American Legion Eighth District Council

Nonprofit profile at a glance

EIN
943381961
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
San Francisco, CA, USA
Phone
4158614920
Rating confidence
Limited

Reported finances

Revenue
$54,571
Expenses
$61,942
Assets
$65,043

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Tony Benfield (President)

People named in this filing

  • Helen Wong (Secretary)
  • Nelson Lum (Director)
  • Paul Cox (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. While it is not a chapter of the American Legion, it is an intermediate office between the ten independent posts in San Francisco and the state offices (the Department of California). Organizationally, the 30 District commanders within CA are the governing body of the Department of California through the Department Executive Committee (DEC). The posts within a geographical area make up a District. Some of the posts and some of the Districts in CA are incorporatedsome arent. D8 is incorporated.

What it reported doing in 2025

American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. As such, it works with other veterans organizations to promote and deliver services to veterans. Additionally, it participates in scholarship programs for high school boys and girls in the district to attend the California Boys and Girls State in the summer. It also participates in the annual American Legion Oratorical Contest for high school students, competing for scholarships. 70% of this program work is spent for veterans; 25% is spent for Boys & Girls State; and 5% is spent for the Oratorical Contest program.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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: 100
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • 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: -13.5%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; 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: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: -10.5% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.