American Legion Post 534

Nonprofit profile at a glance

EIN
942687276
IRS 990-EZ coverage
2012–2015
Forms available
Form 990-EZ 2015
Location
Orcutt, CA, USA
Phone
8059370651
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$66,274
Expenses
$73,249
Assets
$199,810
Liabilities
$208,092

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Dennis Maher (Commander)
  • Kerry Brooks (Vice Commander)
  • Keith Mason (Adjudent)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide youth scholarships, sponsor Cub Scout and Boy Scout troops, highway clean-up programs, chair Veterans Day parades and provide honor guards for funeral services and other ceremonies

What it reported doing in 2015

Sponsor Cub Scout and Boy Scout Troops, Highway Cleanup Programs, Chair Veterans Day Parades and provide honor Guards for funeral services and other ceremonies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 9
  • Transparency & Controls: 82
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14%; rating input score 14
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -10.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 2.73; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 1.04; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.3% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 14% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.