Civic Intelligence

American Legion Post 78Grant Post 78

EIN 55-0387390 • 501(c)19 • Petersburg, WV

Profile

Organization of/and meeting place for veterans

PO Box 537Petersburg, WV 26847
Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

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

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

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

Net Margin

58th percentile

9.9%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

7.4%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

43rd percentile

3.4%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$312,759

Up $21,574 (+7.4%) from 2023

Liabilities

Down

-$100

Down $1,453 (-107%) from 2023

Net Assets

Up

$312,859

Up $23,027 (+7.9%) from 2023

Operations
Liabilities / Revenue1st percentileNet Margin58th percentile

Revenue

Up

$232,283

Up $7,532 (+3.4%) from 2023

Expenses

Up

$209,256

Up $22,073 (+12%) from 2023

Net Income

Down

$23,027

Down $14,541 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2011: $40,360Liabilities 2011: $8692011Assets 2012: $31,678Liabilities 2012: $1,0772012Assets 2013: $25,258Liabilities 2013: $1,0752013Assets 2014: $25,524Liabilities 2014: $1,0072014Assets 2015: $45,368Liabilities 2015: $20,9742015Assets 2016: $57,254Liabilities 2016: $12,5562016Assets 2017: $59,916Liabilities 2017: $3,9432017Assets 2018: $66,310Liabilities 2018: $9212018Assets 2019: $74,274Liabilities 2019: $825Net Assets 2019: $73,4492019Assets 2020: $95,115Liabilities 2020: $933Net Assets 2020: $94,1822020Assets 2021: $156,358Liabilities 2021: $447Net Assets 2021: $155,9112021Assets 2022: $253,599Liabilities 2022: $1,335Net Assets 2022: $252,2642022Assets 2023: $291,185Liabilities 2023: $1,353Net Assets 2023: $289,8322023Assets 2024: $312,759Liabilities 2024: -$100Net Assets 2024: $312,8592024

Highlighted filing

2024

Assets$312,759
Liabilities-$100
Net Assets$312,859
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $105,741Expenses 2011: $104,235Net Income 2011: $1,5062011Revenue 2012: $95,135Expenses 2012: $104,025Net Income 2012: -$8,8902012Revenue 2013: $95,897Expenses 2013: $102,315Net Income 2013: -$6,4182013Revenue 2014: $102,801Expenses 2014: $101,338Net Income 2014: $1,4632014Revenue 2015: $98,569Expenses 2015: $98,075Net Income 2015: $4942015Revenue 2016: $121,258Expenses 2016: $100,954Net Income 2016: $20,3042016Revenue 2017: $110,968Expenses 2017: $100,693Net Income 2017: $10,2752017Revenue 2018: $136,082Expenses 2018: $126,666Net Income 2018: $9,4162018Revenue 2019: $164,031Expenses 2019: $155,971Net Income 2019: $8,0602019Revenue 2020: $151,396Expenses 2020: $130,563Net Income 2020: $20,8332020Revenue 2021: $199,923Expenses 2021: $138,316Net Income 2021: $61,6072021Revenue 2022: $256,927Expenses 2022: $167,296Net Income 2022: $89,6312022Revenue 2023: $224,751Expenses 2023: $187,183Net Income 2023: $37,5682023Revenue 2024: $232,283Expenses 2024: $209,256Net Income 2024: $23,0272024

