philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

0040 Williams-Napier INC

Tax-deductible

Ringgold, GA501(c)(19)Mutual / membership EIN 58-6068024Revenue $178K in FY2025

On file with the IRSPo Box 444, 30736-0444 · Ringgold, GATax-exempt since Mar 1946

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
99¢ of each $1 spent went to programs.
$1K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $7K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1K
to officers and key staff · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
100
of 100 voting members
Looks good: 100 of 100 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$178K
+9% vs prior year
Spent
$154K
To programs
99%
Net assets
$252K
By yearFY2020–FY2025
Revenue
$178K
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$13K
FY2021$27K
FY2022$62K
FY2023$152K
FY2024$163K
FY2025$178K
Expenses
$154K
FY2025▲ +41%
Tap a bar for its year
Expenses by fiscal year
FY2020$63K
FY2021$72K
FY2022$60K
FY2023$98K
FY2024$109K
FY2025$154K
Net assets
$252K
FY2025▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$162K
FY2021$117K
FY2022$119K
FY2023$174K
FY2024$228K
FY2025$252K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $151K Management & general 1% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $1K paid to officers and key staff.

Part VII, Section A · reportable compensation
Daniel Claussen
SR Vice Comm
$1,380Pt VII · Sec A
Dennis Forster
Finance Offi
$30Pt VII · Sec A
Adam Kittle
Commander
$0Pt VII · Sec A
John Honeycutt
Sargent at a
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James R Lea————$7,435$9,485
Daniel Claussen$1,380$1,380————
Dennis Forster$30$120$60$150$800$150
Wesley Charles——$300———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See 0040 Williams-Napier INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects U.S. military veterans through fraternal activities and fellowship.

Questions for 0040 Williams-Napier INC

Tap to ask. 0040 Williams-Napier INC sees how many people are interested.

Your first name shows with your question. 0040 Williams-Napier INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · $151K · in their own filed words · FY2025
01

Provided fraternal services for veterans

$127Kprogram expense
02

Benevolence Programs

Donated money to various benevolent organizations, needy individuals including death benefits to widows of veterans

$24Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$178K
Ln 12
Other incomeLn 4–11$114K
Gifts and grantsLn 1h$43K
Fees for servicesLn 2g$19K
Money outPt IX
$154K
Ln 25
Programscol B$151K
Managementcol C$2K
Owns and owesPt X
$252K
net assets · Ln 32
Cash and savingsLn 1–2$186K
Total assetsLn 16$253K
LiabilitiesLn 26$1K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a100
IndependentVI 1b100
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$43K
Fees for servicesLn 2g$19K
Investment incomeLn 3$874
Other incomeLn 4–11$114K
Total revenueLn 12$178K
Assets in detailPt X, end of year
CashLn 1$186K
Cash and savings togetherLn 1–2$186K
Land, buildings, equipmentLn 10c$67K
Total assetsLn 16$253K
LiabilitiesLn 26$1K
Net assetsLn 32$252K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$162K$186K
Land, buildings, equipmentLn 10c$67K$67K
Total assetsLn 16$230K$253K
LiabilitiesLn 26$2K$1K
Net assetsLn 32$228K$252K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$4K$4K
Other salaries and wagesLn 7$18K$18K$450
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$26K$26K
Office expensesLn 13$7K$7K$35
OccupancyLn 16$52K$52K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$6K$6K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$24K$24K
Total functional expensesLn 25$154K$151K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $178K$154K$24K$252K 990 PDF
FY2024 $163K$109K$54K$228K 990 PDF
FY2023 $152K$98K$55K$174K 990 PDF
FY2022 $62K$60K$2K$119K 990 PDF
FY2021 $27K$72K−$45K$117K 990 PDF
FY2020 $13K$63K−$50K$162K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $177,786 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,337$43,375
I-9 Program service revenuePrior year $16,984$19,064
I-10 Investment incomePrior year $1,144$874
I-11 Other revenuePrior year $102,354$114,473
I-12 Total revenuePrior year $162,819$177,786
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $3,500$4,150
I-15 Salaries and benefitsPrior year $24,145$17,975
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $81,496$131,550
I-18 Total expensesPrior year $109,141$153,675
I-19 Revenue less expensesPrior year $53,678$24,111
Part VI · Governance 100 of 100 board members independent, 3 to look at
VI-1a Voting members of the governing body100
VI-1b Independent voting members100
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $177,786 across 7 lines filed
Lines not itemized here account for $103,755 of total revenue; see the IRS return.
VIII-1b Membership dues$885
VIII-1f All other contributions, gifts and grants$42,490
VIII-1h Total contributions, gifts and grants$43,375
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $19,064$19,064
VIII-3 Investment incomeExcluded from tax $874$874
VIII-8 Net income from fundraising eventsExcluded from tax $10,718$10,718
VIII-12 Total revenueUnrelated business $3,099 · Excluded from tax $131,312$177,786
Part IX · Statement of functional expenses $153,675 across 11 lines filed
IX-4 Benefits paid to or for membersPrograms $4,150$4,150
IX-7 Other salaries and wagesPrograms $17,525 · Management $450$17,975
IX-11c Accounting feesManagement $1,781$1,781
IX-12 Advertising and promotionPrograms $25,770$25,770
IX-13 Office expensesPrograms $7,269 · Management $35$7,304
IX-16 OccupancyPrograms $52,014$52,014
IX-17 TravelPrograms $2,771$2,771
IX-19 Conferences, conventions and meetingsPrograms $6,227$6,227
IX-22 Depreciation, depletion and amortizationPrograms $7,131$7,131
IX-23 InsurancePrograms $4,729$4,729
IX-24 Other expenses (24a–d)Programs $23,823$23,823
IX-25 Total functional expensesPrograms $151,409 · Management $2,266 · Fundraising $0$153,675
Part X · Balance sheet $253,103 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $162,274$186,359
X-10c Land, buildings and equipment, netStart of year $67,467$66,744
X-16 Total assetsStart of year $229,741$253,103
X-17 Accounts payable and accrued expensesStart of year $2,198$1,449
X-26 Total liabilitiesStart of year $2,198$1,449
X-27 Net assets without donor restrictionsStart of year $227,543$235,654
X-28 Net assets with donor restrictions$16,000
X-32 Total net assets or fund balancesStart of year $227,543$251,654
X-33 Total liabilities and net assetsStart of year $229,741$253,103
Part XI · Reconciliation of net assets $251,654 net assets at year end
XI-1 Total revenue$177,786
XI-2 Total expenses$153,675
XI-3 Revenue less expenses$24,111
XI-4 Net assets at start of year$227,543
XI-10 Net assets at end of year$251,654

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.