American Legion 659 Bellizzi Macrae
Nonprofit profile at a glance
- EIN
- 426073809
- IRS 990 coverage
- 2010–2023
- Forms available
- Form 990 2023, Form 990-N 2017
- Location
- West Des Moines, IA, USA
- Phone
- 5152439178
- Rating confidence
- Limited
Reported finances
- Revenue
- $95,353
- Expenses
- $42,809
- Assets
- $351,323
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- JOHN SPOSETO JR (ADJUTANT)
- BILL WOLFE (COMMANDER)
- BOB LOHRMAN (1ST VICE)
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.
Overview
Mission
To promote the principles of the national constitution of the american legion
What it reported doing in 2023
Assisting local schools in areas such as flag etiquette, sponsorship for boys and girls state oratorical contests and obtaining scholarships for local students.
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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 75
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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: 100%; rating input score 100; 64th 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: 55.1%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 8.21; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.5% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2010 to 2023
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.