American Legion Post 104 Carl

Nonprofit profile at a glance

EIN
350452212
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Terre Haute, IN, USA
Phone
8124600370
Rating
30
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$585,085
Expenses
$444,296
Assets
$1,184,795
Liabilities
$4,151

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

Leadership & pay

14 people listed

People named in this filing

  • TROY DAVIS (COMMANDER)
  • RICK WOOD (FINANCE OFFICE)
  • SAM NEVILL (JUDGE ADVOCATE)

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

Social activities for members and families Financial contributions to surrounding communities & organizations

What it reported doing in 2025

Flag flowers and funeral detail for deceaased members

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

REVIEW - 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: 11
  • Transparency & Controls: 60
  • Accountability: 12
  • Sustainability: 74
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.1%; rating input score 12
  • Program expense ratio: 12.5%; rating input score 12
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.67; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 12.1% of revenue deployed · 12.5% of spending went to programs
  • Governance: 0 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 15 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.

  • High — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.