American Legion Post 0226 East Bernard

Nonprofit profile at a glance

EIN
237425290
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
East Bernard, TX, USA
Phone
8303853046
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$51,021
Expenses
$65,250
Assets
$184,493
Liabilities
$17

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

Leadership & pay

6 people listed

People named in this filing

  • LARRY JENKINS (CHAPLAIN)
  • DAVID KOPECKY (SGT AT ARMS)
  • MARY LOU KRENEK (JAG)

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

The american legion is a patriotic, war-time veterans organization. It's community service activites include u.s. Flag disposal and education, a boys state program, allowing senior citizens and boy scouts free use of the american legion hall, and a scholarship program for high school graduates. The american legion seeks to preserve and enhance patriotism and education.

What it reported doing in 2025

This year the organization made donations to churches, east bernard volunteer fire dept, east bernard fair fund, boys state, sons of the american legion, east bernard booster club, american legion ladies auxiliary, east bernard chamber of commerce, cub scouts, east bernard academic sports, and east bernard little league. In addition, approximately 25 scholarships were awarded.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 27
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.2%; rating input score 33
  • Program expense ratio: 24%; rating input score 24
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

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; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -27.9%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 43; 43rd 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 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 33.2% of revenue deployed · 24% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.