American Legion

Nonprofit profile at a glance

EIN
236296230
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Whitehall, PA, USA
Phone
6107451512
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$109,545
Expenses
$136,157
Assets
$749,633
Liabilities
$231,162

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • JOHN G TREIBER (COMMANDER)
  • JOHN DICKERT (ADJUTANT)
  • MICHAEL BODNAR (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This organization govering body is a unit chartered by a national veterans organization and was founded to serve and provide the outlet for local veterans to join the american legion and participate in their programs to promote the interests and welfare of all veterans and their dependents

What it reported doing in 2024

To financially support and participate in the programs and activities of the american legion organization at the local, state, and national levels. To promote and suppor the active military to engage and participate in community activities and to promote the observance of patriotic holidays. To provide and/or conduct military funeral services for deceased veterans as may be requested by the decedents family.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 88% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 81
  • Accountability: 6
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 25.1%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 0%; rating input score 0; 7th 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: -24.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 5.51; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -18.5% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 25.1% of spending went to programs
  • Governance: 0 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.