Civic Intelligence

Stallings Williams Post 206 the American Legion

990 • Fiscal year 2020 • EIN 52-6077898

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 428Chesapeake Beach, MD 20732

(301) 855-6466

Siviq Scores

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

Liabilities / Assets

55th percentile

0.02x

Higher debt load relative to assets than 55% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.05x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

53rd percentile

3.2%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

70th percentile

3.9%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-27%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,590,211

Up $59,512 (+3.9%) from 2019

Net Assets

Up

$1,561,368

Up $63,586 (+4.2%) from 2019

Liabilities

Down

$28,843

Down $4,074 (-12%) from 2019

Revenue

Down

$607,793

Down $222,188 (-27%) from 2019

Expenses

Down

$588,559

Down $70,423 (-11%) from 2019

Net Income

Down

$19,234

Down $151,765 (-89%) from 2019

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$0-$500KAssets 2011: $498,508Liabilities 2011: $94,096Net Assets 2011: $404,4122011Assets 2012: $513,636Liabilities 2012: $489Net Assets 2012: $513,1472012Assets 2013: $577,552Liabilities 2013: $489Net Assets 2013: $577,0632013Assets 2014: $640,860Liabilities 2014: $13,743Net Assets 2014: $627,1172014Assets 2015: $714,823Liabilities 2015: $5,747Net Assets 2015: $709,0762015Assets 2016: $854,369Liabilities 2016: $13,522Net Assets 2016: $840,8472016Assets 2017: $1,117,909Liabilities 2017: $24,084Net Assets 2017: $1,093,8252017Assets 2018: $1,304,827Liabilities 2018: $38,776Net Assets 2018: $1,266,0512018Assets 2019: $1,530,699Liabilities 2019: $32,917Net Assets 2019: $1,497,7822019Assets 2020: $1,590,211Liabilities 2020: $28,843Net Assets 2020: $1,561,3682020Assets 2021: $1,699,448Liabilities 2021: $44,662Net Assets 2021: $1,654,7862021Assets 2022: $385,697Liabilities 2022: -$72,128Net Assets 2022: $457,8252022Assets 2023: $1,882,229Liabilities 2023: $32,319Net Assets 2023: $1,849,9102023Assets 2024: $1,759,207Liabilities 2024: $52,713Net Assets 2024: $1,706,4942024

Highlighted filing

2020

Assets$1,590,211
Liabilities$28,843
Net Assets$1,561,368

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $429,4902011Revenue 2012: $451,811Expenses 2012: $376,682Net Income 2012: $75,1292012Revenue 2013: $482,677Expenses 2013: $433,379Net Income 2013: $49,2982013Revenue 2014: $466,831Expenses 2014: $404,243Net Income 2014: $62,5882014Revenue 2015: $494,206Expenses 2015: $398,432Net Income 2015: $95,7742015Revenue 2016: $623,488Expenses 2016: $495,346Net Income 2016: $128,1422016Revenue 2017: $735,614Expenses 2017: $482,636Net Income 2017: $252,9782017Revenue 2018: $800,195Expenses 2018: $591,789Net Income 2018: $208,4062018Revenue 2019: $829,981Expenses 2019: $658,982Net Income 2019: $170,9992019Revenue 2020: $607,793Expenses 2020: $588,559Net Income 2020: $19,2342020Revenue 2021: $1,593,132Expenses 2021: $1,244,045Net Income 2021: $349,0872021Revenue 2022: $1,097,602Expenses 2022: $1,042,168Net Income 2022: $55,4342022Revenue 2023: $1,281,346Expenses 2023: $1,136,854Net Income 2023: $144,4922023Revenue 2024: $1,040,188Expenses 2024: $1,274,928Net Income 2024: -$234,7402024

Highlighted filing

2020

Revenue$607,793
Expenses$588,559
Net Income$19,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$1,219,535
Mission and Program Overview

Mission

A community service organization dedicated to serve the needs of veterans of all wars, their widows, and dependent children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$619,616$629,777▲ $10,161
Investments in Publicly Traded Securities$443,979$502,550▲ $58,571
Land, Buildings, and Equipment, Net$415,105$438,956▲ $23,851
Savings and Temporary Cash Investments$30,621$0▼ $30,621
Inventories for Sale or Use$16,265$13,799▼ $2,466
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,530,699$1,590,211▲ $59,512
Other Assets Total$5,113$5,129▲ $16
Liabilities
Accounts Payable and Accrued Expenses$30,245$26,898▼ $3,347
Other Liabilities$2,672$1,945▼ $727
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$32,917$28,843▼ $4,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,497,782$1,561,368▲ $63,586
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,497,782$1,561,368▲ $63,586
Total Liabilities and Net Assets / Fund Balance$1,530,699$1,590,211▲ $59,512

