Civic Intelligence

American Legion

990 • Fiscal year 2016 • EIN 52-0569355

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

P O Box 492Oakland, MD 21550

(301) 334-2228

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Net Margin

57th percentile

6.8%

Higher net margin than 57% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$4,800

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Asset Growth

55th percentile

1.6%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,304,494

Up $20,199 (+1.6%) from 2015

Net Assets

Up

$1,298,514

Up $18,969 (+1.5%) from 2015

Liabilities

Up

$5,980

Up $1,230 (+26%) from 2015

Revenue

Up

$280,847

Up $37,482 (+15%) from 2015

Expenses

Up

$261,878

Up $27,589 (+12%) from 2015

Net Income

Up

$18,969

Up $9,893 (+109%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,716,685Liabilities 2010: $563,992Net Assets 2010: $1,152,6932010Assets 2011: $1,179,192Liabilities 2011: $7,933Net Assets 2011: $1,171,2592011Assets 2012: $1,204,582Liabilities 2012: $8,764Net Assets 2012: $1,195,8182012Assets 2013: $1,237,901Liabilities 2013: $9,135Net Assets 2013: $1,228,7662013Assets 2014: $1,275,441Liabilities 2014: $4,972Net Assets 2014: $1,270,4692014Assets 2015: $1,284,295Liabilities 2015: $4,750Net Assets 2015: $1,279,5452015Assets 2016: $1,304,494Liabilities 2016: $5,980Net Assets 2016: $1,298,5142016Assets 2017: $1,317,163Liabilities 2017: $5,971Net Assets 2017: $1,311,1922017Assets 2018: $1,331,456Liabilities 2018: $6,712Net Assets 2018: $1,324,7442018Assets 2019: $1,313,519Liabilities 2019: $9,689Net Assets 2019: $1,303,8302019Assets 2020: $1,360,327Liabilities 2020: $42,725Net Assets 2020: $1,317,6022020Assets 2021: $1,466,429Liabilities 2021: $9,789Net Assets 2021: $1,456,6402021Assets 2022: $1,438,222Liabilities 2022: $9,126Net Assets 2022: $1,429,0962022Assets 2023: $1,438,072Liabilities 2023: $8,383Net Assets 2023: $1,429,6892023Assets 2024: $1,463,850Liabilities 2024: $20,107Net Assets 2024: $1,443,7432024

Highlighted filing

2016

Assets$1,304,494
Liabilities$5,980
Net Assets$1,298,514

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $74,823Expenses 2010: $86,045Net Income 2010: -$11,2222010Revenue 2011: $106,183Expenses 2011: $87,617Net Income 2011: $18,5662011Revenue 2012: $189,953Expenses 2012: $163,223Net Income 2012: $26,7302012Revenue 2013: $225,868Expenses 2013: $186,425Net Income 2013: $39,4432013Revenue 2014: $231,981Expenses 2014: $190,278Net Income 2014: $41,7032014Revenue 2015: $243,365Expenses 2015: $234,289Net Income 2015: $9,0762015Revenue 2016: $280,847Expenses 2016: $261,878Net Income 2016: $18,9692016Revenue 2017: $277,288Expenses 2017: $264,610Net Income 2017: $12,6782017Revenue 2018: $301,510Expenses 2018: $287,958Net Income 2018: $13,5522018Revenue 2019: $287,442Expenses 2019: $308,356Net Income 2019: -$20,9142019Revenue 2020: $230,014Expenses 2020: $216,242Net Income 2020: $13,7722020Revenue 2021: $430,334Expenses 2021: $291,296Net Income 2021: $139,0382021Revenue 2022: $332,936Expenses 2022: $360,480Net Income 2022: -$27,5442022Revenue 2023: $359,848Expenses 2023: $359,561Net Income 2023: $2872023Revenue 2024: $378,440Expenses 2024: $364,386Net Income 2024: $14,0542024

Highlighted filing

2016

Revenue$280,847
Expenses$261,878
Net Income$18,969
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$449,590
Mission and Program Overview

Mission

Provide support for veterans and families including visiting and entertaining veterans in nursing homes; provide a meeting place for members; participate in military funerals for members; and participate in organizing and funding the special olympics and similar programs.

