American Legion Department of Mississippi
Nonprofit profile at a glance
- EIN
- 640277236
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2012
- Location
- Jackson, MS, USA
- Phone
- 6013524986
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $317,968
- Expenses
- $363,863
- Assets
- $707,959
- Liabilities
- $89,254
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- BERNITA BARNETT (NORTHERN ARE)
- DEBORAH FIELDER (ADJUTANT)
- MARK HERRINGTON (COMMANDER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
American legion is a patriotic veterans organization devoted to mutual helpfulness for those who have served in america's wars as recognized by the united states congress. The organization advocated patriotism, honor, and stron national security.
What it reported doing in 2024
Other programs and services benefitting over 19,000 members including workshops, legion baseball, and leadership services provided to district posts.
Operating model
- Revenue model
- Membership-supported. 64% of the money available for current operations came from membership dues.
- 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
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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 36
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51%; rating input score 51
- Program expense ratio: 44.6%; rating input score 45
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -14.4%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 1.95; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -6.6% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 51% of revenue deployed · 44.6% of spending went to programs
- Governance: 37 of 37 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 1 filed schedules
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- Moderate — Financial Efficiency: Program expense ratio scored 45/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 18/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.