American Legion Post 0094 Charles Pratt Post

Nonprofit profile at a glance

EIN
350876716
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Valparaiso, IN, USA
Phone
2194624452
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$182,068
Expenses
$179,985
Assets
$223,642
Liabilities
$1,043

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

Leadership & pay

11 people listed

Highest reported compensation

  • Rachel Perez (Bar Gaming Manager): $38,055 total reported compensation
  • Dennis Laudenson (Custodian): $21,639 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote Americanism within the community. To support the children and survivors of veterans. To aid in the wellbeing of veterans.

What it reported doing in 2024

Donations for worthy community projects. Fraternal Order of Police FOP Toys for Tots of the Marine Corp League Hoosier Boys State Program Visiting Nurses Association NW Indiana Soap Box Derby Opportunity Enterprises Eagles Aerie 2517 Youth for Christ Valparaiso Community Schools Valparaiso Police Dept. K9 Unit Hilltop House and Porter County Animal Shelter

Operating model

Revenue model
Other-operating. 84% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

MIXED - 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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 69
  • Accountability: 26
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 25%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 31.1%; rating input score 31; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 1.4%; rating input score 1; 14th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 33.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 38.8% of revenue deployed · 25% of spending went to programs
  • Governance: 9 of 625 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $38K · 11 people listed
  • Consistency: 45 of 46 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Independent voting board scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 31/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.