American Legion Post 348
Nonprofit profile at a glance
- EIN
- 592903617
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025
- Location
- Cape Canaveral, FL, USA
- Phone
- 3217991060
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $335,873
- Expenses
- $261,943
- Assets
- $580,039
- Liabilities
- $99,564
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Highest reported compensation
- Brian Odenkirk (2ND VICE COMMANDER): $18,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Dedicated to god and country, the american legion promotes patriotism, strong national security, adequate care for veterans, their widows and orphans, and community service and wholesome development of the nations youth. The american legion also provides assistance to veterans and/or their survivors on benefits available, and unemployed veterans regarding programs and training. The american legion provides fraternal, social, educational and recreational activities for veterans and their families. The american legion also actively participates in civic and memorial affairs, visit the sick and provides handicap equipment and blood, support of the youth in educational and sports activities are also part of the program.
What it reported doing in 2025
Provides for the upkeep and upgrade of facilities for use of members.
Operating model
- Revenue model
- Other-operating. 68% 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
MIXED - 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: 0
- Transparency & Controls: 90
- Accountability: 69
- Sustainability: 58
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- 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; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 22%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 2.21; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 7%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 7% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 444 of 444 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $18K · 14 people listed
- Consistency: 11 of 22 current checks pass · 11 findings to review
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2014 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- High — Sustainability: Officer compensation ratio scored 29/100.