American Legion Post 64

Nonprofit profile at a glance

EIN
810227894
IRS 990-EZ coverage
2010–2016
Forms available
Form 990-EZ 2016
Location
Dutton, MT, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$24,505
Expenses
$26,847
Assets
$262,094

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • CHARLES PROFF (COMMANDER)
  • LANNY CHRISTMAN (ADJUTANT)
  • ROSS FITZGERALD (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-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

American legion veterans organization

What it reported doing in 2016

Provides funding for scholarships to local high school students, funding for boys/girls state candidates, and donations to local community recreation functions.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.3%; rating input score 73
  • Program expense ratio: 49.2%; rating input score 49

Transparency & Controls

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

Sustainability

  • Operating margin: -9.6%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 9.76; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 73.3% of revenue deployed · 49.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2010 to 2016
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.