American Legion Post 0072 Byron Cox Post 72

Nonprofit profile at a glance

EIN
350806126
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Crawfordsville, IN, USA
Phone
7653629921
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$583,431
Expenses
$532,992
Assets
$504,434
Liabilities
$6,008

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

Leadership & pay

3 people listed

Highest reported compensation

  • BRUCE VANIDERSTINE (FINANCE OFFI): $22,950 total reported compensation
  • ROBERT CARSTENSEN (COMMANDER): $7,900 total reported compensation

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

Overview

Mission

The post promotes sound welfare of the community; assists disabled and needy veterans; carries on programs to perpetuate the memories of the deceased veterans; and provides soical activities for its members.

What it reported doing in 2025

Providing for recreational and support activities through gaming, sporting events, honor guards, etc. That focus on the well being of members.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 84% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 10
  • Sustainability: 50
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.1%; rating input score 86
  • 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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.6%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.1% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $459K in reported program spending
  • Leadership: top reported pay $23K · 3 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.