American Legion Earl H Opel Pst 459

Nonprofit profile at a glance

EIN
256092894
IRS 990-EZ coverage
2011–2021
Forms available
Form 990-EZ 2021, Form 990-N 2012
Location
Salisbury, PA, USA
Rating
43
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$34,041
Expenses
$29,079
Assets
$42,732

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

11 people listed

People named in this filing

  • BRIAN MCKENZIE (COMMANDER)
  • SAMUEL HOCHARD (ADJUTANT)
  • CHARLES SHORT (2ND VICE 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-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support system benefit veteran

What it reported doing in 2021

Create a support system to benefit veterans and local needs

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 100
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.5%; rating input score 2
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 14.6%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.8% per year; rating input score 0; 57th percentile among comparable filings
  • Asset growth: -25.1% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 1.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 4 of 5 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2011 to 2021
  • 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.