American Legion

Nonprofit profile at a glance

EIN
316047826
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Middleport, OH, USA
Phone
7403677569
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$61,605
Expenses
$45,797
Assets
$122,376
Liabilities
$4,161

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

Leadership & pay

8 people listed

Highest reported compensation

  • LARRY E BYER (Lawn Service & Janitorial): $5,140 total reported compensation
  • John Warner (Adjutant): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To conduct a local unit known as a post of the american legion to hold title to real estate and personal property which are to be used for the pleasure, convenience and benefit of the post and for carrying out its patriotic, civic, and social purposes.

What it reported doing in 2025

This organization, through its bingo programs, provides many opportunities for its members as well as other people in the community to have time for fun and fellowship. This social time can be very beneficial, especially for the elderly who may not have a lot of family living nearby. Another major benefit of this program is that it provides funds for charitable purposes. We are required by state law to submit 25% of net proceeds from instant bingo to American Legion Department of Ohio Charities Incorporated. Charities Incorporated keeps 10% for their charities. The remaining 90% is returned to us which we then use for our Feeney-Bennett Post 128 designated charities. See the above statement (4a) on the organzations which have been contributed to this past year.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 94
  • Accountability: 55
  • Sustainability: 51
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.3%; rating input score 29
  • Program expense ratio: 36.8%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 27th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.7%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2.67; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 13.8%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 29.3% of revenue deployed · 36.8% of spending went to programs
  • Governance: 6 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $17K in reported program spending
  • Leadership: top reported pay $5K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 29/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.