American Legion Post 344

Nonprofit profile at a glance

EIN
381397822
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Galien, MI, USA
Phone
2696979151
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$114,180
Expenses
$82,745
Assets
$844,934
Liabilities
$0

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

Leadership & pay

7 people listed

People named in this filing

  • MICHAEL MIDDLEBROOK (FINANCE OFFICER)
  • CHARLES NEUMAN (COMMANDER)
  • NEAL HUMPHREYS (1st VICE COMMANDER)

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

We help and support veterans in our area with a place to gather, needed medical devices, provide our building as a community center and fundraising source. We hold annual Halloween and Christmas parties for children of veterans and provide turkeys at Thanksgiving for needy.

What it reported doing in 2024

We raise funds through community activities such as monthly car shows during the summer, renting our building, and bingo. We also hold raffles one to two times per year of items donated for the pupose of raising funds and have a monthly fish fry. All of the fundraising activites are conducted by our members, who are veterans. All proceeds go the the veteran and community charities listed under exempt purposes. The member veterans are encouraged to make community connections through the fundraising and donation activities we sponsor.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 81
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 72
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: 27.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 10.21; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 100% of spending went to programs
  • Governance: 35 of 35 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $83K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.