American Legion Post 197
Nonprofit profile at a glance
- EIN
- 060891457
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Marlborough, CT, USA
- Phone
- 8602957810
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $98,518
- Expenses
- $99,315
- Assets
- $114,333
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- BERNARD HOYLAND (JR VICE COMMANDER)
- RAYMOND THEOBALD (COMMANDER)
- SUSAN CAMORODA (ADJUTANT)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See part viii
Operating model
- Revenue model
- Donor-supported. 68% of the money available for current operations came from contributions and gifts.
- 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. 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: 1
- Transparency & Controls: 89
- Accountability: 12
- Sustainability: 48
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0.5%; rating input score 1
- Program expense ratio: 0.5%; rating input score 1
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 9th 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: 0%; rating input score 0; 9th 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: -0.8%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 1.15; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -10.6% per year; rating input score 0; 28th percentile among comparable filings
- Revenue growth: -0.8% per year; rating input score 0; 56th percentile among comparable filings
- Asset growth: 1.1% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 0.5% of revenue deployed · 0.5% of spending went to programs
- Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 12 of 17 current checks pass · 5 findings to review
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2009 to 2024
- 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 — Financial Efficiency: Mission deployment rate scored 1/100.
- High — Financial Efficiency: Program expense ratio scored 1/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.