The organization provides support for veterans and their families including visiting and entertaining veterans in nursing homes, provides a meeting place for members, participates in military funerals for members, and participates in organizing and funding the special olympics and other such programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,279,545$1,298,514▲ $18,969
Land, Buildings, and Equipment, Net$1,151,550$1,158,102▲ $6,552
Cash and Non-Interest-Bearing Accounts$1,975$122,047▲ $120,072
Inventories for Sale or Use$7,837$8,000▲ $163
Prepaid Expenses and Deferred Charges$6,669$7,919▲ $1,250
Savings and Temporary Cash Investments$116,264$7,744▼ $108,520
Other Notes and Loans Receivable, Net-$682-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,284,295$1,304,494▲ $20,199
Liabilities
Accounts Payable and Accrued Expenses$4,750$5,980▲ $1,230
Total Liabilities$4,750$5,980▲ $1,230
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,279,545$1,298,514▲ $18,969
Total Liabilities and Net Assets / Fund Balance$1,284,295$1,304,494▲ $20,199

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$949,037-$949,037
Equipment$109,065-$109,065
Land$100,000-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Moses C MillerAdjutantPT$4,800$4,800

Board Members and Trustees

NameTitle
Ronald D FriendCommander
Warren RinehartFinance Officer
Michael BoyceVice-commander
Revenue and Support

Revenue Composition

Contributions and Grants
$14,649
Program Service Revenue
$189,051
Investment Income
$7
Other Revenue
$77,140
All Other Contributions
$4,048
Change in Net Assets
$18,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$141,555
Other Expenses$108,849
Grants and Similar Amounts Paid$4,044
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,802--$123,802
Occupancy$38,677$24,983-$63,660
Payroll Taxes$12,471$482-$12,953
Insurance$5,512$4,668-$10,180
Payments to Affiliates-$9,420-$9,420
Benefits to Members$7,430--$7,430
Current Officers, Directors, Trustees, and Key Employees-$4,800-$4,800
Conferences and Meetings$4,500--$4,500
Grants to Domestic Orgs$3,644--$3,644
Office Expenses$1,065$498-$1,563
Grants to Domestic Individuals$400--$400
Advertising-$282-$282
Other Expenses$17$50-$67
Total Functional Expenses$216,560$45,318$0$261,878
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The post has a general membership body.

Form 990, Part VI, Section A, Line 7A

Each member of the post has one vote and may exercise that vote by attending the monthly post meeting and vote on all business matters at that meeting.

Form 990, Part VI, Section A, Line 7B

All decisions are subject to approval of general membership who are present at each monthly meeting.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by either the finance officer or the commander before they sign the return. The return is available in the legion's office for all members to review if they choose to request a copy for review.

Form 990, Part VI, Section C, Line 19

The organization does not make governing documents, financial statements or any other internal documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
52-0569355
Phone
3013342228
Address
P O BOX 492, OAKLAND, MD 21550

Signing Officer

Name
Ronald D Friend
Title
Commander
Phone
3013342228
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald D Friend
Formed
1975
Legal Domicile
Md
Voting Board Members
525
Independent Board Members
525
Employees
19
Volunteers
20

Preparer

Firm
Jeanne C Devine CPA
Address
4 NORTH THIRD STREET, OAKLAND, MD 21550
Preparer
Jeanne C Devine CPA
Phone
3013342359
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The organization maintains inventory, accounts for deferred insurance and the corresponding liability when applicable. Therefore the method of accounting is reported as a hybrid method.

