Civic Intelligence

American Legion Post 40

990 • Fiscal year 2015 • EIN 58-6068024

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 09, 2016

Organization Profile
PO Box 444Ringgold, GA 30736

(706) 965-9200

Siviq Scores

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

Liabilities / Assets

58th percentile

0.01x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

1st percentile

-234%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$300,977

Down $57,415 (-16%) from 2014

Net Assets

Down

$298,723

Down $59,669 (-17%) from 2014

Liabilities

Up

$2,254

Up $2,254 from 2014

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin1st percentile

Revenue

Down

$25,524

Down $28,765 (-53%) from 2014

Expenses

Up

$85,193

Up $5,964 (+7.5%) from 2014

Net Income

Down

-$59,669

Down $34,729 (-139%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$400K$300K$200K$100K$0Assets 2011: $302,589Liabilities 2011: $0Net Assets 2011: $302,5892011Assets 2012: $304,589Liabilities 2012: $0Net Assets 2012: $304,5892012Assets 2013: $383,332Liabilities 2013: $0Net Assets 2013: $383,3322013Assets 2014: $358,392Liabilities 2014: $0Net Assets 2014: $358,3922014Assets 2015: $300,977Liabilities 2015: $2,254Net Assets 2015: $298,7232015Assets 2016: $273,729Liabilities 2016: $2,829Net Assets 2016: $270,9002016Assets 2017: $240,445Liabilities 2017: $2,675Net Assets 2017: $237,7702017Assets 2018: $236,302Liabilities 2018: $2,190Net Assets 2018: $234,1122018Assets 2019: $213,732Liabilities 2019: $1,961Net Assets 2019: $211,7712019Assets 2020: $162,407Liabilities 2020: $746Net Assets 2020: $161,6612020Assets 2021: $118,692Liabilities 2021: $1,617Net Assets 2021: $117,0752021Assets 2022: $120,585Liabilities 2022: $1,308Net Assets 2022: $119,2772022Assets 2023: $175,274Liabilities 2023: $1,409Net Assets 2023: $173,8652023Assets 2024: $229,741Liabilities 2024: $2,198Net Assets 2024: $227,5432024

Highlighted filing

2015

Assets$300,977
Liabilities$2,254
Net Assets$298,723
Open 2015 Filing

Operations Trend

Revenue Growth4th percentile

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

$200K$100K$0-$100KRevenue 2011: $136,050Expenses 2011: $135,666Net Income 2011: $3842011Revenue 2012: $194,488Expenses 2012: $111,910Net Income 2012: $82,5782012Revenue 2013: $181,991Expenses 2013: $103,248Net Income 2013: $78,7432013Revenue 2014: $54,289Expenses 2014: $79,229Net Income 2014: -$24,9402014Revenue 2015: $25,524Expenses 2015: $85,193Net Income 2015: -$59,6692015Revenue 2016: $60,206Expenses 2016: $88,029Net Income 2016: -$27,8232016Revenue 2017: $42,783Expenses 2017: $75,913Net Income 2017: -$33,1302017Revenue 2018: $73,131Expenses 2018: $76,789Net Income 2018: -$3,6582018Revenue 2019: $55,649Expenses 2019: $77,990Net Income 2019: -$22,3412019Revenue 2020: $12,779Expenses 2020: $62,889Net Income 2020: -$50,1102020Revenue 2021: $27,269Expenses 2021: $71,855Net Income 2021: -$44,5862021Revenue 2022: $62,226Expenses 2022: $60,024Net Income 2022: $2,2022022Revenue 2023: $152,329Expenses 2023: $97,741Net Income 2023: $54,5882023Revenue 2024: $162,819Expenses 2024: $109,141Net Income 2024: $53,6782024

Highlighted filing

2015

Revenue$25,524
Expenses$85,193
Net Income-$59,669
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 9, 2016
Return Version
2015v2.1
Gross Receipts
$228,994
Mission and Program Overview

Mission

The american legion exists to provide fraternal activities and fellowship for the military veterans of the united states armed forces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$174,396$172,241▼ $2,155
Cash and Non-Interest-Bearing Accounts$124,110$72,842▼ $51,268
Land, Buildings, and Equipment, Net$59,886$55,894▼ $3,992
Total Assets$358,392$300,977▼ $57,415
Liabilities
Accounts Payable and Accrued Expenses-$2,254-
Total Liabilities$0$2,254▲ $2,254
Net Assets / Fund Balance
Unrestricted Net Assets$358,392$298,723▼ $59,669
Total Net Assets Fund Balance$358,392$298,723▼ $59,669
Total Liabilities and Net Assets / Fund Balance$358,392$300,977▼ $57,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,448$134,552$172,000
Equipment-$23,746$23,746
Land$18,446-$18,446
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Daniel BettisFinance Offi
David LeaJr Vice Comm
Thomas KittleJudge Advoca
Charles McdowellSgt at Arms
James CutlerSr Vice Comm
Revenue and Support

