American Legion Dept of Michigan R Jopling Post 44 Memorial

Nonprofit profile at a glance

EIN
382446747
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Marquette, MI, USA
Phone
9062250781
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$219,931
Expenses
$187,720
Assets
$589,081
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

People named in this filing

  • FRANK DONKERS (EXEC BOARD)
  • CHARLES HAWES (EXEC BOARD)
  • BOB HEWITT (EXEC BOARD)

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 following is from the incorporation of articles: to uphold and defend the constituion of the united state of america; to maintain law and order; to foster & perpetuate a one hunder percent americanism; to preserve the memories & incidents of our associates in the great wars; to inculcatea sence of individual obligation to the community, state and nation; to combat the autocracy of both the classes & the masses; to make right the master of might; to promote pease and goodwill on earth; to safefuard and trasmit to posterity the principles of justice, freedom and democracy; to consecrateand santify our comradeship by our devotion to mutual helpfulness.

What it reported doing in 2024

The following is from the incorporation of articles: the following is from the incorporation of articles: to uphold and defend the constituion of the united state of america; to maintain law and order; to foster & perpetuate a one hunder percent americanism; to preserve the memories & incidents of our associates in the great wars; to inculcatea sence of individual obligation to the community, state and nation; to combat the autocracy of both the classes & the masses; to make right the master of might; to promote pease and goodwill on earth; to safefuard and trasmit to posterity the principles of justice, freedom and democracy; to consecrateand santify our comradeship by our devotion to mutual helpfulness.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 87.1%; rating input score 87
  • 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: 14.6%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.14; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 74.4% of revenue deployed · 87.1% of spending went to programs
  • Governance: 20 of 20 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.