American Legion 1460 Glenn A Pratt Jr Post

Nonprofit profile at a glance

EIN
166093972
IRS 990-EZ coverage
2012–2013
Forms available
Form 990-EZ 2013, Form 990-N 2008
Location
Machias, NY, USA
Phone
7163538920
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$28,984
Expenses
$59,153
Assets
$58,970
Liabilities
$213

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • THOMAS G BROWN (Commander)
  • STEVE CORNWALL (Treasurer)
  • RONNY THAMER (Second Vice 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-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide facilities for veterans, members of armed services of the USA

What it reported doing in 2013

Provide facilities for veterans and members of the armed services of the United States of America

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 82
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.4%; rating input score 6
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -104.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -82.7% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -41% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 6.4% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2012 to 2013
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.