American Legion 364 Botts Payne Murphy Memorial
Nonprofit profile at a glance
- EIN
- 541049639
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Woodbridge, VA, USA
- Phone
- 7038986009
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $870,639
- Expenses
- $873,830
- Assets
- $3,211,481
- Liabilities
- $1,989,268
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- BRAD SHERE (COMMANDER)
- NATASHA POTTER (VICE COMMANDER)
- STEVEN SNEDDEN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary exempt function of the organization is to promote those activities and organizations that best exemplify the american way of life.
What it reported doing in 2024
Coordination with regional and national american legion components to promote those functions and activities that most closely strive to achieve an american way of life that is exemplary in every facet. In addition, various veterans activities are promoted to assist those who have served our country.
Operating model
- Revenue model
- Other-operating. 66% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. 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: 82
- Accountability: 50
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.1%; rating input score 55
- Program expense ratio: 54.9%; rating input score 55
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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: 75%; rating input score 75; 16th 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: -0.4%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 3.68; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 11.4% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 55.1% of revenue deployed · 54.9% of spending went to programs
- Governance: 6 of 8 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 18 of 20 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2011 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.
- Review — Financial Efficiency: Mission deployment rate scored 55/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 12/100.