American Legion Auxiliary Fndn

Nonprofit profile at a glance

EIN
261484144
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3175694500
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$534,762
Expenses
$411,474
Assets
$4,055,082
Liabilities
$0

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

Leadership & pay

23 people listed

Executive titles in this filing

  • CATHLEEN MACINNES (FOUNDATION PRESIDENT)
  • DIANE DUSCHECK (FOUNDATION VICE PRESIDENT)

Highest reported compensation

  • PATRICIA WARD (EX-OFFICIO DIRECTOR): $46,446 total reported compensation
  • PAMELA RAY (EX-OFFICIO DIRECTOR): $7,777 total reported compensation

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

Overview

Mission

The american legion auxiliary foundation positively impacts the lives of our veterans, military, and their families by funding the programs of the american legion auxiliary today and for future generations.

What it reported doing in 2024

The ala foundation awarded $35,000 to ala entities via third party subgrants that supported national veterans creative arts festival and $75,000 was awarded to ala to support ala's co-presentation of nat. Vet. Creative arts festival. $67,000 was rewarded to ala to support girls national program & youth scholarships. $18,825 was awarded to support youth education services via ala entities. The ala foundation additionally awarded $112,184 to ala entities to support emergent needs of veterans.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 87
  • Accountability: 91
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $8.51 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 88.8%; rating input score 89; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.2%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.1%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 9.86; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 64% of revenue deployed · 84.3% of spending went to programs
  • Governance: 20 of 21 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $347K in reported program spending
  • Leadership: top reported pay $46K · 23 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • 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: Fundraising efficiency scored 33/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.