Civic Intelligence

Webster B Harrison American Legion

990 • Fiscal year 2023 • EIN 52-6077997

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 27, 2024

Organization ProfileN/A
240 East Main StreetHancock, MD 21750

(301) 678-5961

Siviq Scores

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

Liabilities / Assets

88th percentile

0.22x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

41st percentile

2.3%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

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

Asset Growth

64th percentile

7.7%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

10th percentile

-28%

Faster revenue growth than 10% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$139,613

Up $10,040 (+7.7%) from 2022

Net Assets

Up

$109,472

Up $8,331 (+8.2%) from 2022

Liabilities

Up

$30,141

Up $1,709 (+6.0%) from 2022

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin41st percentile

Revenue

Down

$367,057

Down $142,494 (-28%) from 2022

Expenses

Down

$358,726

Down $130,025 (-27%) from 2022

Net Income

Down

$8,331

Down $12,469 (-60%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$300K$200K$100K$0-$100KAssets 2013: $24,880Liabilities 2013: $52,115Net Assets 2013: -$27,2352013Assets 2014: $21,652Liabilities 2014: $46,626Net Assets 2014: -$24,9742014Assets 2015: $26,848Liabilities 2015: $46,692Net Assets 2015: -$19,8442015Assets 2016: $30,974Liabilities 2016: $48,008Net Assets 2016: -$17,0342016Assets 2017: $29,123Liabilities 2017: $47,941Net Assets 2017: -$18,8182017Assets 2018: $23,764Liabilities 2018: $45,642Net Assets 2018: -$21,8782018Assets 2019: $36,307Liabilities 2019: $38,207Net Assets 2019: -$1,9002019Assets 2020: -$6,334Liabilities 2020: $37,045Net Assets 2020: -$43,3792020Assets 2021: $111,859Liabilities 2021: $31,518Net Assets 2021: $80,3412021Assets 2022: $129,573Liabilities 2022: $28,432Net Assets 2022: $101,1412022Assets 2023: $139,613Liabilities 2023: $30,141Net Assets 2023: $109,4722023Assets 2024: $202,381Liabilities 2024: $28,114Net Assets 2024: $174,2672024

Highlighted filing

2023

Assets$139,613
Liabilities$30,141
Net Assets$109,472
Open 2023 Filing

Operations Trend

Revenue Growth10th percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $212,771Expenses 2013: $231,370Net Income 2013: -$18,5992013Revenue 2014: $203,198Expenses 2014: $200,937Net Income 2014: $2,2612014Revenue 2015: $167,537Expenses 2015: $162,407Net Income 2015: $5,1302015Revenue 2016: $275,312Expenses 2016: $272,502Net Income 2016: $2,8102016Revenue 2017: $269,466Expenses 2017: $271,250Net Income 2017: -$1,7842017Revenue 2018: $252,100Expenses 2018: $255,160Net Income 2018: -$3,0602018Revenue 2019: $323,734Expenses 2019: $303,756Net Income 2019: $19,9782019Revenue 2020: $194,650Expenses 2020: $236,129Net Income 2020: -$41,4792020Revenue 2021: $312,797Expenses 2021: $217,675Net Income 2021: $95,1222021Revenue 2022: $509,551Expenses 2022: $488,751Net Income 2022: $20,8002022Revenue 2023: $367,057Expenses 2023: $358,726Net Income 2023: $8,3312023Revenue 2024: $409,055Expenses 2024: $344,260Net Income 2024: $64,7952024

Highlighted filing

2023

Revenue$367,057
Expenses$358,726
Net Income$8,331
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 27, 2024
Return Version
2023v5.0
Gross Receipts
$1,947,076
Mission and Program Overview

Mission

Support and provide facilities for use of veterans and help those in need in hospitals etc

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$101,141$109,472▲ $8,331
Land, Buildings, and Equipment, Net$73,641$85,925▲ $12,284
Cash and Non-Interest-Bearing Accounts$46,690$32,192▼ $14,498
Savings and Temporary Cash Investments$9,242$21,496▲ $12,254
Total Assets$129,573$139,613▲ $10,040
Liabilities
Other Liabilities$28,432$25,151▼ $3,281
Accounts Payable and Accrued Expenses-$4,990-
Total Liabilities$28,432$30,141▲ $1,709
Net Assets / Fund Balance
Total Net Assets Fund Balance$101,141$109,472▲ $8,331
Total Liabilities and Net Assets / Fund Balance$129,573$139,613▲ $10,040

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,745$13,783$75,528
Land$12,189-$12,189
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Lewis Truax JrAdjutant
Michael FoxCommander
Robert PottsFirst Vice
Lewis C Truax IiiGeneral Mana
Josh MccuskerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,464
Investment Income
$8
Other Revenue
$363,585
Change in Net Assets
$8,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,266
Salaries, Compensation, and Employee Benefits$33,700
Grants and Similar Amounts Paid$3,760
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$212,172
Comp Disqual Persons---$30,484
Occupancy---$22,546
Insurance---$13,284
Information Technology---$5,431
Payments to Affiliates---$4,088
Office Expenses---$3,477
Depreciation Depletion---$3,466
Payroll Taxes---$3,216
Grants to Domestic Orgs---$2,010
Grants to Domestic Individuals---$1,750
Interest---$1,330
Other Expenses---$1,144
Total Functional Expenses$0$0$0$358,726
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,602,506
Gaming Direct Expenses$1,372,033
Fundraising Direct Expenses$15,017
Fundraising Gross Income$8,967
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
Mortgages$25,151
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
Yes
Other officer compensation reviewed
Yes
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 2

“Lewis truax, jr. Lewis truax, iii director general mgr. Family relationship”

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

“The general manager and adjutant review the 990 prior to its filing with the irs and then forward to the full board for final approval.”

