American Legion Building Corporation

Nonprofit profile at a glance

EIN
611367340
IRS 990-EZ coverage
2010–2017
Forms available
Form 990-EZ 2017
Location
Ashland, KY, USA
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$17,155
Expenses
$40,299
Assets
$338,483
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • LOUIS VAUGHAN (PRESIDENT)
  • CHARLES MAYNARD (VICE PRESIDENT)

People named in this filing

  • LOUIS VAUGHAN (PRESIDENT)
  • DAVID H LEADER (SECYTREAS)
  • CHARLES MAYNARD (VICE PRESIDENT)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Owns and maintains legion post facility

What it reported doing in 2017

Manages funds and oversees maintenance for building occupied by american legion post 76

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.8%; rating input score 8
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -134.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 8.4; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -9.3% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 7.8% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2010 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.