American Legion Clyde F Mowrer Post 323
Nonprofit profile at a glance
- EIN
- 232120591
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024
- Location
- Watsontown, PA, USA
- Phone
- 5705385428
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $25,546
- Expenses
- $26,692
- Assets
- $21,852
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- RALPH HESS (Post Commander)
- BARRY BUCK (Financial)
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
Local american legion post for veterans, military, and their families. To provide donations to local organizations within the community.
What it reported doing in 2024
Military veterans programs and donations to local community, operation of local post for veterans and guests.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.6%; rating input score 100
- Program expense ratio: 95.3%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -4.5%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -26.1% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -29.4% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 52% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 99.6% of revenue deployed · 95.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $25K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- 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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.