American Legion Brawley Post 60

Nonprofit profile at a glance

EIN
956339269
IRS 990 coverage
2010–2023
Forms available
Form 990 2023, Form 990-EZ 2018, Form 990-N 2022
Location
Brawley, CA, USA
Phone
7603443175
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$93,453
Expenses
$94,545
Assets
$164,543
Liabilities
$29,246

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • JAMES GAXIOLA (POST COMMANDER)
  • ISAAC DONAYRE (1ST VICE-COMMANDER)
  • MARTIN ISLAS (FINANCE OFFICER)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American Legion places high importance on preserving our America and values, improving the quality of life for our nation's children, caring for their families, and most importantly, teaching the fundamentals of good citizenship. .....................................................................................................The American Legion Brawley in conjunction with VFW has erected the VFW Memorial Wall honoring our local war veterans, living and deceased. On Veteran's Day, November 11, 2010, the Memorial Wall was unveiled in a special ceremony with local veterans, dignitaries, community officials and citizens in attendance followed by a luncheon at the American Legion Post hall.

What it reported doing in 2023

The american legion is devoted to mutual helpfulness, provide mentoring for the local youth, advocate pateroism, and provide assistance to veterans and their families.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 173 of 173 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.