American Legion-1291 Lt Br Kimlau

Nonprofit profile at a glance

EIN
136272173
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
New York, NY, USA
Phone
2129255528
Rating confidence
Limited
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$232,441
Expenses
$641,325
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes of the organization are to provide its members and other veterans needed services, such as application for va benefits and other services. The organization also provides social and recreational activities for its members as well as promoting and encouraging participation in patriotic activities for the whole community. In addition, the organization establishes a scholarship program that is to encourage its members and the progeny of its members to pursue the higher education. To achieve these objectives, the organization schedules seminars and briefings on veterans related issues and sponsor group events, such as annual picnic, dinner functions on thanksgiving, christmas and new years including chinese new year; parades on memorial day and veteran's day and more recently the 9/11 remembrance. Visit the hospitalized members in the hospital. Burial honor includes paying the last respect to the deceased member and condoles with the deceased family member(s) at the funeral. In

Operating model

Revenue model
Affiliate-supported. 81% of the money available for current operations came from contributions from related organizations.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -175.9%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -31.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 580 of 25 board members independent · 1 of 7 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.