Americal Legacy Foundation
Nonprofit profile at a glance
- EIN
- 364732927
- IRS 990-EZ coverage
- 2021–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025, Form 990-N 2013
- Location
- Center Point, TX, USA
- Phone
- 8303778115
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $137,220
- Expenses
- $99,770
- Assets
- $219,115
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Roger Gilmore (President)
- Gary Noller (1st Vice-President)
- Ronald Ellis (2nd Vice-President)
People named in this filing
- Spencer Baba (Treasurer)
- Roger Gilmore (President)
- Gary Noller (1st Vice-President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Americal Legacy Foundation is a non-profit, 501 (C) 3 corporation dedicated to honor the legacy of the Americal (23rd) Infantry Division during its three unique periods of activation in the United States Army: In the jungles of the Southwest Pacific during World War II, the jungle environment of the Panama Canal Zone during the Cold War and the rugged jungle terrain encountered in the Vietnam War.
What it reported doing in 2025
Provide cash grant to the Vietnam Archive of Texas Tech University for the collecting, processing, preserving, and distributing artifacts and documents related to the Americal Division if the U.S. Army in the Vietnam War.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 32
- Transparency & Controls: 82
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.1%; rating input score 28
- Program expense ratio: 38.7%; rating input score 39
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 27.3%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 2.2; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -31.3% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 9.5% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 8% per year; rating input score 100; 53rd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 28.1% of revenue deployed · 38.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $39K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.