American Legion Auxilary Sc 264

Nonprofit profile at a glance

EIN
581304177
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Mableton, GA, USA
Phone
7709417173
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$123,538
Expenses
$138,414
Assets
$106,153
Liabilities
$1,186

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • K LEIGH GARRETT (PRESIDENT)
  • VALENCIA HOGAN (1ST VICE PRESIDENT)
  • LINDA BROCK (2ND VICE PRESIDENT)

People named in this filing

  • K LEIGH GARRETT (PRESIDENT)
  • VALENCIA HOGAN (1ST VICE PRESIDENT)
  • LINDA BROCK (2ND VICE PRESIDENT)

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

Community service to veterans

What it reported doing in 2023

Community service to veterans and the community

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
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: 32
  • Transparency & Controls: 66
  • Accountability: 64
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.4%; rating input score 38
  • Program expense ratio: 34.2%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 72.7%; rating input score 73; 0th 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: 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 17.3% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 38.4% of revenue deployed · 34.2% of spending went to programs
  • Governance: 135 of 115 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 20 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2023
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.