American Legion Post #10
Nonprofit profile at a glance
- EIN
- 856016574
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Las Cruces, NM, USA
- Phone
- 5755269139
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $123,183
- Expenses
- $108,261
- Assets
- $369,174
- Liabilities
- $3,251
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
People named in this filing
- ESTHER RAQUEL MONTGOMERY (HISTORIAN)
- MARIO LUNA (EXECUTIVE COMMITTEE)
- JESUS FRIETZE (EXECUTIVE COMMITTEE)
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
To enhance the well-being of america's veterans, their families, our military, and our communities by our devotion to mutual helpfulness. The american legion's vision statement is "the american legion: veterans strengthening america."
What it reported doing in 2024
Among american legion members, there is no rank or prejudice, only purpose. A veteran is a veteran. The purpose of veterans in the american legion is to strengthen the united states of america through programs, services, compassion and actions that have proven vital, timeless and life-changing for over a century. Our 2024 accomplishments are: 1) we make our facility available to other veteran organizations such as disabled american veterans, order of the purple heart, united military women of the southwest and the vet center free of charge; 2) hosting of a post traumatic stress disorder group at the post twice a month; 3) restarted the sons of the american legion; 4) reinstated the american legion riders chapter 4; 5) participate in the raising and lowering of the garrison flag flown at the park on special patriotic days; 6) participate in the annual homeless veteran standdown providing those less fortunate veterans with food, clothing, hygiene items, counseling and medical care; 7) provides free social gatherings for all members every month; and 8) assistance to an average of four veterans each month in filing their claims to the verterans administration; 9) provided celebration of life space for fallen veterans, 10) attended veteran's funerals and memorials providing flowers and other gifts in rememberance of those veterans we have lost, and 11) established a "buddy check" initiative.
Operating model
- Revenue model
- Other-operating. 89% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.
The verdict
SUPPORTED - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 79
- Accountability: 70
- Sustainability: 64
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.7%; rating input score 56
- Program expense ratio: 63.1%; rating input score 63
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 71%; rating input score 71; 46th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 12.1%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 3.41; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -1.4% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 55.7% of revenue deployed · 63.1% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $68K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Financial Efficiency: Mission deployment rate scored 56/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.