American Legion Post 24
Nonprofit profile at a glance
- EIN
- 166093877
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Rome, NY, USA
- Phone
- 3153362680
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $364,860
- Expenses
- $209,736
- Assets
- $675,616
- Liabilities
- $97,676
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
People named in this filing
- LENNY DUTTON (COMMANDER)
- JOHN CONNORS (1ST VICE)
- PAUL JENSEN (2ND VICE)
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
An organization that provides all military personnel with a social environment. They provide services to the surrounding communities.
What it reported doing in 2024
Provide all past and present military personnel with a social community
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - The filed numbers largely add up and most voting board members are independent. 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: 35
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 73
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.9%; rating input score 33
- Program expense ratio: 49.3%; rating input score 49
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 63rd 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: 42.5%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 3.22; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -7.3% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 32.9% of revenue deployed · 49.3% of spending went to programs
- Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $103K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2010 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.