American Legion Post 308

Nonprofit profile at a glance

EIN
046136567
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-N 2007
Location
Orleans, MA, USA
Phone
5088969563
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$56,832
Expenses
$23,055
Assets
$589,452
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • TONY GIBSON (PRESIDENT/DIRECTOR)

People named in this filing

  • TONY GIBSON (PRESIDENT/DIRECTOR)
  • SANDRA HODGE (TREASURER/DIRECTOR)
  • DAVID GIBSON JR (SECRETARY/DIRECTOR)

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

To develop and maintain 100 percent americanism among residents of orleans. To put into effect programs of the american legion. To provide grants and donations to community organizations and schools.

What it reported doing in 2024

Donations/scholarhips/grants paid out to community organizations on cape cod.

Operating model

Revenue model
Investment-supported. 99% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 83
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.4%; rating input score 42
  • Program expense ratio: 68.5%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: 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: 59.4%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 25.57; rating input score 84; 84th 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: -2.6% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -8.6% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 42.4% of revenue deployed · 68.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 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 42/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.