Civic Intelligence

The American Legion Blake-Blackston

EIN 52-0732677 • 501(c)19 • Easton, MD

Profile

Fraternal organization for veterans

PO Box 733Easton, MD 21601
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.00x

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

501(c)19 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.00x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Net Margin

94th percentile

59%

Higher net margin than 94% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Asset Growth

95th percentile

49%

Faster asset growth than 95% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

232%

Faster revenue growth than 98% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$902,096

Up $298,137 (+49%) from 2023

Liabilities

Down

$903

Down $263 (-23%) from 2023

Net Assets

Up

$901,193

Up $298,400 (+50%) from 2023

Revenue

Up

$502,708

Up $351,091 (+232%) from 2023

Expenses

Up

$204,423

Up $32,709 (+19%) from 2023

Net Income

Up

$298,285

Up $318,382 (+1584%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $149,847Liabilities 2010: $22,578Net Assets 2010: $127,2692010Assets 2011: $169,938Liabilities 2011: $22,556Net Assets 2011: $147,3822011Assets 2012: $188,344Liabilities 2012: $12,116Net Assets 2012: $176,2282012Assets 2013: $186,503Liabilities 2013: $7,857Net Assets 2013: $178,6462013Assets 2014: $214,087Liabilities 2014: $2,277Net Assets 2014: $211,8102014Assets 2015: $226,469Liabilities 2015: $1,823Net Assets 2015: $224,6462015Assets 2016: $278,963Liabilities 2016: $1,958Net Assets 2016: $277,0052016Assets 2017: $367,441Liabilities 2017: $3,133Net Assets 2017: $364,3082017Assets 2018: $329,941Liabilities 2018: $2,667Net Assets 2018: $327,2742018Assets 2019: $344,707Liabilities 2019: $1,819Net Assets 2019: $342,8882019Assets 2020: $280,210Liabilities 2020: $983Net Assets 2020: $279,2272020Assets 2021: $463,989Liabilities 2021: $14Net Assets 2021: $463,9752021Assets 2022: $624,255Liabilities 2022: $1,365Net Assets 2022: $622,8902022Assets 2023: $603,959Liabilities 2023: $1,166Net Assets 2023: $602,7932023Assets 2024: $902,096Liabilities 2024: $903Net Assets 2024: $901,1932024

Highlighted filing

2024

Assets$902,096
Liabilities$903
Net Assets$901,193

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $226,0762010Expenses 2011: $251,0942011Expenses 2012: $206,3352012Revenue 2013: $216,023Expenses 2013: $213,605Net Income 2013: $2,4182013Revenue 2014: $227,660Expenses 2014: $194,496Net Income 2014: $33,1642014Revenue 2015: $216,704Expenses 2015: $203,868Net Income 2015: $12,8362015Revenue 2016: $250,679Expenses 2016: $198,320Net Income 2016: $52,3592016Revenue 2017: $316,193Expenses 2017: $228,890Net Income 2017: $87,3032017Revenue 2018: $192,090Expenses 2018: $229,124Net Income 2018: -$37,0342018Revenue 2019: $231,895Expenses 2019: $216,281Net Income 2019: $15,6142019Revenue 2020: $35,677Expenses 2020: $99,338Net Income 2020: -$63,6612020Revenue 2021: $233,404Expenses 2021: $48,656Net Income 2021: $184,7482021Revenue 2022: $299,990Expenses 2022: $141,086Net Income 2022: $158,9042022Revenue 2023: $151,617Expenses 2023: $171,714Net Income 2023: -$20,0972023Revenue 2024: $502,708Expenses 2024: $204,423Net Income 2024: $298,2852024

Highlighted filing

2024

Revenue$502,708
Expenses$204,423
Net Income$298,285

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.02$0.01$9.01$5.03$2.04$2.98
2023Detailed filing. Detailed filing data is available for this year.$6.04$0.01$6.03$1.52$1.72$0.20
2022Detailed filing. Detailed filing data is available for this year.$6.24$0.01$6.23$3.00$1.41$1.59
2021Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.64$2.33$0.49$1.85
2020Detailed filing. Detailed filing data is available for this year.$2.80$0.01$2.79$0.36$0.99$0.64
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.02$3.43$2.32$2.16$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.30$0.03$3.27$1.92$2.29$0.37
2017Detailed filing. Detailed filing data is available for this year.$3.67$0.03$3.64$3.16$2.29$0.87
2016Detailed filing. Detailed filing data is available for this year.$2.79$0.02$2.77$2.51$1.98$0.52
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.02$2.25$2.17$2.04$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.02$2.12$2.28$1.94$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.87$0.08$1.79$2.16$2.14$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.12$1.76$2.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.23$1.47$2.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.23$1.27$2.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$582,351
Mission and Program Overview

Mission

Fraternal organization for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$534,567$519,473▼ $15,094
Savings and Temporary Cash Investments$60,252$364,741▲ $304,489
Cash and Non-Interest-Bearing Accounts$9,140$17,882▲ $8,742
Total Assets$603,959$902,096▲ $298,137
Liabilities
Accounts Payable and Accrued Expenses$1,166$903▼ $263
Total Liabilities$1,166$903▼ $263
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$602,793$901,193▲ $298,400
Total Net Assets Fund Balance$602,793$901,193▲ $298,400
Total Liabilities and Net Assets / Fund Balance$603,959$902,096▲ $298,137

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$475,515$437,321$912,836
Buildings$35,652$10,305$45,957
Equipment$3,306$39,843$43,149
Leasehold Improvements-$8,000$8,000
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Victor Middleton1st Vice
Althena Brown2nd Vice
Noreen WilsonAdjutant
William JohnsonChaplain
William GriffinCommander
Michael WallerFinance Offi
Nettie GlosserHistorian
Keith HarrisSgt at Arms
Walter BlackStaff Judge
Revenue and Support

