American Legion Post 75

Nonprofit profile at a glance

EIN
620490884
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Portland, TN, USA
Phone
6155729274
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$29,969
Expenses
$23,970
Assets
$67,500
Liabilities
$1,029

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

Leadership & pay

6 people listed

People named in this filing

  • PAUL SMITHER (JUDGE ADVOCATE)
  • ANTONIO GARCIA (OMMANDER)
  • STEVE SMITH (OFFICER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide social and recreational activities for members and ways to honor and preserve the memories of comrades who served in the great wars.

What it reported doing in 2025

Military veteran civic club. The post provides a place where members associate and enjoy comradeship with other former service men and women exclusively.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 comfortably covers expenses. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.7%; rating input score 2
  • 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: 20%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.8% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 1.7% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.