American Legion Pa Post 44

Nonprofit profile at a glance

EIN
236438655
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Northumberland, PA, USA
Phone
5704733331
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$76,391
Expenses
$81,444
Assets
$39,616
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DENNIS GAVITT (PRESIDENT)

People named in this filing

  • DENNIS GAVITT (PRESIDENT)
  • HARRY GAVASON (TRUSTEE)
  • MARLIN NEIDIG (VICE PRESIDE)

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 uphold and defend the constitution of the united states, to maintain law and order; to preserve the memories of their comrades who served in the great wars; to foster the spriit of patriotism; and to safeguard, for posterity, the principles of justice, freedom, liberty, and democracy.

What it reported doing in 2025

1. Promoting the social welfare needs of veterans. 2. Assisting needy and disabled veterans and widows and orphans of deceased veterans. 3. Providing entertainment, care, and assistance to hospitalized veterans or members of the armed forces of the united states. 4. Perpetuating the memory of veterans and comforting their survivors. 5. Conducting programs for religious, charitable, scientific, literary, or educational purposes. 6. Sponsoring or participating in patriotic activities. 7. Providing insurance benefits to members and/or their dependents. 8. Providing social and recreational activities for members.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 93% 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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 41
  • 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: 88.9%; rating input score 89; 9th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -6.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 227 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.