American Legion Forgotten Warriors Post 101

Nonprofit profile at a glance

EIN
810398407
IRS 990 coverage
2012–2017
Forms available
Form 990 2017
Location
Missoula, MT, USA
Phone
4067217399
Rating confidence
Limited
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$1,452,753
Expenses
$1,514,929
Assets
$204,028
Liabilities
$235,749

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JUSTIN CARTER (SENIOR VICE PRESIDENT)
  • THOMAS BOND (VICE PRESIDENT)

Highest reported compensation

  • MIKE OWENS (GENERAL MANAGER): $40,875 total reported compensation
  • JENNIFER RANSOM (GENERAL MANAGER): $30,708 total reported compensation
  • TERESA LEEDLE (BOOKKEEPER): $12,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american legion post 101 is a veteran service organization created to help veterans, their families, and the community of missoula.

What it reported doing in 2017

Post 101, which was created in 1981 as a vietnam-era veterans organization, conducts various programs for the community and its youth. This year post 101 gave a scholarship to loyola sacred heart, and a donation to united states of hope. Post 101 owns and operates the old post pub for our members and the missoula public. The american legion post 101 currently has 68 members.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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: 90
  • Accountability: 69
  • Sustainability: 20
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $900 in reported program spending
  • Leadership: top reported pay $41K · 8 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2012 to 2017
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.