American Legion Post 48 Inc

Nonprofit profile at a glance

EIN
470358719
IRS 990-EZ coverage
2010–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
Loup City, NE, USA
Phone
3083250379
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$163,037
Expenses
$203,448
Assets
$304,887
Liabilities
$3,964

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

Leadership & pay

7 people listed

People named in this filing

  • CHARLES R RADTKE (COMMANDER)
  • KENNETH KOWALSKI (TREASURER)
  • JERRY KOWALSKI (ADJUTANT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veterans organization

What it reported doing in 2024

Maintain youth baseball program. Approximately 14 youth participated in the summer program. Baseball field is being maintained for future use.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.4%; rating input score 4
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -24.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.5; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 4.4% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • 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 4/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.