American Legion Inc Chester P Tuttle Post 279

Nonprofit profile at a glance

EIN
042284267
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Auburn, MA, USA
Phone
5088322701
Rating
29
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$511,996
Expenses
$502,849
Assets
$2,008,556
Liabilities
$589,179

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Richard Larson (President & CEO)

People named in this filing

  • William MacLean (Treasurer)
  • Richard Larson (President & CEO)
  • Michael McNamara (Secretary)

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

Overview

Mission

To provide facilities & activities for members who are primarily veterans of the military

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating 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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 1
  • Transparency & Controls: 74
  • Accountability: 6
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.4%; rating input score 1
  • Program expense ratio: 1.5%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 0%; rating input score 0; 6th 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: 1.8%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -10.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 22% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 1.4% of revenue deployed · 1.5% of spending went to programs
  • Governance: 0 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • 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 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.