American Legion Post 117
Nonprofit profile at a glance
- EIN
- 592417391
- IRS 990 coverage
- 2013–2019
- Forms available
- Form 990 2019
- Location
- Palm Bay, FL, USA
- Phone
- 3217298089
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $254,830
- Expenses
- $267,210
- Assets
- $1,189,548
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
42 people listed
Executive titles in this filing
- Diane Tomlin Wood (Aux President)
People named in this filing
- Bruce Thurber (Commander)
- Gene Pilot (1st Vice Comman)
- Gene Baker (Financial Offic)
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 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The American Legion was chartered by Congress in 1919 as a patriotic veterans organization devoted to mutual helpfulness. It is the nation's largest wartime veterans service organization, committed to mentoring youth and sponsorship of wholesome programs in our communities.
What it reported doing in 2019
This Charter gives continual support to Veterans, their families and the community, by giving of their time, and donations of food and money. They support homeless vets by feeding and clothing them. Their support is also extended to Active Military and ROTC members. They have Scholarship Funds to help Scholar students continue to further their Education. They also are very active with the Youth in the community by organizing Youth Programs for the betterment of the Youth and Educational Purposes. One of their Elite Programs is sending Youth to the State Capital in Tallahassee, FL to learn how the Government functions. During the holiday seasons, this Chapter sends dinners to families who are less fortunate and unable to provide for themselves. They distribute toys to needy children.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - Program spending has grown recently. 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: 17
- Transparency & Controls: 59
- Accountability: 31
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 22.2%; rating input score 22
- Program expense ratio: 13.2%; rating input score 13
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 17th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 42.9%; rating input score 43; 14th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.9%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 4.45; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: 15.9% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: 2.4% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 13.5% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 22.2% of revenue deployed · 13.2% of spending went to programs
- Governance: 18 of 42 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $11K in reported program spending
- Leadership: top reported pay $0 · 42 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 6 filing years from 2013 to 2019
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 22/100.
- High — Financial Efficiency: Program expense ratio scored 13/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Accountability: Independent voting board scored 43/100.
- Moderate — Sustainability: Operating margin scored 30/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.