Raw XML Appendix348 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04750
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05980
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES SUPPORT FOR VETERANS AND THEIR FAMILIES INCLUDING VISITING AND ENTERTAINING VETERANS IN NURSING HOMES, PROVIDES A MEETING PLACE FOR MEMBERS, PARTICIPATES IN MILITARY FUNERALS FOR MEMBERS, AND PARTICIPATES IN ORGANIZING AND FUNDING THE SPECIAL OLYMPICS AND OTHER SUCH PROGRAMS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0282
IRS990/AdvertisingGrp/TotalAmt0282
IRS990/AllOtherContributionsAmt04048
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt07430
IRS990/BenefitsToMembersGrp/TotalAmt07430
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RONALD D FRIEND COMMANDER
IRS990/BooksInCareOfDetail/PhoneNum03013342228
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0423 MEMORIAL DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0OAKLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021550
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt01975
IRS990/CashNonInterestBearingGrp/EOYAmt0122047
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt04800
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt04800
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04500
IRS990/ConferencesMeetingsGrp/TotalAmt04500
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0168743
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt07430
IRS990/CYContributionsGrantsAmt014649
IRS990/CYGrantsAndSimilarPaidAmt04044
IRS990/CYInvestmentIncomeAmt07
IRS990/CYOtherExpensesAmt0108849
IRS990/CYOtherRevenueAmt077140
IRS990/CYProgramServiceRevenueAmt0189051
IRS990/CYRevenuesLessExpensesAmt018969
IRS990/CYSalariesCompEmpBnftPaidAmt0141555
IRS990/CYTotalExpensesAmt0261878
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0280847
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0FUNDING HAS BEEN PROVIDED TO PROMOTE GOODWILL AND PRESERVE THE MEMORY OF VETERANS IN THE COMMUNITY THROUGH REGULAR SUPPORT OF VARIOUS ORGANIZATIONS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt04044
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RONALD D FRIEND
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL BOYCE
IRS990/Form990PartVIISectionAGrp/PersonNm2MOSES C MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm3WARREN RINEHART
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt0525
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0400
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0400
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt03644
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03644
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0449590
IRS990/GrossSalesOfInventoryAmt0245883
IRS990/GroupExemptionNum00925
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt0525
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04668
IRS990/InsuranceGrp/ProgramServicesAmt05512
IRS990/InsuranceGrp/TotalAmt010180
IRS990/InventoriesForSaleOrUseGrp/BOYAmt07837
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08000
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt07
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01151550
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01158102
IRS990/LandBldgEquipCostOrOtherBssAmt01158102
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt010601
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE SUPPORT FOR VETERANS AND FAMILIES INCLUDING VISITING AND ENTERTAINING VETERANS IN NURSING HOMES; PROVIDE A MEETING PLACE FOR MEMBERS; PARTICIPATE IN MILITARY FUNERALS FOR MEMBERS; AND PARTICIPATE IN ORGANIZING AND FUNDING THE SPECIAL OLYMPICS AND SIMILAR PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01279545
IRS990/NetAssetsOrFundBalancesEOYAmt01298514
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt077140
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt077140
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt024983
IRS990/OccupancyGrp/ProgramServicesAmt038677
IRS990/OccupancyGrp/TotalAmt063660
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0498
IRS990/OfficeExpensesGrp/ProgramServicesAmt01065
IRS990/OfficeExpensesGrp/TotalAmt01563
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1LICENSES
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0135
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt150
IRS990/OtherExpensesGrp/ProgramServicesAmt016818
IRS990/OtherExpensesGrp/ProgramServicesAmt12204
IRS990/OtherExpensesGrp/ProgramServicesAmt220
IRS990/OtherExpensesGrp/ProgramServicesAmt317
IRS990/OtherExpensesGrp/TotalAmt016818
IRS990/OtherExpensesGrp/TotalAmt12204
IRS990/OtherExpensesGrp/TotalAmt2155
IRS990/OtherExpensesGrp/TotalAmt367
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0123802
IRS990/OtherSalariesAndWagesGrp/TotalAmt0123802
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0682
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt09420
IRS990/PaymentsToAffiliatesGrp/TotalAmt09420
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0482
IRS990/PayrollTaxesGrp/ProgramServicesAmt012471
IRS990/PayrollTaxesGrp/TotalAmt012953
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06669
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07919
IRS990/PrincipalOfficerNm0RONALD D FRIEND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0GROSS RECEIPTS
IRS990/ProgramServiceRevenueGrp/Desc1DIRECT EXPENSES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01027855
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1-838804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01027855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1-838804
IRS990/ProgSrvcAccomActy2Grp/Desc0EXPENSES TO OPERATE THE POST TO PROVIDE A PLACE FOR MEMBERS TO: ENGAGE IN SOCIAL AND RECREATIONAL ACTIVITIES; PRESERVE THE MEMORIES OF VETERANS IN WARS; AND, MAINTAIN THE TIES OF FRIENDSHIP BORN OF SERVICE TO THEIR COUNTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0205086
IRS990/ProgSrvcAccomActy3Grp/Desc0THE POST EXPENDED THESE MONIES FOR TRAVEL EXPENSES TO PARTICIPATE IN AMERICAN LEGION ACTIVITIES AND MEETINGS FOR SPECIAL OLYMPICS, EYE BANK SUPPORT, EXECUTIVE & BUDGET COMMITTEE MEETINGS, & STATE CONVENTIONS & MEETINGS
