American Legion-earl S Bailey Post 430

Nonprofit profile at a glance

EIN
750776486
IRS 990 coverage
2009–2021
Forms available
Form 990 2021
Location
Odessa, TX, USA
Phone
4323325582
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$395,558
Expenses
$320,973
Assets
$971,477
Liabilities
$2,949

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

Leadership & pay

7 people listed

People named in this filing

  • Tony Morgan (Commander)
  • Pablo Navarette (1st VP)
  • Preston Parrott (2nd VP)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization strives to better the quality of lfe for veterans and their families. In addition to providing activities for the veterans and providing a place for them to gather, the organization works to ensure that veteran benefits improve.

What it reported doing in 2021

Scholarships / Donations

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 39
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 65
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.3%; rating input score 41
  • Program expense ratio: 48.1%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 3.03; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 41.3% of revenue deployed · 48.1% of spending went to programs
  • Governance: 845 of 845 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $154K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2009 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.