Civic Intelligence

American Legion Post 40

990 • Fiscal year 2016 • EIN 58-6068024

Jan 01, 2016 to Dec 31, 2016 • Filed on May 04, 2017

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

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

7th percentile

-46%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$11,905

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-9.1%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

97th percentile

136%

Faster revenue growth than 97% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$273,729

Down $27,248 (-9.1%) from 2015

Net Assets

Down

$270,900

Down $27,823 (-9.3%) from 2015

Liabilities

Up

$2,829

Up $575 (+26%) from 2015

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin7th percentile

Revenue

Up

$60,206

Up $34,682 (+136%) from 2015

Expenses

Up

$88,029

Up $2,836 (+3.3%) from 2015

Net Income

Up

-$27,823

Up $31,846 (+53%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2016

Assets$273,729
Liabilities$2,829
Net Assets$270,900
Open 2016 Filing

Operations Trend

Revenue Growth97th 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

2016

Revenue$60,206
Expenses$88,029
Net Income-$27,823
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 4, 2017
Return Version
2016v3.0
Gross Receipts
$285,508
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$172,241$166,928▼ $5,313
Cash and Non-Interest-Bearing Accounts$72,842$54,899▼ $17,943
Land, Buildings, and Equipment, Net$55,894$51,902▼ $3,992
Total Assets$300,977$273,729▼ $27,248
Liabilities
Accounts Payable and Accrued Expenses$2,254$2,829▲ $575
Total Liabilities$2,254$2,829▲ $575
Net Assets / Fund Balance
Unrestricted Net Assets$298,723$270,900▼ $27,823
Total Net Assets Fund Balance$298,723$270,900▼ $27,823
Total Liabilities and Net Assets / Fund Balance$300,977$273,729▼ $27,248

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,456$138,544$172,000
Equipment-$23,746$23,746
Land$18,446-$18,446
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James R LeaCommanderPT$11,905$11,905

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
$4,908
Program Service Revenue
$0
Investment Income
$5,427
Other Revenue
$49,871
All Other Contributions
$4,053
Change in Net Assets
$-27,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,708
Salaries, Compensation, and Employee Benefits$31,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$30,402--$30,402
Other Salaries and Wages$22,667$4,831-$27,498
Benefits to Members$6,000--$6,000
Conferences and Meetings$5,670--$5,670
Depreciation Depletion$3,992--$3,992
Payroll Taxes$3,452$371-$3,823
Fees for Services Accounting-$2,750-$2,750
Other Expenses$1,897--$1,897
Insurance$1,875--$1,875
Office Expenses$1,293--$1,293
Advertising$839--$839
Total Functional Expenses$80,077$7,952$0$88,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$249,971
Gaming Direct Expenses$209,156
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
2017-05-04
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 Appendix318 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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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.
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0270900
IRS990/USAddress/AddressLine1Txt0144 POST OAK RD
IRS990/USAddress/CityNm0RINGGOLD
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030736
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES R LEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07069659200
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-04
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0A0EF3C70D3D21C8CC801223FE722CAC3D80D0133
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0982864E7A68C0EEA812DB9434CF11B2B2B4F9B6E
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/PreparationDt02017-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH COCHRAN
ReturnHeader/ReturnTs02017-05-10T13:19:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$273,729
Liabilities
$2,829
Net assets
$270,900
Revenue
$60,206
Expenses
$88,029
Net income
-$27,823
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
2016Detailed filing. Detailed filing data is available for this year.$2.74$0.03$2.71$0.60$0.88$0.28
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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