Civic Intelligence

American Legion

990 • Fiscal year 2022 • EIN 52-0569355

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

Organization ProfileN/A
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

47th percentile

0.01x

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

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-8.3%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

32nd percentile

-1.9%

Faster asset growth than 32% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-23%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$1,438,222

Down $28,207 (-1.9%) from 2021

Net Assets

Down

$1,429,096

Down $27,544 (-1.9%) from 2021

Liabilities

Down

$9,126

Down $663 (-6.8%) from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin23rd percentile

Revenue

Down

$332,936

Down $97,398 (-23%) from 2021

Expenses

Up

$360,480

Up $69,184 (+24%) from 2021

Net Income

Down

-$27,544

Down $166,582 (-120%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

2022

Assets$1,438,222
Liabilities$9,126
Net Assets$1,429,096
Open 2022 Filing

Operations Trend

Revenue Growth20th percentile

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

2022

Revenue$332,936
Expenses$360,480
Net Income-$27,544
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$583,077
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$1,456,640$1,429,096▼ $27,544
Land, Buildings, and Equipment, Net$1,249,628$1,252,254▲ $2,626
Cash and Non-Interest-Bearing Accounts$203,977$176,939▼ $27,038
Inventories for Sale or Use$8,000$8,000→ $0
Savings and Temporary Cash Investments$4,824--
Other Notes and Loans Receivable, Net-$1,029-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,466,429$1,438,222▼ $28,207
Liabilities
Accounts Payable and Accrued Expenses$9,789$9,126▼ $663
Total Liabilities$9,789$9,126▼ $663
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,456,640$1,429,096▼ $27,544
Total Liabilities and Net Assets / Fund Balance$1,466,429$1,438,222▼ $28,207

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$963,368-$963,368
Equipment$171,458-$171,458
Land$117,428-$117,428
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Moses C MillerAdjutantPT$5,200$5,200
Michael BeardFinance OfficerPT$5,200$5,200

Board Members and Trustees

NameTitle
Donald TuckerCommander
Thomas BittingerVice-commander
Revenue and Support

Revenue Composition

Contributions and Grants
$19,074
Program Service Revenue
$188,811
Investment Income
$1
Other Revenue
$125,050
All Other Contributions
$6,590
Change in Net Assets
$-27,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,701
Other Expenses$134,436
Grants and Similar Amounts Paid$6,819
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,091--$181,091
Occupancy$54,357$18,207-$72,564
Payroll Taxes$19,196$1,014-$20,210
Payments to Affiliates$11,665--$11,665
Insurance$10,730$600-$11,330
Current Officers, Directors, Trustees, and Key Employees-$10,400-$10,400
Fees for Services Accounting$9,462--$9,462
Benefits to Members$7,524--$7,524
Grants to Domestic Orgs$6,819--$6,819
Travel$3,600$1,228-$4,828
Office Expenses$2,021$782-$2,803
Other Expenses$1,700$259-$1,959
Conferences and Meetings$267--$267
Advertising-$150-$150
Interest$82--$82
Total Functional Expenses$327,840$32,640$0$360,480
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 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
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 post 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
Michael Beard
Title
Finance Officer
Phone
3013342228
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Beard
Formed
1975
Legal Domicile
Md
Voting Board Members
376
Independent Board Members
376
Employees
33
Volunteers
25

Preparer

Firm
Jeanne C Devine CPA
Address
4 NORTH THIRD STREET, OAKLAND, MD 21550-1322
Preparer
Jeanne C Devinecpa
Phone
3013342359
Supplemental Narrative

Additional Explanations

Part XII, Line 1

“The organization maintains inventory; therefore the method of accounting is reported as a hybrid method.”

Raw XML Appendix354 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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171458
IRS990ScheduleD/LandGrp/BookValueAmt0117428
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0117428
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01252254
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 POST 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; 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01466429
IRS990/TotalAssetsEOYAmt01438222
IRS990/TotalAssetsGrp/BOYAmt01466429
IRS990/TotalAssetsGrp/EOYAmt01438222
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019074
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032640
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0327840
IRS990/TotalFunctionalExpensesGrp/TotalAmt0360480
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09789
IRS990/TotalLiabilitiesEOYAmt09126
IRS990/TotalLiabilitiesGrp/BOYAmt09789
IRS990/TotalLiabilitiesGrp/EOYAmt09126
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01456640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01429096
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt07524
IRS990/TotalProgramServiceExpensesAmt0327840
IRS990/TotalProgramServiceRevenueAmt0188811
IRS990/TotalReportableCompFromOrgAmt010400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0313862
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332936
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01466429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01438222
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01228
IRS990/TravelGrp/ProgramServicesAmt03600
IRS990/TravelGrp/TotalAmt04828
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 492
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021550
IRS990/VotingMembersGoverningBodyCnt0376
IRS990/VotingMembersIndependentCnt0376
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BEARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03013342228
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
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/IRSResponsiblePrtyInfoCurrInd00
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/ZIPCd0215501322
ReturnHeader/PreparerPersonGrp/PhoneNum03013342359
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE C DEVINECPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-15T22:44:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEARD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,438,222
Liabilities
$9,126
Net assets
$1,429,096
Revenue
$332,936
Expenses
$360,480
Net income
-$27,544
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
2022Detailed filing. Detailed filing 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
2016Summary only. Only limited summary 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. 2022 filings • 501(c)19 • $1M-$5M nonprofits