American Legion 454 New Chicago

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

7 people listed

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Social organization for veterans

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Scored; rating input score 0
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail

Operating margin: -100.4%; rating input score 22; 22nd percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Program expense growth: -10.3% per year; rating input score 0; 29th percentile among comparable filings
Revenue growth: -24.3% per year; rating input score 0; 18th percentile among comparable filings
Asset growth: -3.8% per year; rating input score 0; 24th percentile among comparable filings

Where the money goes: 0% of spending went to programs
Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $0 · 7 people listed
Consistency: 8 of 10 current checks pass · 2 findings to review
Schedules: 5 filed schedules · includes grants
Filing history: 12 filing years from 2011 to 2023
Contacts: How to reach this organization
Money network: 5 filed money-flow records
Related organizations: 5 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Transparency & Controls: Grant itemization coverage scored 0/100.
High — Accountability: Governance controls: 5 of 7 not reported.
High — Sustainability: Operating margin scored 22/100.
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 — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 3/100.
High — Growth: Asset growth scored 0/100.