American Legion Boys' State Inc

Nonprofit profile at a glance

EIN
426073267
IRS 990-EZ coverage
2019–2024
Forms available
Form 990-EZ 2024
Location
Des Moines, IA, USA
Phone
5152825068
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development – Citizenship

Official website

Reported finances

Revenue
$120,292
Expenses
$138,192
Assets
$17,702
Liabilities
$10,429

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CHARLIE BOWSER (PRESIDENT)
  • JAKE BLITSCH (VICE PRESIDENT)

People named in this filing

  • CHARLIE BOWSER (PRESIDENT)
  • JAKE BLITSCH (VICE PRESIDENT)
  • JOHN DERNER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To offer a summer camp session for boys youth - to provide Iowa's youth a well-rounded perspective of the practical operation of government; to reinforce the concepts of american ideals, precepts and principles, and transpose them into a training in practical citizenship.

What it reported doing in 2024

American legion boys' state serves Iowa high school youth during a week long summer camp session. The week includes guest speakers, ceremonies and assemblies as well as marching and pageantry.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 17
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.6%; rating input score 89

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -14.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 24.6% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -32.9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.