American Legion 274 Wall Sebring

Nonprofit profile at a glance

EIN
232743944
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Gouldsboro, PA, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$36,871
Expenses
$37,175
Assets
$112,185
Liabilities
$33,455

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • HOWARD MCLAIN (COMMANDER)
  • RICHARD MOTT (FIRST VICE)
  • JAMES MCNAMARA RINALDI (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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide funds for veterans, both in hospitals or in the area with added support. Also contribute to the children in the area. Provide programs for area on the benefits that vets have provided to all citizens, sponsor parades, social activities and support for veterans.

What it reported doing in 2016

Provide for veterans affairs - $ 2,643; provided scholarship for area students $7,038; membership dues to national and vet affairs $ 2,565; community support of $ 6,396, donations $ 4,640.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for member benefits.

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: 44
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.9%; rating input score 42
  • Program expense ratio: 62.6%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -0.8%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 3.02; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 50th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 41.9% of revenue deployed · 62.6% of spending went to programs
  • Governance: 265 of 265 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2010 to 2016
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.