American Legion Post 100

Nonprofit profile at a glance

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

4 people listed

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.

Promotes all related activities for people and persons who have or are serving in the US Armed Forces and their families.

Scholarships

Revenue model: Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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

Operating margin: -4.2%; rating input score 27; 27th percentile among comparable filings
Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 5.4% per year; rating input score 100; 50th percentile among comparable filings
Asset growth: -8% per year; rating input score 0; 7th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $0 · 4 people listed
Highest-paid contractors: 1 contractor listed · $5K reported
Consistency: 10 of 11 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 6 filing years from 2020 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.

Signals prioritize questions for review. They are not findings of misconduct.

Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
High — Sustainability: Operating margin scored 27/100.
High — Growth: Asset growth scored 0/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
High — Sustainability: Total-asset coverage ratio scored 24/100.
High — Sustainability: Liabilities to assets ratio scored 23/100.