American Legion Post 0017

Nonprofit profile at a glance

EIN
520556555
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Edgewood, MD, USA
Phone
4106768550
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$91,927
Expenses
$89,398
Assets
$148,376
Liabilities
$566

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • Barry Smith (Adjutant)
  • Richard Drabic (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

The American Legion Post 17 was formed to support the veterans in the overlea-Perry Hall community and their families. The Post is very active in the community helping with civic activities and raising funds to help various children & youth groups in the community.

What it reported doing in 2024

American Legion Post 17 annual receives awards at the State Convention for donations made to Various Children & Youth and Veterans hospitals and homes. The Post also has made itself the home of the Cub Scouts and Boy Scouts

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

REVIEW - The filed numbers largely add up and program spending 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: 90
  • Accountability: 18
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1%; rating input score 1
  • Program expense ratio: 1%; rating input score 1
  • 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.8%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 1% of revenue deployed · 1% of spending went to programs
  • Governance: 0 of 300 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $880 in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2017 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 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.