American Legion Post #1

Nonprofit profile at a glance

EIN
930112213
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032522201
Rating
48
Verdict
MIXED
Rating confidence
Standard

Reported finances

Revenue
$89,725
Expenses
$106,231
Assets
$351,469
Liabilities
$2,464

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

Leadership & pay

3 people listed

Highest reported compensation

  • William Turner (Adjudant): $3,780 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 the social welfare of the community and to provide service to veterans and their families.

What it reported doing in 2024

To promote the social welfare of the community and provide service to veterans and their families.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 96% 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

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: 29
  • Transparency & Controls: 100
  • Accountability: 10
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.8%; rating input score 28
  • Program expense ratio: 19.5%; rating input score 19
  • Fundraising efficiency: $14.48 raised per $1 spent on fundraising; rating input score 61; 61st 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: 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 3.31; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 34% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 59th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 27.8% of revenue deployed · 19.5% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $21K in reported program spending
  • Leadership: top reported pay $4K · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 28/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.