Highlighted filing

2024

Revenue$232,283
Expenses$209,256
Net Income$23,027
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$312,759
Liabilities
-$100
Net assets
$312,859
Revenue
$232,283
Expenses
$209,256
Net income
$23,027
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.00$3.13$2.32$2.09$0.23
2023Summary only. Only limited summary data is available for this year.$2.91$0.01$2.90$2.25$1.87$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.01$2.52$2.57$1.67$0.90
2021Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$2.00$1.38$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.01$0.94$1.51$1.31$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.73$1.64$1.56$0.08
2018Summary only. Only limited summary data is available for this year.$0.66$0.01$1.36$1.27$0.09
2017Summary only. Only limited summary data is available for this year.$0.60$0.04$1.11$1.01$0.10
2016Summary only. Only limited summary data is available for this year.$0.57$0.13$1.21$1.01$0.20
2015Summary only. Only limited summary data is available for this year.$0.45$0.21$0.99$0.98$0.00
2014Summary only. Only limited summary data is available for this year.$0.26$0.01$1.03$1.01$0.01
2013Summary only. Only limited summary data is available for this year.$0.25$0.01$0.96$1.02$0.06
2012Summary only. Only limited summary data is available for this year.$0.32$0.01$0.95$1.04$0.09
2011Summary only. Only limited summary data is available for this year.$0.40$0.01$1.06$1.04$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.2
Gross Receipts
$523,476
Mission and Program Overview

Mission

Organization of/and meeting place for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$289,832$312,859▲ $23,027
Cash and Non-Interest-Bearing Accounts$232,687$194,364▼ $38,323
Land, Buildings, and Equipment, Net$58,498$118,395▲ $59,897
Total Assets$291,185$312,759▲ $21,574
Liabilities
Other Liabilities$1,353$-100▼ $1,453
Total Liabilities$1,353$-100▼ $1,453
Net Assets / Fund Balance
Total Net Assets Fund Balance$289,832$312,859▲ $23,027
Total Liabilities and Net Assets / Fund Balance$291,185$312,759▲ $21,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,480$19,946-
Equipment$20,915$56,653-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steve WratchfordCommander
Vernon TinglerFirst Vice-Commander
Eston Mallow IIFiscal Officercontroller
Revenue and Support

Revenue Composition

Contributions and Grants
$10,868
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$221,414
All Other Contributions
$10,533
Change in Net Assets
$23,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,030
Salaries, Compensation, and Employee Benefits$50,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$47,928--$47,928
Other Salaries and Wages$46,161--$46,161
All Other Expenses$26,766--$26,766
Other Expenses$17,642--$17,642
Insurance$12,284--$12,284
Depreciation Depletion$6,417--$6,417
Payroll Taxes$4,065--$4,065
Fees for Services Accounting$900--$900
Advertising$725--$725
Fees for Services Legal$120--$120
Total Functional Expenses$209,256$0$0$209,256
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$308,783
Gaming Direct Expenses$220,527
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
Payroll Liabilities$-100
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization is made up of individual members.”

Member election for additional members Part VI line 7A

“The members of the organization have the power to elect the governing body.”

Committee meeting documentation Part VI line 8B

“Minutes of the meetings of the governing body are kept in file.”

Form 990 governing body review Part VI line 11

“The form 990 is provided to the governing body for review prior to filing.”

Other officer or key employee compensation Part VI line 15B

“The compensation for all employees is set by the governing body.”

Governing documents etc available to public Part VI line 19

“All governing documents and financial statements of the organization are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 78grant Post 78
EIN
55-0387390
In Care Of
% ESTON MALLOW
Address
PO BOX 537, Petersburg, WV 26847

Signing Officer

Name
Eston Mallow
Title
Fiscal Officercontroller
Signed
2025-05-13
Discuss with paid preparer
No

Organization Details

Formed
1955
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
5

Preparer

Firm
R Thomas CPA & Associates
Address
PO Box 655, Moorefield, WV 26836
Preparer
Rosalie Thomas
Phone
3045302035
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Part XI, Line 9, changes in net assets or fund balances reflects changes in equity to add opening equity for new bank accounts in the amount of $6,622.”

