American Legion Post 104
Nonprofit profile at a glance
- EIN
- 426073499
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024
- Location
- Bennett, IA, USA
- Phone
- 5635291090
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $32,028
- Expenses
- $24,735
- Assets
- $96,285
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- LAVERN COLE (COMMANDER)
- PAUL JONES (VICE COMMANDER)
- WES MOELLER (FINANCE OFFICER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote patriotism and citizenship in the community
What it reported doing in 2024
The american legion post 104 is an organization of past members of the armed forces. Its purpose is to promote patriotism and citizenship in the community. The post owns the building where it holds refceptions and parties. Volunteer legion members operate the bar at these functions if beverages are requested. This is the only facility within a 15 mile radius that is available to accommodate community activities.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% 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 revenue comfortably covers expenses. 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: 6
- Transparency & Controls: 100
- Sustainability: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 6.3%; rating input score 6
- Program expense ratio: 7.2%; rating input score 7
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 22.8%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 3.89; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -67.7% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: 4.6% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 9.8% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 6.3% of revenue deployed · 7.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 5 filed program accomplishments · $2K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- 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.
- High — Financial Efficiency: Mission deployment rate scored 6/100.
- High — Financial Efficiency: Program expense ratio scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.