American Legion 233

Nonprofit profile at a glance

EIN
610868142
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Oak Grove, KY, USA
Phone
2704395826
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$359,525
Expenses
$167,576
Assets
$376,075
Liabilities
$5,164

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

Leadership & pay

10 people listed

People named in this filing

  • TOM COVENEY (POST COMMANDER)
  • BRENDA COX (1ST VICE COMMANDER)
  • TOM WALKER (2ND 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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veterans support organization

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for affiliated organizations.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 74
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.2%; rating input score 27
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: $98.04 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

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: 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: 53.4%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 27.2% of revenue deployed · 73% of spending went to programs
  • Governance: 386 of 386 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 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 27/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.