American Legion 88 Jacksonville Post

Nonprofit profile at a glance

EIN
590575716
IRS 990 coverage
2009–2021
Forms available
Form 990 2021
Location
Jacksonville, FL, USA
Phone
9043963754
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$211,640
Expenses
$158,945
Assets
$162,364
Liabilities
$6,927

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • CHRISTOPHER HOSTETLER (Commander)
  • MELISSA HOSTETLER (Financial 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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a common organization for members of the Armed Forces past and present to socialize and feel a tie to other members of the Armed Forc therfore futhering the official purpose of the American Legion.

What it reported doing in 2021

The post bar and restuarant maintains a close social enviroment for the members therby fostering a continual respect and positive status for the members of the armed forces, active and retired.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 58
  • Accountability: 64
  • Sustainability: 57
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 24.9%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -7.6% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2009 to 2021
  • 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 56/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.