Revenue Composition

Contributions and Grants
$25,376
Program Service Revenue
$136,105
Investment Income
$246
Other Revenue
$340,981
All Other Contributions
$22,198
Change in Net Assets
$298,285
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,229
Salaries, Compensation, and Employee Benefits$28,694
Professional Fundraising Fees$500
Total Fundraising Expense$500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$25,803--$25,803
Other Salaries and Wages$25,686--$25,686
Depreciation Depletion$25,389--$25,389
All Other Expenses$18,325$2,560-$20,885
Insurance$11,729--$11,729
Other Expenses$8,052--$8,052
Fees for Services Accounting-$3,994-$3,994
Payroll Taxes$3,008--$3,008
Conferences and Meetings$2,620--$2,620
Travel$520--$520
Fees for Services Professional Fundraising--$500$500
Interest$5--$5
Total Functional Expenses$197,369$6,554$500$204,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$91,850
Gaming Direct Expenses$55,091
Professional Fundraising Fees$500
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
No
Management duties delegated
No

Governance Explanations

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

The officers review the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The American Legion Blake-blackston
EIN
52-0732677
Phone
4108224486
Address
PO BOX 733, EASTON, MD 21601

Signing Officer

Name
Michael Waller
Title
Finance Officer
Phone
4104438951
Signed
2025-11-17

Organization Details

Principal Officer
Michael Waller
Formed
1960
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
50

Preparer

Firm
Sump & Associates Pc
Address
8603 COMMERCE DR STE 6, EASTON, MD 21601
Preparer
Darian L Sump CPA
Phone
4107705151
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Post activities 7,136 0 0 dues 5,862 0 0 uniforms 0 2,367 0 donations - education 1,000 0 0 s.a.l. Expenses 870 0 0 flowers and gifts 866 0 0 children & youth 550 0 0 sales and use tax 544 0 0 employee appreciation 300 0 0 outside services 281 0 0 taxes and licenses 279 0 0 rents 256 0 0 post supplies 207 0 0 merchant charges 174 0 0 penalties 0 78 0 gifts 0 75 0 bank fees 0 35 0 miscellaneous 0 5 0 total 18,325 2,560 0

Form 990, Part XI, Line 9

Federal taxes - form 990-t 115

Raw XML Appendix393 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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IRS990/ProgramServiceRevenueGrp/Desc2LEGION EMBLEMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0118577
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117214
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0118577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2314
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05828
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt0150171
IRS990/PYOtherRevenueAmt042468
IRS990/PYProgramServiceRevenueAmt0103304
IRS990/PYRevenuesLessExpensesAmt0-20097
IRS990/PYSalariesCompEmpBnftPaidAmt020148
IRS990/PYTotalExpensesAmt0171714
IRS990/PYTotalProfFndrsngExpnsAmt01395
IRS990/PYTotalRevenueAmt0151617
IRS990/ReconcilationRevenueExpnssAmt0298285
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-24552
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060252
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0364741
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt035652
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010305
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt045957
IRS990ScheduleD/EquipmentGrp/BookValueAmt03306
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039843
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043149
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08000
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0475515
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0437321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0912836
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0519473
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt055091
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt091850
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt091850
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt036759
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt055091
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt055091
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MICHAEL WALLER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 733
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EASTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd021601
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POST ACTIVITIES 7,136 0 0 DUES 5,862 0 0 UNIFORMS 0 2,367 0 DONATIONS - EDUCATION 1,000 0 0 S.A.L. EXPENSES 870 0 0 FLOWERS AND GIFTS 866 0 0 CHILDREN & YOUTH 550 0 0 SALES AND USE TAX 544 0 0 EMPLOYEE APPRECIATION 300 0 0 OUTSIDE SERVICES 281 0 0 TAXES AND LICENSES 279 0 0 RENTS 256 0 0 POST SUPPLIES 207 0 0 MERCHANT CHARGES 174 0 0 PENALTIES 0 78 0 GIFTS 0 75 0 BANK FEES 0 35 0 MISCELLANEOUS 0 5 0 TOTAL 18,325 2,560 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEDERAL TAXES - FORM 990-T 115
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0603959
IRS990/TotalAssetsEOYAmt0902096
IRS990/TotalAssetsGrp/BOYAmt0603959
IRS990/TotalAssetsGrp/EOYAmt0902096
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025376
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0500
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06554
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197369
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204423
IRS990/TotalGrossUBIAmt0-24552
IRS990/TotalLiabilitiesBOYAmt01166
IRS990/TotalLiabilitiesEOYAmt0903
IRS990/TotalLiabilitiesGrp/BOYAmt01166
IRS990/TotalLiabilitiesGrp/EOYAmt0903
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0602793
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0901193
IRS990/TotalProgramServiceExpensesAmt0197369
IRS990/TotalProgramServiceRevenueAmt0136105
IRS990/TotalRevenueGrp/ExclusionAmt0246
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0501638
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0502708
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-24552
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0603959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0902096
IRS990/TravelGrp/ProgramServicesAmt0520
IRS990/TravelGrp/TotalAmt0520
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 733
IRS990/USAddress/CityNm0EASTON
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WALLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04104438951
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE AMERICAN LEGION BLAKE-BLACKSTON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0520732677
ReturnHeader/Filer/PhoneNum04108224486
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 733
ReturnHeader/Filer/USAddress/CityNm0EASTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261553776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMP & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08603 COMMERCE DR STE 6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EASTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021601
ReturnHeader/PreparerPersonGrp/PhoneNum04107705151
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARIAN L SUMP CPA
ReturnHeader/ReturnTs02025-11-17T16:01:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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