American Legion Auxiliary Department of Maryland

Nonprofit profile at a glance

EIN
520639437
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Halethorpe, MD, USA
Phone
4102429519
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$478,666
Expenses
$356,429
Assets
$402,001
Liabilities
$7,771

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

Leadership & pay

95 people listed

Executive titles in this filing

  • Joanne Weis (President)
  • Connie Johnson (Vice President)
  • Kyrese Johnson (Vice President)
  • Cynthia McMullen (District 1 President)
  • Starr Purnell (District 2 President)
  • Lynette Brooke-Dean (District 3 President)

Highest reported compensation

  • Christine McKay (Secretary): $51,120 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 mission; Enhance the lives of Veterans, military and their families.

What it reported doing in 2024

Americanism: To promote patriotism and good citizenship. Major activities include an essay contest in grades 3-8. The topic is decided annually by National Organization and impemented by Units. Monetary awards are given at various levels to children. The Girls State program is a weeklong residential program held at a Maryland University for female students who have just completed their junior year of high school. The structure of city, county and state levels of government are studies using an interactive approach including elections of officials and exercises writing bills, collecting taxes, etc. Legislative experience includes debate of bills recently considered by the state legislature. Judicial experience features a mock trial. Guest speakers include officials from various levels of government and lobbyists who present pro and con arguments in an attempt to sway students to their position on the bills being debated. Although participation is not dependent on military affiliation, a majority of the students are decedants of veterans. The last major activity is a Naturalization Ceremony. A special ceremony is held annually in coordination with the INS to welcome a class of new citizens and make their ceremony memorable.

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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 74
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 286 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $51K · 95 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.