American Legion Post 331

Nonprofit profile at a glance

EIN
436093546
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Saint Robert, MO, USA
Phone
5733364653
Rating confidence
Limited

Reported finances

Revenue
$122,276
Expenses
$86,682
Assets
$423,570
Liabilities
$57,719

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • Alice Wood (Bartender): $11,376 total reported compensation
  • Cindy L Sallee (Bartender): $9,354 total reported compensation
  • Shaun Bryson (Bartender): $8,067 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the well-being of America's veterans, their families, our military, and our communities by our devotion to mutual helpfulness. The American Legion's vision statement is "The American Legion: Veterans Strengthening America.".

What it reported doing in 2023

Give scholarships to students from 2 local High Schools to the students who graduate with a 3.5 GPA

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 69
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.1%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 4.89; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 35.2%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -107.1% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 20.1% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 287 of 287 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $11K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.