0040 Williams-Napier INC FY2020 filing

Tax-deductible

Ringgold, GA501(c)(19)EIN 58-6068024Revenue $13K in FY2020

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

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

501(c)(19) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$10K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$746
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13K
Spent
$63K
To programs
92%
Net assets
$162K
By yearFY2020–FY2025
Revenue
$13K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$13K
FY2021$27K
FY2022$62K
FY2023$152K
FY2024$163K
FY2025$178K
Expenses
$63K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$63K
FY2021$72K
FY2022$60K
FY2023$98K
FY2024$109K
FY2025$154K
Net assets
$162K
FY2020
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 FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

92 cents of each dollar spent went to programs.

Program services 92% · $58K Management & general 8% · $5K

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

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Who runs it and what they're paid

6 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
Commander
$9,485Pt VII · Sec A
Sgt at Arms
$150Pt VII · Sec A
Finance Offi
$0Pt VII · Sec A
SR Vice Comm
$0Pt VII · Sec A
JR Vice Comm
$0Pt VII · Sec A
Judge Advoca
$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.

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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.

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Provided by the organization

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2 programs · $58K · in their own filed words · FY2020
01

Provided fraternal services for veterans

$55Kprogram expense
02

Benevolence Programs

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

$3Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$13K
Ln 12
Other incomeLn 4–11$7K
Gifts and grantsLn 1h$5K
Investment incomeLn 3$289
Money outPt IX
$63K
Ln 25
Programscol B$58K
Managementcol C$5K
Owns and owesPt X
$162K
net assets · Ln 32
Cash and savingsLn 1–2$59K
Total assetsLn 16$162K
LiabilitiesLn 26$746
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Investment incomeLn 3$289
Other incomeLn 4–11$7K
Total revenueLn 12$13K
Assets in detailPt X, end of year
CashLn 1$59K
Cash and savings togetherLn 1–2$59K
Land, buildings, equipmentLn 10c$103K
Total assetsLn 16$162K
LiabilitiesLn 26$746
Net assetsLn 32$162K
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 FY20End FY20
Cash and savingsLn 1–2$101K$59K
Land, buildings, equipmentLn 10c$112K$103K
Total assetsLn 16$214K$162K
LiabilitiesLn 26$2K$746
Net assetsLn 32$212K$162K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$3K$3K
Other salaries and wagesLn 7$23K$21K$2K
Payroll taxesLn 10$2K$2K$193
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$135$135
Office expensesLn 13$749$749
OccupancyLn 16$18K$18K
Conferences, conventions and meetingsLn 19$251$251
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$63K$58K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $13K$63K−$50K$162K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $12,779 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,769$5,235
I-9 Program service revenue$0
I-10 Investment incomePrior year $349$289
I-11 Other revenuePrior year $47,531$7,255
I-12 Total revenuePrior year $55,649$12,779
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $2,000$3,000
I-15 Salaries and benefitsPrior year $30,319$25,317
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $45,671$34,572
I-18 Total expensesPrior year $77,990$62,889
I-19 Revenue less expensesPrior year −$22,341−$50,110
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $12,779 across 5 lines filed
Lines not itemized here account for $7,255 of total revenue; see the IRS return.
VIII-1b Membership dues$190
VIII-1f All other contributions, gifts and grants$5,045
VIII-1h Total contributions, gifts and grants$5,235
VIII-3 Investment incomeExcluded from tax $289$289
VIII-12 Total revenueUnrelated business −$671 · Excluded from tax $8,215$12,779
Part IX · Statement of functional expenses $62,889 across 11 lines filed
IX-4 Benefits paid to or for membersPrograms $3,000$3,000
IX-7 Other salaries and wagesPrograms $21,097 · Management $2,350$23,447
IX-10 Payroll taxesPrograms $1,677 · Management $193$1,870
IX-11c Accounting feesManagement $2,406$2,406
IX-12 Advertising and promotionPrograms $135$135
IX-13 Office expensesPrograms $749$749
IX-16 OccupancyPrograms $17,786$17,786
IX-19 Conferences, conventions and meetingsPrograms $251$251
IX-22 Depreciation, depletion and amortizationPrograms $8,992$8,992
IX-23 InsurancePrograms $2,263$2,263
IX-24 Other expenses (24a–d)Programs $1,990$1,990
IX-25 Total functional expensesPrograms $57,940 · Management $4,949 · Fundraising $0$62,889
Part X · Balance sheet $162,407 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $101,305$58,972
X-10c Land, buildings and equipment, netStart of year $112,427$103,435
X-16 Total assetsStart of year $213,732$162,407
X-17 Accounts payable and accrued expensesStart of year $1,961$746
X-26 Total liabilitiesStart of year $1,961$746
X-27 Net assets without donor restrictionsStart of year $211,771$161,661
X-32 Total net assets or fund balancesStart of year $211,771$161,661
X-33 Total liabilities and net assetsStart of year $213,732$162,407
Part XI · Reconciliation of net assets $161,661 net assets at year end
XI-1 Total revenue$12,779
XI-2 Total expenses$62,889
XI-3 Revenue less expenses−$50,110
XI-4 Net assets at start of year$211,771
XI-10 Net assets at end of year$161,661

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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