American Legion Conrad-Hoover Post 21

Nonprofit profile at a glance

EIN
540470285
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Winchester, VA, USA
Phone
5406629501
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$552,271
Expenses
$272,619
Assets
$2,279,363
Liabilities
$554

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

Leadership & pay

7 people listed

Highest reported compensation

  • Lauretta Lockhart (Commander): $14,518 total reported compensation
  • Nelson Ritter (Finance Officer): $8,219 total reported compensation

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

Overview

Mission

To uphold and defend the Constitution of the United States of America; to maintain law and order; to preserve the memories and incidents of our associations in the Great Wars; to inculate a sense of individual obligation to the community, state, and nation.

What it reported doing in 2025

The American Legion Post 21 operates a club for its members. It sells food, beverages, and cigarettes. All of the above expenses are attributable to the purchase of these items plus building maintenance & utilities.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 88
  • Accountability: 63
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44%; rating input score 44
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.6%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 8.36; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 8.3%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 44% of revenue deployed · 89.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $15K · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.