American Legion Post 164

Nonprofit profile at a glance

EIN
546072591
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Grundy, VA, USA
Phone
2769630743
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$33,597
Expenses
$59,389
Assets
$951,476
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • BILLY J VANCE (PRESIDENT)

People named in this filing

  • LESLIE CLEVINGER (SEC/TREAS)
  • BRADY SISK (VICE PRESIDE)
  • BILLY J VANCE (PRESIDENT)

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

The purpose of american legion post 164 is to support an oratorical contest promoting patriotism in schools; to support boy scouts; to purchase and display flags and wreaths on patriotic holidays; to attend funerals of deceased veterans and to conduct military rites; and to distribute memorial bibles to veterans families.

Operating model

Revenue model
Investment-supported. 77% of the money available for current operations came from recurring investment income.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 54.4%; rating input score 54
  • 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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -76.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 16.02; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 22.8% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 54.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2014 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: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.