Civic Intelligence

Webster B Harrison American Legion

990 • Fiscal year 2024 • EIN 52-6077997

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 05, 2025

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

87th percentile

0.14x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.07x

Higher debt load relative to revenue than 74% of similar nonprofits.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

16%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$35,759

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

92nd percentile

45%

Faster asset growth than 92% of similar nonprofits.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

2024 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$202,381

Up $62,768 (+45%) from 2023

Net Assets

Up

$174,267

Up $64,795 (+59%) from 2023

Liabilities

Down

$28,114

Down $2,027 (-6.7%) from 2023

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin63rd percentile

Revenue

Up

$409,055

Up $41,998 (+11%) from 2023

Expenses

Down

$344,260

Down $14,466 (-4.0%) from 2023

Net Income

Up

$64,795

Up $56,464 (+678%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2024

Assets$202,381
Liabilities$28,114
Net Assets$174,267
Open 2024 Filing

Operations Trend

Revenue Growth58th 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

2024

Revenue$409,055
Expenses$344,260
Net Income$64,795
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$2,463,244
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$109,472$174,267▲ $64,795
Land, Buildings, and Equipment, Net$85,925$119,666▲ $33,741
Savings and Temporary Cash Investments$21,496$55,406▲ $33,910
Cash and Non-Interest-Bearing Accounts$32,192$27,309▼ $4,883
Total Assets$139,613$202,381▲ $62,768
Liabilities
Other Liabilities$25,151$22,036▼ $3,115
Accounts Payable and Accrued Expenses$4,990$6,078▲ $1,088
Total Liabilities$30,141$28,114▼ $2,027
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,472$174,267▲ $64,795
Total Liabilities and Net Assets / Fund Balance$139,613$202,381▲ $62,768

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,307$17,531$114,838
Other Land Buildings$10,170$2,580$12,750
Land$12,189-$12,189
Equipment-$4,650$4,650
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lewis C Truax IiiGeneral ManaFT$35,759$35,759

Board Members and Trustees

NameTitle
David BartlesDirector
Lynn StahleDirector
Lewis Truax JrCommander
Harold WallsSecretary
William StempleTreasurer
Charles ZiesVice Command
Josh MccuskerVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,706
Investment Income
$16
Other Revenue
$404,333
Change in Net Assets
$64,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$230,692
Other Expenses$111,818
Grants and Similar Amounts Paid$1,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$175,621
Current Officers, Directors, Trustees, and Key Employees---$35,759
Occupancy---$24,995
Payroll Taxes---$19,312
Insurance---$14,018
Fees for Services Other---$9,436
Information Technology---$5,986
Depreciation Depletion---$5,569
Office Expenses---$5,075
Payments to Affiliates---$4,735
Interest---$1,890
Grants to Domestic Orgs---$1,000
Grants to Domestic Individuals---$750
Other Expenses---$626
Total Functional Expenses$0$0$0$344,260
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,026,442
Gaming Direct Expenses$1,803,574
Fundraising Gross Income$87,960
Fundraising Direct Expenses$48,383
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bingos$87,960$87,960$11,600$76,360
Total Events$87,960$87,960$48,383$39,577
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgages$22,036
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
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lewis C Truax Iii
Formed
1952
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
21
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
Raw XML Appendix375 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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IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt094804
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01931638
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02026442
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0222868
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0LEWIS C TRUAX III
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSIGHT & MONEY MANAGEMENT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LEWIS C TRUAX III
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0240 EAST MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HANCOCK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd021750
IRS990ScheduleG/StatesWhereGamingConductedCd0MD
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MARYLAND 222,868
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0139613
IRS990/TotalAssetsEOYAmt0202381
IRS990/TotalAssetsGrp/BOYAmt0139613
IRS990/TotalAssetsGrp/EOYAmt0202381
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344260
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030141
IRS990/TotalLiabilitiesEOYAmt028114
IRS990/TotalLiabilitiesGrp/BOYAmt030141
IRS990/TotalLiabilitiesGrp/EOYAmt028114
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109472
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0174267
IRS990/TotalProgramServiceRevenueAmt04706
IRS990/TotalReportableCompFromOrgAmt035759
IRS990/TotalRevenueGrp/ExclusionAmt0364756
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0409055
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139613
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0202381
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 EAST MAIN STREET
IRS990/USAddress/CityNm0HANCOCK
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021750
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEWIS C TRUAX III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03016785961
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
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/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY A GARBINSKI CPA
ReturnHeader/ReturnTs02025-11-12T14:14:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$202,381
Liabilities
$28,114
Net assets
$174,267
Revenue
$409,055
Expenses
$344,260
Net income
$64,795
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)19 • $1M-$5M nonprofits