Revenue Composition

Contributions and Grants
$2,760
Program Service Revenue
$0
Investment Income
$6,124
Other Revenue
$16,640
All Other Contributions
$1,588
Change in Net Assets
$-59,669
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,207
Salaries, Compensation, and Employee Benefits$33,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,820$7,488-$27,308
Occupancy$23,045--$23,045
Conferences and Meetings$7,032--$7,032
Payroll Taxes$4,847$1,831-$6,678
Benefits to Members$5,000--$5,000
Depreciation Depletion$3,992--$3,992
Fees for Services Accounting-$2,891-$2,891
Office Expenses$2,321--$2,321
Insurance$1,884--$1,884
Other Expenses$1,720--$1,720
Advertising$1,308--$1,308
Total Functional Expenses$72,983$12,210$0$85,193
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$207,431
Gaming Direct Expenses$191,042
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
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
No
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 6

“This fraternal organization is governed by members of the post.”

Form 990, Page 6, Part VI, Line 7A

“Members of the post elect officers and the post commander.”

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

“The post commander and bookkeeper review the 990 before the return is filed.”

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

“The governing board approves all salaries on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The 990 and organizational documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 40
EIN
58-6068024
Phone
7069659200
Address
PO BOX 444, RINGGOLD, GA 30736

Signing Officer

Name
James R Lea
Title
Commander
Phone
7069659200
Signed
2016-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James R Lea
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
20

