American Legion 373 Ralston

Nonprofit profile at a glance

EIN
476033614
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Omaha, NE, USA
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$90,814
Expenses
$82,823
Assets
$42,973
Liabilities
$5,200

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • LYNN BERGMAN (ADJUTANT)
  • JEROME THOMPSON (Commander)
  • PAUL LINNELL (FINANCE OFFICER)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide american legion home.

What it reported doing in 2019

Normal american legion club operations: legion home, baseball operations sale of food, drinks and hall rentals

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 45
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50%; rating input score 50
  • Program expense ratio: 43.7%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.8%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -14.8% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 56th percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 50% of revenue deployed · 43.7% of spending went to programs
  • Governance: 0 of 275 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2010 to 2019
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.