American Legion Brook Park- POST-610

Nonprofit profile at a glance

EIN
346607433
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Brook Park, OH, USA
Phone
2163629610
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,395,125
Expenses
$673,267
Assets
$1,958,363
Liabilities
$65,789

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • Kenneth Schwan (Canteen Manager): $32,500 total reported compensation
  • Thomas Diamond (Finance Officer): $4,800 total reported compensation
  • David Lafranlcere (Officer): $2,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of American Legion Post Home is for the benefit of all Veteran members Approximate average membership of 975, as prescribed in their constitution and by-laws. Support of charitable purposes in the general vicinity of the Posts home from proceeds from charitable bingo and other fund raising functions throughout the year.

What it reported doing in 2025

Canteen Activities

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 90
  • Accountability: 37
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.7%; rating input score 27
  • Program expense ratio: 55.3%; rating input score 55
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.91; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 15.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 26.7% of revenue deployed · 55.3% of spending went to programs
  • Governance: 0 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $372K in reported program spending
  • Leadership: top reported pay $32K · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 27/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.