Form 990, Page 6, Part VI, Line 15A

“The board of director's approves the salary of the general manager.”

Form 990, Page 6, Part VI, Line 15B

“No other officers or top officials other than general manager.”

Form 990, Page 6, Part VI, Line 19

“The organization's form 990 and all governing documents are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Webster B Harrison Post 26
EIN
52-6077997
Phone
3016785961
Address
240 EAST MAIN STREET, HANCOCK, MD 21750
Doing Business As
American Legion Post No 26

Signing Officer

Name
Lewis C Truax Iii
Title
General Manager
Phone
3016785961
Signed
2024-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lewis C Truax Iii
Formed
1952
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
5

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19405 EMERALD SQUARE STE 1400, HAGERSTOWN, MD 21742
Preparer
Kelly a Garbinski CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees 1,230 0 0 maryland employer services 210,942 0 0 total 212,172 0 0”

Raw XML Appendix340 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3FIRST VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL MANA
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt015017
IRS990/FundraisingGrossIncomeAmt08967
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt01372033
IRS990/GamingGrossIncomeAmt01602506
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01750
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01947076
IRS990/GrossSalesOfInventoryAmt0332131
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt05431
IRS990/InsuranceGrp/TotalAmt013284
IRS990/InterestGrp/TotalAmt01330
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019192
IRS990/LandBldgEquipBasisNetGrp/BOYAmt073641
IRS990/LandBldgEquipBasisNetGrp/EOYAmt085925
IRS990/LandBldgEquipCostOrOtherBssAmt0105117
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT AND PROVIDE FACILITIES FOR USE OF VETERANS AND HELP THOSE IN NEED IN HOSPITALS ETC.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0101141
IRS990/NetAssetsOrFundBalancesEOYAmt0109472
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-6050
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IRS990/NetIncomeOrLossGrp/ExclusionAmt0139162
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt022546
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BUILDING
IRS990/OtherExpensesGrp/Desc1BANK SERVICE FEE
IRS990/OtherExpensesGrp/Desc2FLAG FOR GRAVESITES
IRS990/OtherExpensesGrp/Desc3LICENSE & PERMITS
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IRS990/PartialLiquidationInd0false
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IRS990ScheduleG/IndividualWithBooksNm0LEWIS C TRUAX III
IRS990ScheduleG/LicensedInd0true
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IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MARYLAND 230,474
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEWIS TRUAX, JR. LEWIS TRUAX, III DIRECTOR GENERAL MGR. FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MANAGER AND ADJUTANT REVIEW THE 990 PRIOR TO ITS FILING WITH THE IRS AND THEN FORWARD TO THE FULL BOARD FOR FINAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTOR'S APPROVES THE SALARY OF THE GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER OFFICERS OR TOP OFFICIALS OTHER THAN GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 AND ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL FEES 1,230 0 0 MARYLAND EMPLOYER SERVICES 210,942 0 0 TOTAL 212,172 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0129573
IRS990/TotalAssetsEOYAmt0139613
IRS990/TotalAssetsGrp/BOYAmt0129573
IRS990/TotalAssetsGrp/EOYAmt0139613
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028432
IRS990/TotalLiabilitiesEOYAmt030141
IRS990/TotalLiabilitiesGrp/BOYAmt028432
IRS990/TotalLiabilitiesGrp/EOYAmt030141
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109472
IRS990/TotalProgramServiceRevenueAmt03464
IRS990/TotalRevenueGrp/ExclusionAmt0369635
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03472
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0367057
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139613
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 EAST MAIN STREET
IRS990/USAddress/CityNm0HANCOCK
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021750
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEWIS C TRUAX III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03016785961
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEBSTER B HARRISON POST 26
ReturnHeader/Filer/BusinessNameControlTxt0WEBS
ReturnHeader/Filer/EIN0526077997
ReturnHeader/Filer/PhoneNum03016785961
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0HANCOCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021750
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520783935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH ELLIOTT KEARNS & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019405 EMERALD SQUARE STE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAGERSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021742
ReturnHeader/PreparerPersonGrp/PhoneNum03017335020
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY A GARBINSKI CPA
ReturnHeader/ReturnTs02024-10-14T16:28:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$139,613
Liabilities
$30,141
Net assets
$109,472
Revenue
$367,057
Expenses
$358,726
Net income
$8,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.28$1.74$4.09$3.44$0.65
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.30$1.09$3.67$3.59$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.28$1.01$5.10$4.89$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.32$0.80$3.13$2.18$0.95
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.37$0.43$1.95$2.36$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.38$0.02$3.24$3.04$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.46$0.22$2.52$2.55$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.48$0.19$2.69$2.71$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.48$0.17$2.75$2.73$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.47$0.20$1.68$1.62$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.47$0.25$2.03$2.01$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.52$0.27$2.13$2.31$0.19