Civic Intelligence

American Legion Post 40

990 • Fiscal year 2021 • EIN 58-6068024

Jan 01, 2021 to Dec 31, 2021 • Filed on May 18, 2022

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

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

75th percentile

0.06x

Higher debt load relative to revenue than 75% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Net Margin

3rd percentile

-164%

Higher net margin than 3% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Top Officer Pay

95th percentile

$7,435

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Asset Growth

6th percentile

-27%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

87th percentile

113%

Faster revenue growth than 87% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$118,692

Down $43,715 (-27%) from 2020

Net Assets

Down

$117,075

Down $44,586 (-28%) from 2020

Liabilities

Up

$1,617

Up $871 (+117%) from 2020

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin3rd percentile

Revenue

Up

$27,269

Up $14,490 (+113%) from 2020

Expenses

Up

$71,855

Up $8,966 (+14%) from 2020

Net Income

Up

-$44,586

Up $5,524 (+11%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2021

Assets$118,692
Liabilities$1,617
Net Assets$117,075
Open 2021 Filing

Operations Trend

Revenue Growth87th 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

2021

Revenue$27,269
Expenses$71,855
Net Income-$44,586
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 18, 2022
Return Version
2021v4.0
Gross Receipts
$141,776
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
Land, Buildings, and Equipment, Net$103,435$94,443▼ $8,992
Cash and Non-Interest-Bearing Accounts$58,972$24,249▼ $34,723
Total Assets$162,407$118,692▼ $43,715
Liabilities
Accounts Payable and Accrued Expenses$746$1,617▲ $871
Total Liabilities$746$1,617▲ $871
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,661$117,075▼ $44,586
Total Net Assets Fund Balance$161,661$117,075▼ $44,586
Total Liabilities and Net Assets / Fund Balance$162,407$118,692▼ $43,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,497$158,503$172,000
Other Land Buildings$62,500$12,500$75,000
Equipment-$23,746$23,746
Land$18,446-$18,446
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James R LeaCommanderPT$7,435$7,435
Dennis ForsterSgt at Arms-$800$800

Board Members and Trustees

NameTitle
John BrinsfieldFinance Offi
Jack DeatonJr Vice Comm
Thomas KittleJudge Advoca
James CutlerSr Vice Comm
Revenue and Support

Revenue Composition

Contributions and Grants
$14,688
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$12,564
All Other Contributions
$13,858
Change in Net Assets
$-44,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,974
Salaries, Compensation, and Employee Benefits$23,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,719--$24,719
Other Salaries and Wages$18,540$3,050-$21,590
Depreciation Depletion$8,992--$8,992
Benefits to Members$6,000--$6,000
Insurance$2,461--$2,461
Payroll Taxes$2,041$250-$2,291
Fees for Services Accounting-$1,918-$1,918
Conferences and Meetings$775--$775
Advertising$648--$648
Office Expenses$608--$608
Other Expenses$13--$13
Total Functional Expenses$66,637$5,218$0$71,855
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$112,608
Gaming Direct Expenses$105,637
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
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
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 Cutler
Title
Sr Vice Commander
Phone
7069659200
Signed
2022-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Cutler
Legal Domicile
Ga
Voting Board Members
35
Independent Board Members
35
Employees
13

Preparer

Firm
Keith Cochran CPA Pc
Address
7324 NASHVILLE ST, RINGGOLD, GA 30736
Preparer
Keith Cochran
Phone
7069377400
Raw XML Appendix321 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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0118692
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0175 HIDDEN TRACE DR
IRS990/USAddress/CityNm0RINGGOLD
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030736
IRS990/VotingMembersGoverningBodyCnt035
IRS990/VotingMembersIndependentCnt035
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES CUTLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SR VICE COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07069659200
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-18
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/PreparationDt02022-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH COCHRAN
ReturnHeader/ReturnTs02022-05-20T08:34:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CUTLER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$118,692
Liabilities
$1,617
Net assets
$117,075
Revenue
$27,269
Expenses
$71,855
Net income
-$44,586
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
2021Detailed filing. Detailed filing data is available for this year.$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
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