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE SUPPORT TO MEMBERS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt07430
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt07922
IRS990/PYContributionsGrantsAmt013787
IRS990/PYGrantsAndSimilarPaidAmt08720
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt097931
IRS990/PYOtherRevenueAmt062295
IRS990/PYProgramServiceRevenueAmt0167267
IRS990/PYRevenuesLessExpensesAmt09076
IRS990/PYSalariesCompEmpBnftPaidAmt0119716
IRS990/PYTotalExpensesAmt0234289
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0243365
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt018969
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01279545
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01298514
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0116264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07744
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0949037
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0949037
IRS990ScheduleD/EquipmentGrp/BookValueAmt0109065
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109065
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01158102
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE POST HAS A GENERAL MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE POST HAS ONE VOTE AND MAY EXERCISE THAT VOTE BY ATTENDING THE MONTHLY POST MEETING AND VOTE ON ALL BUSINESS MATTERS AT THAT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS ARE SUBJECT TO APPROVAL OF GENERAL MEMBERSHIP WHO ARE PRESENT AT EACH MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY EITHER THE FINANCE OFFICER OR THE COMMANDER BEFORE THEY SIGN THE RETURN. THE RETURN IS AVAILABLE IN THE LEGION'S OFFICE FOR ALL MEMBERS TO REVIEW IF THEY CHOOSE TO REQUEST A COPY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS OR ANY OTHER INTERNAL DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAINTAINS INVENTORY, ACCOUNTS FOR DEFERRED INSURANCE AND THE CORRESPONDING LIABILITY WHEN APPLICABLE. THEREFORE THE METHOD OF ACCOUNTING IS REPORTED AS A HYBRID METHOD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01284295
IRS990/TotalAssetsEOYAmt01304494
IRS990/TotalAssetsGrp/BOYAmt01284295
IRS990/TotalAssetsGrp/EOYAmt01304494
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014649
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0216560
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261878
IRS990/TotalGrossUBIAmt07
IRS990/TotalLiabilitiesBOYAmt04750
IRS990/TotalLiabilitiesEOYAmt05980
IRS990/TotalLiabilitiesGrp/BOYAmt04750
IRS990/TotalLiabilitiesGrp/EOYAmt05980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01279545
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01298514
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt07430
IRS990/TotalProgramServiceExpensesAmt0216560
IRS990/TotalProgramServiceRevenueAmt0189051
IRS990/TotalReportableCompFromOrgAmt04800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266191
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280847
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01284295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01304494
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 492
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021550
IRS990/VotingMembersGoverningBodyCnt0525
IRS990/VotingMembersIndependentCnt0525
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD D FRIEND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03013342228
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROCTOR KILDOW POST 71 INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0520569355
ReturnHeader/Filer/PhoneNum03013342228
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 492
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021550
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00C71D24C95B72224E89393A86FC39F9B48E86DC6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00C71D24C95B72224E89393A86FC39F9B48E86DC6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.225.233.21
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm022:50:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472561852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEANNE C DEVINE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04 NORTH THIRD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021550
ReturnHeader/PreparerPersonGrp/PhoneNum03013342359
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE C DEVINE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T21:52:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.46$0.02$1.44$0.38$0.36$0.01
2023Summary only. Only limited summary data is available for this year.$1.44$0.01$1.43$0.36$0.36$0.00
2022Summary only. Only limited summary data is available for this year.$1.44$0.01$1.43$0.33$0.36$0.03
2021Summary only. Only limited summary data is available for this year.$1.47$0.01$1.46$0.43$0.29$0.14
2020Summary only. Only limited summary data is available for this year.$1.36$0.04$1.32$0.23$0.22$0.01
2019Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$0.29$0.31$0.02
2018Summary only. Only limited summary data is available for this year.$1.33$0.01$1.32$0.30$0.29$0.01
2017Summary only. Only limited summary data is available for this year.$1.32$0.01$1.31$0.28$0.26$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.30$0.28$0.26$0.02
2015Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.24$0.23$0.01
2014Summary only. Only limited summary data is available for this year.$1.28$0.00$1.27$0.23$0.19$0.04
2013Summary only. Only limited summary data is available for this year.$1.24$0.01$1.23$0.23$0.19$0.04
2012Summary only. Only limited summary data is available for this year.$1.20$0.01$1.20$0.19$0.16$0.03
2011Summary only. Only limited summary data is available for this year.$1.18$0.01$1.17$0.11$0.09$0.02
2010Summary only. Only limited summary data is available for this year.$1.72$0.56$1.15$0.07$0.09$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)19 • $1M-$5M nonprofits