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$338,761$130,198$457,969
Equipment$10,116$72,798$82,914
Buildings$26,609$72,195$48,804
Other Land Buildings$1,346$15,397$16,743
Land$62,124-$12,124
Compensation and Service Providers

Board Members and Trustees

NameTitle
Fred BlakeExecutive Board
Jack GregoryExecutive Board
Nick SandovalExecutive Board
Roland PelletierExecutive Board
Tim Markwald1st Vice Commander
Charlie Choux2nd Vice Commander
Bill RustmannAdjutant
Rob SybertAssistant Finance
Kirk LarmanChaplain
Scott DeaconCommander
Les GriffithFinance Officer
Al LandisHistorian
Pat MccoyJudge Advocate
John P SherkusService Officer
Pat MurphySgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$172,921
Investment Income
$23,591
Other Revenue
$411,281
Change in Net Assets
$19,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$389,837
Grants and Similar Amounts Paid$144,734
Salaries, Compensation, and Employee Benefits$53,988
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$23,836$166,855-$190,691
Grants to Domestic Orgs$126,575--$126,575
Depreciation Depletion-$58,783-$58,783
Comp Disqual Persons$48,967--$48,967
Fees for Services Accounting$714$17,674-$18,388
Grants to Domestic Individuals$18,159--$18,159
Office Expenses$858$15,793-$16,651
Insurance-$11,016-$11,016
Payroll Taxes$5,021--$5,021
Conferences and Meetings-$1,805-$1,805
Other Expenses$5,308$165-$165
Advertising$126--$126
Total Functional Expenses$315,502$273,057$0$588,559
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Legion - National TreasurerIndianapolis, IN-Donaton$40,000
Auxiliary Post 206Chesapeake Beach, MD--$13,000
Calvert HospicePrince Frederick, MD-Donation$10,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$899,120
Gaming Direct Expenses$509,715
Fundraising Direct Expenses$1,000
Fundraising Gross Income$830
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$1,265
Accrued Wages Payable$592
Payroll Liabilities$88
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 - Explanation of Classes of Members or Sharehold

Any person shall be eligible for membership in the american legion who was a member of the army, navy, marine corps, coast guard or aid force of the united states and assigned to active duty at some time during specific time periods outlined in the articles. Membership in the american legion is membership in the national organization of the american legion by affiliation with posts.

Form 990, Part VI, Line 7A - How Members or Shar. Elect Governing Body

All members of the american legion post 206 in good standing have the right to vote for the officers of the post. Each post has the right to send 5 delegates to the national convention to vote on national legion issues.

Form 990, Part VI, Line 7B - Decisions of Governing Body Approval by Membe

Matters of the post that are deemed to be of a high importance are put to vote for the entire membership of the post.

Form 990, Part VI, Line 11B - Form 990 Review Process

The board is notified when information return is available for review. A copy is maintained at the office for those who request to review.

Form 990, Part VI, Line 12C - Explanation of Monitoring and Enforcement

The post follows the national american legions conflict of interest policy. All members of the board, committees, officers and key employeees are required to disclose potential conflicts of interest, which is reviewed annually at the executive committee meeting.

Form 990, Part VI, Line 19 - Other Organization Documents Publicly Availab

The organization makes its governing documents, conflict of interest policy, and financial information available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Stallings Williams Post 206
EIN
52-6077898
In Care Of
% ROBERT SYBERT
Phone
3018556466
Address
PO BOX 428, CHESAPEAKE BEACH, MD 20732

Signing Officer

Name
Robert Sybert
Title
Finance Officer
Phone
3018556466
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Sybert
Formed
1948
Legal Domicile
Md
Voting Board Members
710
Independent Board Members
0
Employees
9
Volunteers
150

Preparer

Firm
Garbelman Winslow CPAs
Address
9540 Marlboro Pike, Upper Marlboro, MD 20772
Preparer
Samantha A Bowling
Phone
3015999666
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D - Other Program Services Description

