American Legion Post 159

Nonprofit profile at a glance

EIN
341135437
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Saint Clairsville, OH, USA
Phone
7406959010
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$499,387
Expenses
$487,827
Assets
$306,295
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • RICHARD JOHNSON (ADJUTANT): $2,800 total reported compensation
  • FRANK MATKO (FINANCE OFFI): $2,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american legion is a veterans organization devoted to mutual helpfulness. It is committed to mentoring and sponsorship of youth programs in our communities, advocating patriotism and honor, promoting a strong national security, and continued devotion to fellow service members and veterans.

What it reported doing in 2024

Promotes veterans services, sponsorship of community youth programs, advocate for patriotism and honor and recognization of local veterans. Contribute to national organization to support veterans throughout us.

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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue 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: 0
  • Transparency & Controls: 70
  • Accountability: 53
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 43.2%; rating input score 43; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -45.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 10 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $3K · 5 people listed
  • Consistency: 9 of 11 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.