American Legion Dept of Colorado
Nonprofit profile at a glance
- EIN
- 840004990
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Denver, CO, USA
- Phone
- 3176301222
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $378,391
- Expenses
- $462,144
- Assets
- $3,245,682
- Liabilities
- $3,686,363
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- SHAWN T LONG (NATIONAL TRE)
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
The american legion department of Colorado is an organization which provides programs and assistance to its members who are veterans of war and to other veterans of war and their families. They promote americanism throughout the community throught it various programs. The sons of the american legion, detachment of the american legion department of Colorado, is a program of the american legion that was organized specifically to support the aims and purposes of the american legion.
What it reported doing in 2024
The american legion department of Colorado (american legion) had approximately 18,000 members at the end of the year. During the year, the american legion holds two major conventions/conferences for its members as well as other events and conferences throughout the year. These conferences and events provide education and information on specific topics on americanism and american legion policy. The american legion publishes the Colorado legionnaire and the observer only once during the year since it is available on their website.
Operating model
- Revenue model
- Membership-supported. 98% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 60% for direct work, 1% for affiliated organizations, and 39% for member benefits.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 40
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 43.2%; rating input score 43
- Program expense ratio: 34.9%; rating input score 35
- 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: 0%; rating input score 0; 7th 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: -22.1%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 7.02; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 1.14; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -3.8% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: -4.6% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -0.6% per year; rating input score 0; 22nd percentile among comparable filings
Details
- Where the money goes: 43.2% of revenue deployed · 34.9% of spending went to programs
- Governance: 0 of 1 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $161K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2012 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 35/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.