Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
American Legion Post 109 Inc
EIN 58-6068051 • 501(c)19 • Hartwell, GA
Profile
Serving and supporting veterans.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Up$44,673
Up $2,078 (+4.9%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$44,673
Up $2,078 (+4.9%) from 2023
Revenue
Up$41,074
Up $7,675 (+23%) from 2023
Expenses
Up$38,996
Up $4,042 (+12%) from 2023
Net Income
Up$2,078
Up $3,633 (+234%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $44,673
- Liabilities
- -
- Net assets
- $44,673
- Revenue
- $41,074
- Expenses
- $38,996
- Net income
- $2,078
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $43,849
Mission and Program Overview
Mission
Serving and supporting veterans.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Small Programs to assist local Veterans | - | $10,646 |
| Contributed to State American Legion for Wreathes Across America. | - | $7,356 |
| Contributed to scholarships for local high school graduates. | - | $3,000 |
| Contributed to State American Legion for support of hospitalized veterans. | - | $957 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Fulghum | Commander | - | $0 | - | - |
| Alice Green | CFO | - | $0 | - | - |
| Scotty Rowland | Sr Vice Cmdr | - | $0 | - | - |
| Ed Daily | Adjutant | - | $0 | - | - |
| Phillip Stocks | Post Jr Vicecom | - | $0 | - | - |
| Sidney L Reed | Jr Vice Cmdr | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 109 Inc
- EIN
- 58-6068051
- Phone
- 7063760554
- Address
- PO Box 513, Hartwell, GA 30643
Signing Officer
- Name
- Alice Green
- Title
- CFO
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Grizzle Glenn Adams & Martin PC
- Address
- 281 E Franklin Street, Hartwell, GA 30643
- Preparer
- Steven G Martin
- Phone
- 7063769665
Supplemental Narrative
Additional Explanations
Other Expenses.1001
“Advertising and Promotion $511”
Other Expenses.1002
“Office Expenses $533”
Other Expenses.1003
“Information Technology $238”
Other Expenses.1005
“Travel $126”
Other Expenses.1
“Program Service Expense $11313”
Other Expenses.2
“Small Program Expense $9476”
Other Expenses.3
“Dues $9370”
Other Expenses.4
“Raffle Expense $721”
Other Expenses.5
“Miscellaneous $589”
Form 990-EZ, Part I, Line 10 - Grants and Similar amounts Paid
“Donee's Name: Girls State Sponsorship Cash Amount Given $ 350Donee's Name: Commanders Project Cash Amount Given $ 817Donee's Name: HCHS JROTC Program Cash Amount Given $ 1113Donee's Name: District Projects - other Cash Amount Given $ 280Donee's Name: Boys State Cash Amount Given $ 1779Donee's Name Sons of American Legion Cash Amount Given $ 1175 ======== Total $ 5514”
Raw XML Appendix143 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Alice Green |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7063713090 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 34 Players Lane |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Hartwell |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30643 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 40245 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42323 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1236 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2078 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 605 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 42595 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 44673 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 7236 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5514 |
| IRS990EZ/GrossReceiptsAmt | 0 | 43849 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 12178 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 2350 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 2350 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 9701 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42595 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 44673 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42595 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 44673 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | James Fulghum |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Alice Green |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Scotty Rowland |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Ed Daily |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Phillip Stocks |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Sidney L Reed |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Commander |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Sr Vice Cmdr |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Adjutant |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Post Jr ViceCom |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Jr Vice Cmdr |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 32877 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Serving and supporting veterans. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 13498 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Contributed to State American Legion for support of hospitalized veterans. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Contributed to scholarships for local high school graduates. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Contributed to State American Legion for Wreathes Across America. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | Small Programs to assist local Veterans |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 957 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 7356 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 10646 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2775 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 4461 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 38996 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 21959 |
| IRS990EZ/TotalRevenueAmt | 0 | 41074 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $511 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $533 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $238 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Travel $126 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Program Service Expense $11313 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Small Program Expense $9476 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Dues $9370 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Raffle Expense $721 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Miscellaneous $589 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Donee's Name: Girls State Sponsorship Cash Amount Given $ 350Donee's Name: Commanders Project Cash Amount Given $ 817Donee's Name: HCHS JROTC Program Cash Amount Given $ 1113Donee's Name: District Projects - other Cash Amount Given $ 280Donee's Name: Boys State Cash Amount Given $ 1779Donee's Name Sons of American Legion Cash Amount Given $ 1175 ======== Total $ 5514 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part I, Line 10 - Grants and Similar amounts Paid |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Alice Green |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | American Legion Post 109 Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 586068051 |
| ReturnHeader/Filer/PhoneNum | 0 | 7063760554 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 513 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Hartwell |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30643 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 582254900 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Grizzle Glenn Adams & Martin PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 281 E Franklin Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Hartwell |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30643 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7063769665 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Steven G Martin |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T13:53:52-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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