American Legion Post 130 Falls Church
Nonprofit profile at a glance
- EIN
- 540655026
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2014, Form 990-N 2010
- Location
- Falls Church, VA, USA
- Phone
- 7034005610
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
- Affiliation
- Christianity
Reported finances
- Revenue
- $382,149
- Expenses
- $394,294
- Assets
- $283,271
- Liabilities
- $1,902
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- TOMMY A POWELL (COMMANDER)
- MARCELLUS D DAVIS (ADJUTANR)
- HARRY J SHOVLIN (FINANCE OFFICER)
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
Helping military veterans in need and providing a place for military veterans to meet, socialize, relax and build camraderie. Provide support for military veterans and their families, as well as support to the community for organizations, including the boy scouts troop, the local homeless shelter and a senior citizens group. These activities are conducted by members of post 130, either at the post headquarters or at other lcations in the local community. All of post 130's members' time is allocated to these activities, and these activities are funded with member dues and operation of the post 130 headquarters bar, food service and other events offered. These activities further our organization's exempt purpose by helping military veterans in the local community, as well as other local community organizations that post 130 supports throughout the year.
What it reported doing in 2025
Successful events were conducted for our military veteran members, and the local community organizations post 130 supports, including the boy scouts troop, the local homeless shelter and a senior citizens group.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 64
- Accountability: 18
- Sustainability: 36
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.3%; rating input score 70
- Program expense ratio: 68.1%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 36.3%; rating input score 36; 43rd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -3.2%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.72; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -7.9% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 11.9% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 70.3% of revenue deployed · 68.1% of spending went to programs
- Governance: 0 of 5 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 16 of 18 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes grants
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Independent voting board scored 0/100.
- Moderate — Transparency & Controls: Grant itemization coverage scored 36/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.