American Legion Auxiliary

Nonprofit profile at a glance

EIN
431531636
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Jefferson City, MO, USA
Phone
5736369133
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$673,702
Expenses
$506,009
Assets
$1,181,467
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • SHERIDAN MIRES (PRESIDENT)

Highest reported compensation

  • NANCY REEVES (SEC/TREAS): $37,620 total reported compensation

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

Overview

Mission

To support the american legion and to honor the sacrifice of those who serve by enhancing the lives of veterans, military and their families, both at home and abroad. The auxiliary advocates for veterans, educate citizens, mentors youth, promotes patriotism, good citizenship, peace and security.

What it reported doing in 2024

The Missouri girls state program serves to educate high school age girls and the initiaitives and programs of the american legion, to help them foster patriotism and responsible citizenship, to provide educational and leadership opportunities that upholds the ideals of freedom and democracy

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.2%; rating input score 70
  • Program expense ratio: 92.2%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 46.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 70.2% of revenue deployed · 92.2% of spending went to programs
  • Governance: 41 of 41 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $38K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.