American Leg John Gella Post 219

Nonprofit profile at a glance

EIN
596190644
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Fruitland Park, FL, USA
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$222,585
Expenses
$154,229
Assets
$790,521
Liabilities
$386,867

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

People named in this filing

  • LARRY MILLER (COMMANDER)
  • JIM MAYNARD (COMMANDER)
  • ROBERT POWERS (COMMANDER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veterans assistance and youth programs

What it reported doing in 2025

The american legion offers a wide range of programs and services aimed at supporting veterans, their families, and communities across the united states. Here's an overview of their program service: veterans services the american legion is committed to empowering veterans by providing tools and information to help them thrive in civilian life . This includes: o assistance with careers and education o health care support o benefits guidance o financial services the organization is recognized as a leader in transition assistance from military to civilian life, providing resources for careers, education, childcare, and more. Community programs the american legion supports communities through various initiatives: o american legion riders: a community of over 110,000 members united in service and camaraderie o national emergency fund: provides direct financial assistance to legion family members and posts affected by natural disasters o operation comfort warriors: delivers comfort items to military hospitals and recovery facilities worldwide o temporary financial assistance: offers cash grants to support minor children of active duty service members and legion members in times of need youth programs the organization is dedicated to inspiring leadership and good citizenship among america's youth through: o american legion baseball o boys state / boys nation o junior shooting sports o oratorical contest o scholarships o scouting support o youth cadet law enforcement program advocacy and support the american legion serves as a powerful advocate for veterans' rights and benefits: o it is the nation's largest wartime veterans service organization o the legion has great political influence due to its grass-roots involvement in the legislation process o it stands behind issues most important to the veteran's community, backed by resolutions passed by volunteer leadership

Operating model

Revenue model
Donor-supported. 83% 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 most voting board members are independent. 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: 0
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 71
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 5.13; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -68.4% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 18 of 18 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.