American Legion Post 233
Nonprofit profile at a glance
- EIN
- 591449860
- IRS 990 coverage
- 2009–2013
- Forms available
- Form 990 2013
- Location
- Ponte Vedra Beach, FL, USA
- Phone
- 9042852484
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $258,792
- Expenses
- $266,320
- Assets
- $369,880
- Liabilities
- $1,635
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
10 people listed
People named in this filing
- ROY HAVEKOST (COMMANDER)
- SHERRI MARTINEZ (ADJUTANT)
- DON MILLS (VICE COMMAND)
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 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Post organizations of past/present members of us armed services and blood related family members operated to assist disabled and needy veterans, families, widow(er)s, orphans; provide comfort, care and assistance to hospitalized vets; perpetuate memory of deceased vets; foster patriotism; provide recreation for members; and promote welfare of community
What it reported doing in 2013
Lines 7-24e: provides social recreational activities for veterans, families and survivors; promotes community welfare; sponsers patriotic events; perpetuates memory of deceased vets; provides low cost nutricious meals for disabled/needy vets, family and survivors.
Operating model
- Revenue model
- Earned-program. 90% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 93
- Accountability: 76
- Sustainability: 47
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: -2.9%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 1.39; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 64; 64th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.7% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 0.6% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 387 of 387 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $266K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 3 filed schedules · includes grants
- Filing history: 3 filing years from 2009 to 2013
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.