American Legion
Nonprofit profile at a glance
- EIN
- 370635868
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Urbana, IL, USA
- Phone
- 2173673121
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $244,900
- Expenses
- $198,654
- Assets
- $869,837
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- BRUCE A BROWN SR (COMMANDER MANAGER)
- ROBERT HENDERSON (FINANCE OFFICER)
- LEE GIBONEY (SR 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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The american legion is an organization of veterans providing support and education to veterans families and the community. Americanism flag education patriotism and care of our wounded elderly homeless and children are some of our goals.
What it reported doing in 2025
Our organization provides vital support to community organizations through financial donations. These donations are essential for the sustainability of local nonprofits enabling them to carry out their missions effectively. By contributing funds to these organizations we help them address crucial community needs such as education healthcare social services and environmental conservation. This assistance plays a significant role in improving the overall well-being and quality of life for individuals and families in the communities they serve.
Operating model
- Revenue model
- Other-operating. 80% 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 5
- Transparency & Controls: 77
- Accountability: 76
- Sustainability: 73
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 5.2%; rating input score 5
- Program expense ratio: 6.5%; rating input score 6
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- 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: 18.9%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 4.38; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -58% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 5.2% of revenue deployed · 6.5% of spending went to programs
- Governance: 457 of 457 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 33 of 40 current checks pass · 7 findings to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 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 6/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.