List of other expenses Part IX line 24E

“Other Expenses Program Costs 4,720 Other Taxes 17 Toys for local children for Christmas 8,203 Scholarship Recipients 4,000 Security 9,826”

Raw XML Appendix334 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AllOtherContributionsAmt010533
IRS990/AllOtherExpensesGrp/ProgramServicesAmt026766
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IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Eston Mallow II
IRS990/BooksInCareOfDetail/PhoneNum03048517782
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 537
IRS990/BooksInCareOfDetail/USAddress/CityNm0Petersburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd026847
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0232687
IRS990/CashNonInterestBearingGrp/EOYAmt0194364
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IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt070666
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IRS990/CYContributionsGrantsAmt010868
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0159030
IRS990/CYOtherRevenueAmt0221414
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IRS990/CYSalariesCompEmpBnftPaidAmt050226
IRS990/CYTotalExpensesAmt0209256
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0232283
IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt06417
IRS990/DepreciationDepletionGrp/TotalAmt06417
IRS990/Desc0ORGANIZATION OF/AND MEETING PLACE FOR VETERANS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0209256
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0900
IRS990/FeesForServicesAccountingGrp/TotalAmt0900
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0120
IRS990/FeesForServicesLegalGrp/TotalAmt0120
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt014.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Eston Mallow II
IRS990/Form990PartVIISectionAGrp/PersonNm1Steve Wratchford
IRS990/Form990PartVIISectionAGrp/PersonNm2Vernon Tingler
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0FISCAL OFFICERCONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2First Vice-Commander
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01955
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0220527
IRS990/GamingGrossIncomeAmt0308783
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0523476
IRS990/GrossRentsGrp/RealAmt048750
IRS990/GrossSalesOfInventoryAmt0155074
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt012284
IRS990/InsuranceGrp/TotalAmt012284
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt09
IRS990/LandBldgEquipAccumDeprecAmt076599
IRS990/LandBldgEquipBasisNetGrp/BOYAmt058498
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0118395
IRS990/LandBldgEquipCostOrOtherBssAmt0194994
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0335
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ORGANIZATION OF/AND MEETING PLACE FOR VETERANS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0289832
IRS990/NetAssetsOrFundBalancesEOYAmt0312859
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt088256
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt048750
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt048750
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt047928
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0LICENSES & DUES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIPS
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IRS990/OtherExpensesGrp/TotalAmt232530
IRS990/OtherExpensesGrp/TotalAmt317642
IRS990/OtherLiabilitiesGrp/BOYAmt01353
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04065
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013582
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/BuildingsGrp/BookValueAmt097480
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt056653
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt077568
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0118395
IRS990ScheduleD/TotalLiabilityAmt0-100
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0220527
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0220527
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0220527
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0308783
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0308783
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt088256
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IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Vernon Tingler
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Petersburg
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd026847
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF INDIVIDUAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MINUTES OF THE MEETINGS OF THE GOVERNING BODY ARE KEPT IN FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION FOR ALL EMPLOYEES IS SET BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Part XI, Line 9, changes in net assets or fund balances reflects changes in equity to add opening equity for new bank accounts in the amount of $6,622.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Other Expenses Program Costs 4,720 Other Taxes 17 Toys for local children for Christmas 8,203 Scholarship Recipients 4,000 Security 9,826
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0291185
IRS990/TotalAssetsEOYAmt0312759
IRS990/TotalAssetsGrp/BOYAmt0291185
IRS990/TotalAssetsGrp/EOYAmt0312759
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010868
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209256
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01353
IRS990/TotalLiabilitiesEOYAmt0-100
IRS990/TotalLiabilitiesGrp/BOYAmt01353
IRS990/TotalLiabilitiesGrp/EOYAmt0-100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0289832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0312859
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0209256
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232283
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0291185
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0312759
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTON MALLOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICERCONTROLLER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 78GRANT POST 78
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0550387390
ReturnHeader/Filer/InCareOfNm0% ESTON MALLOW
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 537
ReturnHeader/Filer/USAddress/CityNm0Petersburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026847
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260445120
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R Thomas CPA & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 655
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Moorefield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026836
ReturnHeader/PreparerPersonGrp/PhoneNum03045302035
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSALIE THOMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-26T12:17:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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