American Legion Post 715 Colonel Jennings

Nonprofit profile at a glance

EIN
346549820
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Fort Jennings, OH, USA
Phone
4192862100
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$362,815
Expenses
$293,356
Assets
$813,246
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • MICHAEL GILBERT (COMMANDER/BAR MANAGER): $22,100 total reported compensation
  • DAVID WILL (FINANCE OFFICER): $4,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Americanism, activity sponsors of schools, boys & girl scouts, all charities and american legion charity fund

What it reported doing in 2025

Youth groups, scouts & buckeye boys state 6489.61, schools & churches 2080.00, veterans & memorial funds 14394.15, other 824.50, civic benefits 300.00 and dues paid 3000.00.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

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: 20
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25%; rating input score 25
  • Program expense ratio: 18.5%; rating input score 19
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 25% of revenue deployed · 18.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $22K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 25/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.