To assist and support members in times of need sons of the american legion - to honor the service and sacrifice of legionnaires

Form 990 Part IX Line 24 - Other Expenses

Description:cleaning - building total expenses:51085 program services:5808 management and general:45277

Form 990 Part IX Line 24 - Other Expenses

Description:information technology total expenses:678 program services:126 management and general:552

Form 990 Part IX Line 24 - Other Expenses

Description:legion dues total expenses:440 program services:100 management and general:340

Form 990 Part IX Line 24 - Other Expenses

Description:licenses and permits total expenses:1365 program services:104 management and general:1261

Form 990 Part IX Line 24 - Other Expenses

Description:repairs & maintenance total expenses:72229 program services:446 management and general:71783

Form 990 Part IX Line 24 - Other Expenses

Description:subscriptions total expenses:90 management and general:90

Form 990 Part IX Line 24 - Other Expenses

Description:supplies total expenses:7787 program services:2591 management and general:5196

Form 990 Part IX Line 24 - Other Expenses

Description:other taxes total expenses:16047 program services:8853 management and general:7194

Form 990 Part IX Line 24 - Other Expenses

Description:taxes - real estate total expenses:3613 management and general:3613

Form 990 Part IX Line 24 - Other Expenses

Description:telephone total expenses:93 management and general:93

Form 990 Part IX Line 24 - Other Expenses

Description:utilities total expenses:31456 management and general:31456

Form 990 Part IX Line 24 - Other Expenses

Description:security deposit total expenses:1667 program services:1667

Form 990 Part IX Line 24 - Other Expenses

Description:sons of the american legion total expenses:1241 program services:1241

Form 990 Part IX Line 24 - Other Expenses

Description:wakes total expenses:701 program services:701

Form 990 Part IX Line 24 - Other Expenses

Description:donation total expenses:-425 program services:-425

Form 990 Part IX Line 24 - Other Expenses

Description:entertainment total expenses:1430 program services:1430

Form 990 Part IX Line 24 - Other Expenses

Description:gifts total expenses:1164 program services:1164

Form 990 Part IX Line 24 - Other Expenses

Description:credit memo total expenses:30 program services:30

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IRS990/Form990PartVIISectionAGrp/PersonNm10ROB SYBERT
IRS990/Form990PartVIISectionAGrp/PersonNm11NICK SANDOVAL
IRS990/Form990PartVIISectionAGrp/PersonNm12JACK GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm13FRED BLAKE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SERVICE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAPLAIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt8JUDGE ADVOCATE
IRS990/Form990PartVIISectionAGrp/TitleTxt9FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10ASSISTANT FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE BOARD
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IRS990/GainOrLossGrp/SecuritiesAmt04236
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IRS990/GamingGrossIncomeAmt0899120
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt096827
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt021997
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BEVERAGE PURCHASES
IRS990/OtherExpensesGrp/Desc1FOOD PURCHASES
IRS990/OtherExpensesGrp/Desc2CLEANING - COVID
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0LOUNGE INCOME
IRS990/ProgramServiceRevenueGrp/Desc1DANCES
IRS990/ProgramServiceRevenueGrp/Desc2DINNERS
IRS990/ProgramServiceRevenueGrp/Desc3SONS OF THE AMERICAN LEGION
IRS990/ProgramServiceRevenueGrp/Desc4OTHER
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14738
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38259
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt44709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0148154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14738
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38259
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44709
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE ORGANIZATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY THROUGH DONATIONS AND PROGRAMS SUCH AS, CHILDREN & YOUTH, OPERATION SHOEBOX AND OPERATION SECOND CHANCE
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
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IRS990/PYInvestmentIncomeAmt013924
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0440697
IRS990/PYOtherRevenueAmt0479167
IRS990/PYProgramServiceRevenueAmt0336890

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.05$1.71$1.04$1.27$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.03$1.85$1.28$1.14$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.07$0.46$1.10$1.04$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.04$1.65$1.59$1.24$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.59$0.03$1.56$0.61$0.59$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.50$0.83$0.66$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.04$1.27$0.80$0.59$0.21
2017Summary only. Only limited summary data is available for this year.$1.12$0.02$1.09$0.74$0.48$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.62$0.50$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.71$0.49$0.40$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.47$0.40$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.48$0.43$0.05
2012Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.45$0.38$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.09$0.40$0.43