American Legion Department of Oregon

Nonprofit profile at a glance

EIN
930112195
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Wilsonville, OR, USA
Phone
5416019283
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$370,898
Expenses
$357,324
Assets
$968,025
Liabilities
$144,817

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • Flynn Phillips (Department AdjutantSecretary): $52,083 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support Veterans and Veterans Administration Veterans Claims Support Veterans and at-risk Veterans Homeless Veterans with Homelessness providing opportunities for employment education referrals and promote civic responsibility and youth activity and suicide awareness events and support American Legion Youth Programs: Baseball Oratorical Scholarships Scouts Boys State Jr. Law Enforcement Academy.

What it reported doing in 2024

The American Legion Boys State Program. A youth program for 11th Grade Boys schooled and home-schooled teaching a one-week course in the Constitution Civic Government operation of our State Government running for elected office in simulated Counties with speakers from the Courts Government

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

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

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 81
  • Accountability: 84
  • Sustainability: 48
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.2%; rating input score 28
  • Program expense ratio: 29.2%; rating input score 29
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -22.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -14.8% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 28.2% of revenue deployed · 29.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $51K in reported program spending
  • Leadership: top reported pay $52K · 15 people listed
  • Consistency: 31 of 40 current checks pass · 9 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 28/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.