAmt02910
IRS990/TotalLiabilitiesGrp/BOYAmt03164
IRS990/TotalLiabilitiesGrp/EOYAmt02910
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0749898
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0794291
IRS990/TotalProgramServiceRevenueAmt06330
IRS990/TotalReportableCompFromOrgAmt05667
IRS990/TotalRevenueGrp/ExclusionAmt06475
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275156
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281631
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0753062
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0797201
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0221 BENNETT CT
IRS990/USAddress/CityNm0THURMONT
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021788
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH SIMUNDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03014472274
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 121
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0520565988
ReturnHeader/Filer/PhoneNum03014472274
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 218
ReturnHeader/Filer/USAddress/CityNm0EMMITSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021727
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453819215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAFFENSPERGER MARTIN & FINKENBINER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt034 W MIDDLE ST STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GETTYSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017325
ReturnHeader/PreparerPersonGrp/PhoneNum07173371414
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A FINKENBINER JR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-06-27T16:17:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KENNETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SIMUNDSON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$797,201
Liabilities
$2,910
Net assets
$794,291
Revenue
$281,631
Expenses
$237,238
Net income
$44,393
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.38$0.03$8.35$2.94$2.54$0.40
2023Detailed filing. Detailed filing data is available for this year.$7.97$0.03$7.94$2.82$2.37$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.53$0.03$7.50$2.98$2.35$0.63
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$0.03$6.86$3.06$2.24$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.03$6.04$1.74$1.65$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$0.03$5.95$2.43$2.27$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$0.03$5.79$3.01$2.14$0.86
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$0.03$4.93$2.54$2.29$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.03$4.68$2.38$1.55$0.83
2015Detailed filing. Detailed filing data is available for this year.$3.87$0.03$3.85$2.17$1.54$0.63
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.02$3.21$1.58$1.19$0.40
2013Detailed filing. Detailed filing data is available for this year.$2.84$0.02$2.82$1.74$1.12$0.61
2012Summary only. Only limited summary data is available for this year.$2.23$0.02$2.20$2.16$1.18$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.03$1.23$1.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.29$1.38$1.27