American Legion

Nonprofit profile at a glance

EIN
356045383
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Kouts, IN, USA
Phone
2197669919
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$132,510
Expenses
$165,741
Assets
$214,353
Liabilities
$119,525

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

Leadership & pay

5 people listed

Highest reported compensation

  • Rebecca Tucker (Bar Manager): $14,830 total reported compensation
  • Jerry Hessling (Finance Officer): $1,991 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran's Organization for Advocation and Enrichment for it's Members and Family. To Promote Americanism within the Community.

What it reported doing in 2024

Donations to Worthy Community Projects, FOP, Fire Department, Donation for American Legion Hoosier Boys State Program, Donation to IN Veterans Home in West Lafayette, IN, American Legion Oratorical Program, Flags for Veterans Graves, Funeral Expenses for the Departed Veterans.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

REVIEW - 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: 17
  • Transparency & Controls: 60
  • Accountability: 34
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.1%; rating input score 24
  • Program expense ratio: 11.1%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 3.8%; rating input score 4; 14th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25.1%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -11.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 24.1% of revenue deployed · 11.1% of spending went to programs
  • Governance: 10 of 260 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $18K in reported program spending
  • Leadership: top reported pay $15K · 5 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 24/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • High — Accountability: Independent voting board scored 4/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.