American Legion a Corp Post 328

Nonprofit profile at a glance

EIN
951857805
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Norco, CA, USA
Phone
7144121952
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$477,309
Expenses
$476,414
Assets
$157,658
Liabilities
$0

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

Leadership & pay

16 people listed

People named in this filing

  • FRANCIS BLAKESLEY (COMMANDER)
  • JAMIE DEASON (ADJUTANT)
  • JOHN BUSCH (CHAPLAIN)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide social and recreational activities for members, sponsoring and participating in patriotic activities, assisting needy and disabled veterans, widows and orphans of deceased veterans, providing entertainment, care and assistance to hospitalized veterans and members of the armed forces.

What it reported doing in 2024

Provided social and recreational activities to further the comradeship among members who have been honorably discharged war-time veterans including, dinners and dances, operation of a sevice bar, and entertainment. Honored the memory of deceased veerams and members of the armed forces and aide in comforting their survivors. Encouraged patriotism by sponsoring and participating in activities and community events. Promoted the social welfare of the community and various other community organizations, such as schools and other community groups, also particpated in color guards.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

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

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 44.7%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2.2%; rating input score 2; 14th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 23.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 44.7% of spending went to programs
  • Governance: 16 of 725 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $213K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • 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 — Accountability: Independent voting board scored 2/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.