American Legion Post 446

Nonprofit profile at a glance

EIN
256090384
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mt Pleasant, PA, USA
Phone
7245475578
Rating
43
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$366,419
Expenses
$338,605
Assets
$152,812
Liabilities
$16,744

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

Leadership & pay

5 people listed

People named in this filing

  • ROBERT BENTLEY (ADJUTANT)
  • JOHN CHEARNEY (COMMANDER)
  • LEONARD DULIK (FINANCE OFFI)

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

The organization is a fraternal group of united states service men and women.they provide services to the service people in the form of consulting for veterans regarding rights and benefits available, honor guards at funerals for deceased members, assistance with placing flags on grave sites of veterans and a venue for the members to meet and socialize.

What it reported doing in 2024

Provide an entertainment venue and room for consulting with veteran advisors on rights and benefits.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
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

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: 2
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.4%; rating input score 2
  • Program expense ratio: 2.6%; rating input score 3
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -34.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 2.4% of revenue deployed · 2.6% of spending went to programs
  • Governance: 289 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.