American Legion Auxiliary Departmen

Nonprofit profile at a glance

EIN
740483608
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Little Elm, TX, USA
Phone
2147337945
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$796,117
Expenses
$795,979
Assets
$745,250
Liabilities
$13,808

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

Leadership & pay

34 people listed

Executive titles in this filing

  • HOLLY HEATLEY (PRESIDENT)
  • SHARON PHELPS (PRESIDENT)

People named in this filing

  • ROBIN ALVA (TREASURER)
  • JANEY ARISTA (CHAPLAIN)
  • DOROTHY BARFOOT (DISTRICT 18)

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

We honor those who serve by enhancing the lives of veterans, military, and their families both at home and abroad. We advocate for veterans, educate our citizens, mentor youth, and promote patriotism, good citizenship, and peace and security.

What it reported doing in 2024

Special project funds - awards scholarships to college students and post- graduate students. During the year, seventeen (17) scholarships of 5,000 each were awarded to doctorate candidates perfroming cancer research. Also during the year, 21 undergraduate students were awarded scholarships of 1,000 each, and 17 undergraduate students were awarded scholarships of 500 each.

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 86% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 86
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.9%; rating input score 76
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: $262.17 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.9%; rating input score 97; 26th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 0%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 70% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 75.9% of revenue deployed · 74.3% of spending went to programs
  • Governance: 31 of 32 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $592K in reported program spending
  • Leadership: top reported pay $0 · 34 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.