American Legion 86 Brewster-Cleveland

Nonprofit profile at a glance

EIN
580574812
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Cedartown, GA, USA
Phone
7707484920
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$117,239
Expenses
$117,326
Assets
$733,826
Liabilities
$0

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

Leadership & pay

2 people listed

People named in this filing

  • Lindell S Walls (Commander)
  • Jeffrey P Adams (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dedicated to Veterans, their children & Youth.

What it reported doing in 2025

Includes gifts and scholarships to individual and other organizations (List Attached). The American Legion is a Veterans Organization dedicated to Veterans, their children and youth.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, 41% for grants, and 3% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 58
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.1%; rating input score 67
  • Program expense ratio: 9.6%; rating input score 10
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 6.25; rating input score 83; 83rd 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: 0.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 67.1% of revenue deployed · 9.6% of spending went to programs
  • Governance: 176 of 176 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 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: Program expense ratio scored 10/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Growth: Asset growth scored 0/100.