American Legion Post #140
Nonprofit profile at a glance
- EIN
- 166054805
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025, Form 990-EZ 2011
- Location
- Canastota, NY, USA
- Phone
- 3156973210
- Rating confidence
- Limited
Reported finances
- Revenue
- $91,230
- Expenses
- $110,126
- Assets
- $127,789
- Liabilities
- $930
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
People named in this filing
- FRANK GARLOCK (COMMANDER)
- KIM MYERS (1ST VICE CDR)
- JOHN OSBORNE (2ND VICE CDR)
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
To foster patriotism and to provide support to those in the community who served in the armed forces.
What it reported doing in 2025
The organization operates a meeting facility with a bar and meeting rooms to foster patriotism among its members and the community. Various fundraising events such as the bell jar, raffles, and bar activity provide funds to support the facility.donations are made to local organizations and members speak and present these donations to better inform the community of the efforts of those who served.
Operating model
- Revenue model
- Other-operating. 69% 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 35
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -20.7%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 1.16; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -0.7% per year; rating input score 0; 54th percentile among comparable filings
- Asset growth: 0.4% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2012 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.