American Legion Kerner-slusser Post 0063

Nonprofit profile at a glance

EIN
344411445
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2011
Location
Ottawa, OH, USA
Phone
4195233849
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$588,075
Expenses
$519,543
Assets
$1,219,078
Liabilities
$3,651

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

Leadership & pay

3 people listed

Highest reported compensation

  • BRYCE AGNER (ADJUTANT): $184 total reported compensation

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

Overview

Mission

To operate a non-profit club for members. All of whom are veterans. 215 served.

What it reported doing in 2025

Membership. To operate a local american legion post. Mission statement of the american legion: the american legion was chartered by congress in 1919 as a patriotic, war-time veterans organization, devoted to mutual helpfulness. It is a not-for-profit community-service organization which now numbers over 2 million members, men and women, in nearly 15,000 american legion posts worldwide.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 40
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62%; rating input score 62
  • Program expense ratio: 59.3%; rating input score 59
  • 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: 60%; rating input score 60; 16th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.7%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 35.6% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 23.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 62% of revenue deployed · 59.3% of spending went to programs
  • Governance: 3 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $184 · 3 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.