American Legion Post #27

Nonprofit profile at a glance

EIN
030174281
IRS 990 coverage
2017–2018
Forms available
Form 990 2018, Form 990-N 2007
Location
Middlebury, VT, USA
Phone
8023889311
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$341,189
Expenses
$301,655
Assets
$2,053,088
Liabilities
$24,292

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Laura Flint (President)
  • Todd Garthaffner (Vice President)

Highest reported compensation

  • Laura Flint (President): $13,600 total reported compensation
  • Todd Garthaffner (Vice President): $4,563 total reported compensation
  • Joseph Degray (Director): $3,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide services for veterans and their familes And to aid National and local charities

What it reported doing in 2018

Social Club and Special Events for Veterans and Members

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
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

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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 77
  • Accountability: 63
  • Sustainability: 67
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.1%; rating input score 84; 46th 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: 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: Fail
    • 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: 11.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 6.81; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 90.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $14K · 7 people listed
  • Consistency: 23 of 26 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2017 to 2018
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Asset 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.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.