American Legion 370 Haney Penncock

Nonprofit profile at a glance

EIN
510245942
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Louisiana, MO, USA
Phone
5735676774
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$39,264
Expenses
$32,122
Assets
$372,215
Liabilities
$1,513

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

Leadership & pay

1 person listed

People named in this filing

  • MARCELLA BURLESON (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veterans organizations

What it reported doing in 2025

Student scholarship

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 5
  • Transparency & Controls: 100
  • Accountability: 6
  • Sustainability: 62
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.8%; rating input score 5
  • Program expense ratio: 7.5%; rating input score 7
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th 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: 18.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 11.59; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -6.2% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 4.8% of revenue deployed · 7.5% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.