American Legion John P Burns Post 36

Nonprofit profile at a glance

EIN
860212057
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Tucson, AZ, USA
Phone
5204472700
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$261,801
Expenses
$296,865
Assets
$552,153
Liabilities
$1,845

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

Leadership & pay

14 people listed

Highest reported compensation

  • KEVIN SMITH (CLUB MANAGER): $47,016 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a place for military veterans to socialize and congregate, provideeducation and awareness of veterans issues to the public.

What it reported doing in 2025

Social gathering serving 1475 members. Serving food and refreshments in a socialsetting. Restricted to members only. This provides a place for military veteransto socialize and congregate.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, 10% for grants, 7% for affiliated organizations, and 4% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.4%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1400 of 1400 board members independent · 0 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $47K · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.