American Legion Department of Pennsylvania
Nonprofit profile at a glance
- EIN
- 230343935
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wormleysburg, PA, USA
- Phone
- 7177309100
- Rating confidence
- Limited
Reported finances
- Revenue
- $4,988,927
- Expenses
- $4,373,528
- Assets
- $7,579,235
- Liabilities
- $2,089,383
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
61 people listed
Highest reported compensation
- JAMES R HOGAN (DEPARTMENT ADJUTANT): $70,592 total reported compensation
- STEPHEN LAVELLE (DEPARTMENT COMMANDER (UNTIL 06/24)): $10,800 total reported compensation
- JOHN FRITZ (DEPARTMENT COMMANDER): $9,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To uphold and defend the constitution of the united states of america and the commonwealth of pa; to maintain law and order; to foster and perpetuate 100% americanism; to preserve memories of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion and mutual helpfulness.
What it reported doing in 2024
To provide administrative services for american legion posts in Pennsylvania. To provide programs and activities for members and members' families. To provide assistance to veterans and to children of veterans. To provide scholarship assistance, crisis assistance and rehabilitation services to veterans and veterans' families.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 93
- Accountability: 76
- Sustainability: 61
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 95.5%; rating input score 95; 26th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- 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: 12.3%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 1.73; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.9% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 42 of 44 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $71K · 61 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 15 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.