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American Legion

0040 Williams Napier Inc

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$152k (2023)

Expenses
$97.7k (2023)

Total Assets
$175k (2023)

Total Liabilities
$1.41k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$152,329
Expenses
$97,741
Net Income
$54,588
Net Assets
$173,865
Notable Sources of Revenue Percent of Total Revenue
Contributions $88,916
58.4%
Program Services $16,569
10.9%
Investment Income $706
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $7,160
4.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $16,752
17.1%
Assets/Debt
Total Assets $175,274
Total Liabilities $1,409
Net Assets $173,865
Compensation
Key Employees and Officers Compensation Related Other
Wesley Charles (Sargent At A) $300 $0 $0
Dennis Forster (Commander) $60 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0
Ron Forster (Finance Offi) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$62,226
Expenses
$60,024
Net Income
$2,202
Net Assets
$119,277
Notable Sources of Revenue Percent of Total Revenue
Contributions $36,732
59.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $6,300
10.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $15,026
25.0%
Assets/Debt
Total Assets $120,585
Total Liabilities $1,308
Net Assets $119,277
Compensation
Key Employees and Officers Compensation Related Other
Dennis Forster (Commander) $150 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0
Ron Forster (Finance Offi) $0 $0 $0
Robert Lindsey (Sargent At A) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$27,269
Expenses
$71,855
Net Income
-$44,586
Net Assets
$117,075
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,688
53.9%
Program Services $0
Investment Income $17
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $5,593
20.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $21,590
30.0%
Assets/Debt
Total Assets $118,692
Total Liabilities $1,617
Net Assets $117,075
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $7,435 $0 $0
Dennis Forster (Sgt At Arms) $800 $0 $0
John Brinsfield (Finance Offi) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0
Jack Deaton (Jr Vice Comm) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,779
Expenses
$62,889
Net Income
-$50,110
Net Assets
$161,661
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,235
41.0%
Program Services $0
Investment Income $289
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$671
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $23,447
37.3%
Assets/Debt
Total Assets $162,407
Total Liabilities $746
Net Assets $161,661
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $9,485 $0 $0
Dennis Forster (Sgt At Arms) $150 $0 $0
John Brinsfield (Finance Offi) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0
Jack Deaton (Jr Vice Comm) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$55,649
Expenses
$77,990
Net Income
-$22,341
Net Assets
$211,771
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,769
14.0%
Program Services $0
Investment Income $349
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $7,886
14.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,502
35.3%
Assets/Debt
Total Assets $213,732
Total Liabilities $1,961
Net Assets $211,771
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $2,500 $0 $0
Dennis Forster (Sgt At Arms) $950 $0 $0
John Brinsfield (Finance Offi) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0
Jack Deaton (Jr Vice Comm) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$73,131
Expenses
$76,789
Net Income
-$3,658
Net Assets
$234,112
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,789
16.1%
Program Services $0
Investment Income $477
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $12,263
16.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,890
36.3%
Assets/Debt
Total Assets $236,302
Total Liabilities $2,190
Net Assets $234,112
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $3,800 $0 $0
Dennis Forster (Sgt At Arms) $2,600 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0
Clyde Allen (Finance Offi) $0 $0 $0
David Lea (Jr Vice Comm) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$42,783
Expenses
$75,913
Net Income
-$33,130
Net Assets
$237,770
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,140
5.0%
Program Services $0
Investment Income $2,930
6.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $8,771
20.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,687
36.5%
Assets/Debt
Total Assets $240,445
Total Liabilities $2,675
Net Assets $237,770
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $9,710 $0 $0
Charles Mcdowell (Sgt At Arms) $500 $0 $0
Daniel Bettis (Finance Offi) $400 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0
David Lea (Jr Vice Comm) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$60,206
Expenses
$88,029
Net Income
-$27,823
Net Assets
$270,900
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,908
8.2%
Program Services $0
Investment Income $5,427
9.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $9,056
15.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,498
31.2%
Assets/Debt
Total Assets $273,729
Total Liabilities $2,829
Net Assets $270,900
Compensation
Key Employees and Officers Compensation Related Other
James R Lea (Commander) $11,905 $0 $0
Charles Mcdowell (Sgt At Arms) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0
Daniel Bettis (Finance Offi) $0 $0 $0
David Lea (Jr Vice Comm) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,524
Expenses
$85,193
Net Income
-$59,669
Net Assets
$298,723
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,760
10.8%
Program Services $0
Investment Income $6,124
24.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $251
1.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,308
32.1%
Assets/Debt
Total Assets $300,977
Total Liabilities $2,254
Net Assets $298,723
Compensation
Key Employees and Officers Compensation Related Other
Charles Mcdowell (Sgt At Arms) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0
Daniel Bettis (Finance Offi) $0 $0 $0
David Lea (Jr Vice Comm) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$54,289
Expenses
$79,229
Net Income
-$24,940
Net Assets
$358,392
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,878
29.2%
Program Services $0
Investment Income $4,572
8.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,030
1.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $29,402
37.1%
Assets/Debt
Total Assets $358,392
Total Liabilities $0
Net Assets $358,392
Compensation
Key Employees and Officers Compensation Related Other
Charles Mcdowell (Sgt At Arms) $0 $0 $0
Thomas Kittle (Judge Advoca) $0 $0 $0
Gary Smith (Finance Offi) $0 $0 $0
David Lea (Jr Vice Comm) $0 $0 $0
James Cutler (Sr Vice Comm) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$181,991
Expenses
$103,248
Net Income
$78,743
Net Assets
$383,332
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,624
2.0%
Program Services $0
Investment Income $66
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $36,400
20.0%
Net Fundraising $0
Sales of Assets $8,000
4.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,246
29.3%
Assets/Debt
Total Assets $383,332
Total Liabilities $0
Net Assets $383,332

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$194,488
Expenses
$111,910
Net Income
$82,578
Net Assets
$304,589
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,048
7.7%
Program Services $0
Investment Income $1,338
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,600
17.3%
Net Fundraising $0
Sales of Assets $121,554
62.5%
Net Inventory Sales $1,816
0.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,582
52.3%
Assets/Debt
Total Assets $304,589
Total Liabilities $0
Net Assets $304,589

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$136,050
Expenses
$135,666
Net Income
$384
Net Assets
$302,589
Notable Sources of Revenue Percent of Total Revenue
Contributions $27,875
20.5%
Program Services $0
Investment Income $2,286
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $39,550
29.1%
Net Fundraising $0
Sales of Assets $4,000
2.9%
Net Inventory Sales $2,668
2.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,282
43.0%
Assets/Debt
Total Assets $302,589
Total Liabilities $0
Net Assets $302,589

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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