Preparer

Firm
Keith Cochran CPA Pc
Address
7324 NASHVILLE ST, RINGGOLD, GA 30736
Preparer
Keith Cochran
Phone
7069377400
Raw XML Appendix306 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02254
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE AMERICAN LEGION EXISTS TO PROVIDE FRATERNAL ACTIVITIES AND FELLOWSHIP FOR THE MILITARY VETERANS OF THE UNITED STATES ARMED FORCES.
IRS990/AdvertisingGrp/ProgramServicesAmt01308
IRS990/AdvertisingGrp/TotalAmt01308
IRS990/AllOtherContributionsAmt01588
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt05000
IRS990/BenefitsToMembersGrp/TotalAmt05000
IRS990/BooksInCareOfDetail/PersonNm0CAROLYN HOOVER
IRS990/BooksInCareOfDetail/PhoneNum07069659200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05956 HWY 41
IRS990/BooksInCareOfDetail/USAddress/CityNm0RINGGOLD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030736
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0124110
IRS990/CashNonInterestBearingGrp/EOYAmt072842
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt07032
IRS990/ConferencesMeetingsGrp/TotalAmt07032
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt012428
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt05000
IRS990/CYContributionsGrantsAmt02760
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06124
IRS990/CYOtherExpensesAmt046207
IRS990/CYOtherRevenueAmt016640
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-59669
IRS990/CYSalariesCompEmpBnftPaidAmt033986
IRS990/CYTotalExpensesAmt085193
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt025524
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03992
IRS990/DepreciationDepletionGrp/TotalAmt03992
IRS990/Desc0PROVIDED FRATERNAL SERVICES FOR VETERANS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt065969
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02891
IRS990/FeesForServicesAccountingGrp/TotalAmt02891
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES MCDOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS KITTLE
IRS990/Form990PartVIISectionAGrp/PersonNm2DANIEL BETTIS
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID LEA
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES CUTLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt1JUDGE ADVOCA
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt3JR VICE COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt4SR VICE COMM
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0191042
IRS990/GamingGrossIncomeAmt0207431
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0228994
IRS990/GrossSalesOfInventoryAmt012679
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01884
IRS990/InsuranceGrp/TotalAmt01884
IRS990/InvestmentIncomeGrp/ExclusionAmt06124
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06124
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0158298
IRS990/LandBldgEquipBasisNetGrp/BOYAmt059886
IRS990/LandBldgEquipBasisNetGrp/EOYAmt055894
IRS990/LandBldgEquipCostOrOtherBssAmt0214192
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01172
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE AMERICAN LEGION EXISTS TO PROVIDE FRATERNAL ACTIVITIES AND FELLOWSHIP FOR THE MILITARY VETERANS OF THE UNITED STATES ARMED FORCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0358392
IRS990/NetAssetsOrFundBalancesEOYAmt0298723
IRS990/NetIncomeFromGamingGrp/ExclusionAmt016389
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt016389
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0251
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0251
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt023045
IRS990/OccupancyGrp/TotalAmt023045
IRS990/OfficeExpensesGrp/ProgramServicesAmt02321
IRS990/OfficeExpensesGrp/TotalAmt02321
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CHARITY - BENEVOLENCE
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt02014
IRS990/OtherExpensesGrp/ProgramServicesAmt11720
IRS990/OtherExpensesGrp/TotalAmt02014
IRS990/OtherExpensesGrp/TotalAmt11720
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07488
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt019820
IRS990/OtherSalariesAndWagesGrp/TotalAmt027308
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01831
IRS990/PayrollTaxesGrp/ProgramServicesAmt04847
IRS990/PayrollTaxesGrp/TotalAmt06678
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES R LEA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0BENEVOLENCE PROGRAMS - DONATED MONEY TO VARIOUS BENEVOLENT ORGANIZATIONS, NEEDY INDIVIDUALS INCLUDING DEATH BENEFITS TO WIDOWS OF VETERANS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07014
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01000
IRS990/PYContributionsGrantsAmt015878
IRS990/PYInvestmentIncomeAmt04572
IRS990/PYOtherExpensesAmt046573
IRS990/PYOtherRevenueAmt033839
IRS990/PYRevenuesLessExpensesAmt0-24940
IRS990/PYSalariesCompEmpBnftPaidAmt031656
IRS990/PYTotalExpensesAmt079229
IRS990/PYTotalRevenueAmt054289
IRS990/ReconcilationRevenueExpnssAmt0-59669
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0174396
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172241
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt037448
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0134552
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0172000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023746
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023746
IRS990ScheduleD/LandGrp/BookValueAmt018446
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018446
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055894
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0191042
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0207431
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0207431
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt016389
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0191042
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0191042
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CAROLYN HOOVER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05956 HWY 41
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RINGGOLD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0GA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd030736
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FRATERNAL ORGANIZATION IS GOVERNED BY MEMBERS OF THE POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE POST ELECT OFFICERS AND THE POST COMMANDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POST COMMANDER AND BOOKKEEPER REVIEW THE 990 BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD APPROVES ALL SALARIES ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 AND ORGANIZATIONAL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0358392
IRS990/TotalAssetsEOYAmt0300977
IRS990/TotalAssetsGrp/BOYAmt0358392
IRS990/TotalAssetsGrp/EOYAmt0300977
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02760
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072983
IRS990/TotalFunctionalExpensesGrp/TotalAmt085193
IRS990/TotalGrossUBIAmt0251
IRS990/TotalLiabilitiesEOYAmt02254
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02254
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0358392
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0298723
IRS990/TotalProgramServiceExpensesAmt072983
IRS990/TotalRevenueGrp/ExclusionAmt022513
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025524
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0251
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0358392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0300977
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0358392
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0298723
IRS990/USAddress/AddressLine1Txt0144 POST OAK RD
IRS990/USAddress/CityNm0RINGGOLD
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030736
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES R LEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07069659200
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 40
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0586068024
ReturnHeader/Filer/PhoneNum07069659200
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 444
ReturnHeader/Filer/USAddress/CityNm0RINGGOLD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030736
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300099702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEITH COCHRAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07324 NASHVILLE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RINGGOLD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030736
ReturnHeader/PreparerPersonGrp/PhoneNum07069377400
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH COCHRAN
ReturnHeader/ReturnTs02016-05-10T15:28:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$300,977
Liabilities
$2,254
Net assets
$298,723
Revenue
$25,524
Expenses
$85,193
Net income
-$59,669
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.02$2.28$1.63$1.09$0.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.01$1.74$1.52$0.98$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.01$1.19$0.62$0.60$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.02$1.17$0.27$0.72$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.01$1.62$0.13$0.63$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.02$2.12$0.56$0.78$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.02$2.34$0.73$0.77$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.03$2.38$0.43$0.76$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.03$2.71$0.60$0.88$0.28
2015Detailed filing. Detailed filing data is available for this year.$3.01$0.02$2.99$0.26$0.85$0.60
2014Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$0.54$0.79$0.25
2013Summary only. Only limited summary data is available for this year.$3.83$0.00$3.83$1.82$1.03$0.79
2012Summary only. Only limited summary data is available for this year.$3.05$0.00$3.05$1.94$1.12$0.83
2011Summary only. Only limited summary data is available for this year.$3.03$0.00$3.03$1.36$1.36$0.00