American Legion Post 66

Nonprofit profile at a glance

EIN
866038173
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Green Valley, AZ, USA
Phone
5203930331
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$34,887
Expenses
$106,823
Assets
$1,072,626
Liabilities
$0

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

Leadership & pay

9 people listed

People named in this filing

  • MIKE HALE (Director)
  • WAYNE FERREIRA (Adjutant)
  • MIKE SNOW (Director)

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's mission is to assist veterans and their families in promoting service to the country and community.

What it reported doing in 2024

Provide a place for over 1,300 veteran members to meet, assist the veteran members in understanding and applying for VA benefits, provide rides for veteran members to VA hospitals, provide visits to veterans VA hospitals, provide support for veteran family members of deceased veterans, provide scholorships and youth programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

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 voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 30
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.7%; rating input score 61
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -206.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 10.04; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 37.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 60.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 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 — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.