Nonprofit · EIN 52-0565988
AMERICAN LEGION POST 0121 FRANCIS X ELDER POST
Tax-exempt · EMMITSBURG, MD 21727
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $268,430 | $254,359 | $14,071 | $851,613 | $2,938 | $848,675 |
| December 31, 2024 | 990 | $294,409 | $254,096 | $40,313 | $838,046 | $3,442 | $834,604 |
| December 31, 2023 | 990 | $281,631 | $237,238 | $44,393 | $797,201 | $2,910 | $794,291 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,720
- Investment income
- $21,220
- Net income from gaming
- $231,725
- Net income from sales of inventory
- $7,432
- Other revenue
- $240,490
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $5,898
- Other salaries and wages
- $74,992
- Salaries, compensation and benefits (total)
- $90,277
- Professional fundraising fees
- $0
- Accounting fees
- $1,650
- Occupancy
- $44,859
- Depreciation
- $15,597
Balance sheet and other
- Total assets, start of year
- $838,046
- Total assets, end of year
- $851,613
- Total liabilities, end of year
- $2,938
- Net assets, end of year
- $848,675
- Land, buildings and equipment
- $174,906
- Net assets without donor restrictions
- $848,675
- Gross receipts
- $1,548,423
- Employees
- 11
- Volunteers
- 24
- Year formed
- 1937
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONDALD ROSENSTEEL | ADJUTANT Trustee or director, Officer | 0.25 | $5,898 |
| MIKE SUTTON | PRESIDENT Trustee or director, Officer | 0.25 | $0 |
| BRAD GOTTSCHALL | JUDGE ADVOCA Trustee or director, Officer | 0.25 | $0 |
| KENNETH SIMUNDSON | FINANCE OFFI Trustee or director, Officer | 0.25 | $0 |
| KEVIN COGAN | COMMANDER Trustee or director, Officer | 0.25 | $0 |
| MARK GEORGE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| MICHAEL DONALDSON | BOARD MEMBER Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONDALD ROSENSTEEL | ADJUTANT Trustee or director, Officer | 0.25 | $6,184 |
| MIKE SUTTON | PRESIDENT Trustee or director, Officer | 0.25 | $0 |
| BRAD GOTTSCHALL | JUDGE ADVOCA Trustee or director, Officer | 0.25 | $0 |
| KENNETH SIMUNDSON | FINANCE OFFI Trustee or director, Officer | 0.25 | $0 |
| KEVIN COGAN | COMMANDER Trustee or director, Officer | 0.25 | $0 |
| MARK GEORGE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| MICHAEL DONALDSON | BOARD MEMBER Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONDALD ROSENSTEEL | ADJUTANT Trustee or director, Officer | 0.25 | $5,667 |
| MIKE SUTTON | 1ST VICE COM Trustee or director, Officer | 0.25 | $0 |
| BRAD GOTTSCHALL | JUDGE ADVOCA Trustee or director, Officer | 0.25 | $0 |
| KENNETH SIMUNDSON | TREASURER Trustee or director, Officer | 0.25 | $0 |
| KEVIN COGAN | COMMANDER Trustee or director, Officer | 0.25 | $0 |
| MARK GEORGE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| MICHAEL DONALDSON | BOARD MEMBER Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 218, EMMITSBURG, MD 21727-0218
- Principal officer (990 for 2025)
- KENNETH SIMUNDSON, 221 BENNETT CT, THURMONT, MD 21788
- Signed the 990
- KENNETH SIMUNDSON, FINANCE OFFICER
- Phone
- (301) 447-2274
- Return prepared by
- RAFFENSPERGER MARTIN & FINKENBINER LLC
Mission
SOCIAL CLUB
Program accomplishments
- RECREATIONAL AND SOCIAL ACTIVITIES WERE PROVIDED TO MEMBERS OF THE ORGANIZATION. SUPPORT WAS PROVIDED TO LOCAL VETERANS AND THEIR FAMILIES, FIRE AND AMBULANCE ORGANIZATIONS, AND VARIOUS CHARITIES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0565988
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $851,613
- Income (IRS master file)
- $1,548,423
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $268,430 | $254,359 | $851,613 | XML |
| 990 | December 2024 | $294,409 | $254,096 | $838,046 | XML |
| 990 | December 2023 | $281,631 | $237,238 | $797,201 | XML |
| 990 | December 2022 | $298,190 | $234,704 | $753,062 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-0565988).
Questions about AMERICAN LEGION POST 0121 FRANCIS X ELDER POST
- What is the EIN of AMERICAN LEGION POST 0121 FRANCIS X ELDER POST?
- The employer identification number (EIN) of AMERICAN LEGION POST 0121 FRANCIS X ELDER POST is 52-0565988.
- Is AMERICAN LEGION POST 0121 FRANCIS X ELDER POST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1943.
- Which annual return does AMERICAN LEGION POST 0121 FRANCIS X ELDER POST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN LEGION POST 0121 FRANCIS X ELDER POST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION POST 0121 FRANCIS X ELDER POST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION POST 0121 FRANCIS X ELDER POST?
- The 990 for the year ended December 31, 2025 names KENNETH SIMUNDSON.
- Who are the officers and directors of AMERICAN LEGION POST 0121 FRANCIS X ELDER POST?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $5,898 (RONDALD ROSENSTEEL, ADJUTANT).
- How much revenue does AMERICAN LEGION POST 0121 FRANCIS X ELDER POST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $268,430, expenses of $254,359 and total assets of $851,613 at year end.
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