American Legion Post 148 Amherst

Nonprofit profile at a glance

EIN
042155179
IRS 990-EZ coverage
2016–2023
Forms available
Form 990 2019, Form 990-EZ 2023
Location
Amherst, MA, USA
Phone
4132539036
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$105,814
Expenses
$110,411
Assets
$38,921
Liabilities
$2,363

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • PAUL CLEVENGER (ADJ AND FINANCE OFFICER)
  • TERRY FENSTAD (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to implement the goals, aspirations, dreams, peace and blessing for our country, friends and families embodied in our preamble.as members of the communities, we work together with elected and appointed officials, law enforcement officers, as well as teachers, guidance counselors and administrators from our local schools to promote activities that benefit our communities.

What it reported doing in 2023

Fraternal war veterans club service

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 94.1%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 94.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2016 to 2023
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.