Civic Intelligence

American Legion Post 40

990 • Fiscal year 2024 • EIN 58-6068024

Jan 01, 2024 to Dec 31, 2024 • Filed on May 14, 2025

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.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$1,380

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

89th percentile

31%

Faster asset growth than 89% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

6.9%

Faster revenue growth than 56% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$229,741

Up $54,467 (+31%) from 2023

Net Assets

Up

$227,543

Up $53,678 (+31%) from 2023

Liabilities

Up

$2,198

Up $789 (+56%) from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin86th percentile

Revenue

Up

$162,819

Up $10,490 (+6.9%) from 2023

Expenses

Up

$109,141

Up $11,400 (+12%) from 2023

Net Income

Down

$53,678

Down $910 (-1.7%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2024

Assets$229,741
Liabilities$2,198
Net Assets$227,543
Open 2024 Filing

Operations Trend

Revenue Growth56th 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

2024

Revenue$162,819
Expenses$109,141
Net Income$53,678
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$372,299
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
Cash and Non-Interest-Bearing Accounts$98,815$162,274▲ $63,459
Land, Buildings, and Equipment, Net$76,459$67,467▼ $8,992
Total Assets$175,274$229,741▲ $54,467
Liabilities
Accounts Payable and Accrued Expenses$1,409$2,198▲ $789
Total Liabilities$1,409$2,198▲ $789
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,865$227,543▲ $53,678
Total Net Assets Fund Balance$173,865$227,543▲ $53,678
Total Liabilities and Net Assets / Fund Balance$175,274$229,741▲ $54,467

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,521$170,479$172,000
Other Land Buildings$47,500$27,500$75,000
Equipment-$23,746$23,746
Land$18,446-$18,446
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daniel ClaussenSr Vice Comm-$1,380$1,380
Dennis ForsterFinance OffiPT$120$120

Board Members and Trustees

NameTitle
Adam KittleCommander
John HoneycuttSargent at a
Revenue and Support

Revenue Composition

Contributions and Grants
$42,337
Program Service Revenue
$16,984
Investment Income
$1,144
Other Revenue
$102,354
All Other Contributions
$41,277
Change in Net Assets
$53,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,496
Salaries, Compensation, and Employee Benefits$24,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$25,421--$25,421
Other Salaries and Wages$23,325$820-$24,145
Depreciation Depletion$8,992--$8,992
Conferences and Meetings$4,045--$4,045
Benefits to Members$3,500--$3,500
Advertising$3,127--$3,127
Office Expenses$2,424$30-$2,454
Fees for Services Accounting-$1,643-$1,643
Insurance$1,311--$1,311
Travel$1,237--$1,237
Other Expenses$15--$15
Total Functional Expenses$106,648$2,493$0$109,141
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$259,015
Gaming Direct Expenses$170,331
Fundraising Gross Income$26,891
Fundraising Direct Expenses$19,414
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$26,891$26,891$19,414$7,477
Total Events$26,891$26,891$19,414$7,477
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
Dennis Forster
Title
Finance Officer
Phone
7069659200
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Forster
Legal Domicile
Ga
Voting Board Members
100
Independent Board Members
100
Employees
0

Preparer

Firm
Keith Cochran CPA Pc
Address
7324 NASHVILLE ST, RINGGOLD, GA 30736
Preparer
Keith Cochran
Phone
7069377400
Raw XML Appendix330 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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02493
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106648
IRS990/TotalFunctionalExpensesGrp/TotalAmt0109141
IRS990/TotalGrossUBIAmt06193
IRS990/TotalLiabilitiesBOYAmt01409
IRS990/TotalLiabilitiesEOYAmt02198
IRS990/TotalLiabilitiesGrp/BOYAmt01409
IRS990/TotalLiabilitiesGrp/EOYAmt02198
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173865
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227543
IRS990/TotalProgramServiceExpensesAmt0106648
IRS990/TotalProgramServiceRevenueAmt016984
IRS990/TotalReportableCompFromOrgAmt01500
IRS990/TotalRevenueGrp/ExclusionAmt0114289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06193
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0175274
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229741
IRS990/TravelGrp/ProgramServicesAmt01237
IRS990/TravelGrp/TotalAmt01237
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt048 STUART RD
IRS990/USAddress/CityNm0FT OLGETHORPE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030742
IRS990/VotingMembersGoverningBodyCnt0100
IRS990/VotingMembersIndependentCnt0100
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS FORSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07069659200
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH COCHRAN
ReturnHeader/ReturnTs02025-05-14T12:52:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$229,741
Liabilities
$2,198
Net assets
$227,543
Revenue
$162,819
Expenses
$109,141
Net income
$53,678
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
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