American Legion Merrimack Memorial Post 98
Nonprofit profile at a glance
- EIN
- 026013061
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Merrimack, NH, USA
- Phone
- 6034290343
- Rating
- 24
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $140,027
- Expenses
- $103,023
- Assets
- $672,651
- Liabilities
- $5,017
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Mike Burke (Commander)
- Amy Nesbitt (Financial Off.)
- Bruce Winchell (2nd V Commander)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
1. Promote the social welfare needs of the community.2. Assist needy and disabled veterans and widows and orphans of deceased veterans.3. Provide entertainment, care, and assistance to hospitalized veterans or members of the Armed Forces of the United States.4. Perpetuate the memory of veterans and comfort their survivors.5. Conduct programs for religious, charitable, scientific, literary, or educational purposes.6. Sponsor or participate in patriotic activities.7. Providing insurance benefits to members and/or their dependents.8. Provide social and recreational activities for members.
What it reported doing in 2024
To initiate, sponsor, and participate in programs and services that assist to enhance the lives of veterans and their families; to ensure restoration and/or transistion to normally functioning lives, physically, mentally, socially, and vocationally.
Operating model
- Revenue model
- Other-operating. 91% 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 - Revenue comfortably covers expenses 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: 0
- Transparency & Controls: 59
- Accountability: 0
- Sustainability: 76
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- 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: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 26.4%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 6.53; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 15.1% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 2% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 3 filing years from 2022 to 2024
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.