American Legion Post 108

Nonprofit profile at a glance

EIN
351369846
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Saint Bernice, IN, USA
Phone
7658327333
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$27,012
Expenses
$35,216
Assets
$145,125
Liabilities
$1,350

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Jerry Mahan (1st Vice President)
  • Jeff Livuix (2nd Vice President)

People named in this filing

  • Jerry Mahan (1st Vice President)
  • Jeff Livuix (2nd Vice President)
  • Inee Mahan (Commander)

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

Veterans Organization

What it reported doing in 2024

Advocate and support veterans affairs and rehabiliation. Support national security and promote patriotism. Programs and support of youth programs.

Operating model

Revenue model
Other-operating. 100% 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 verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -30.4%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 4.12; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 20.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $352K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2010 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.