American Legion Post 77 John R Burkett - Beverly E Miller

Nonprofit profile at a glance

EIN
741085681
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
8327582814
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$34,531
Expenses
$78,333
Assets
$441,948
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • Jimmy Mitchell (Post Finance Officer)
  • Bob Rone (Post Executive Committee)
  • Hector Hernandez (Post Commander)

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

To assist Veterans with filing their benefit claims, helping their families with immediate needs, supporting their children through our youth programs, and staying actively involved in the Veteran's community to ensure that we are visible, available, and participating.

What it reported doing in 2024

National security, perpetuate memory of deceased members

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 58
  • Accountability: 70
  • Sustainability: 38
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.5%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -126.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 5.64; rating input score 51; 51st 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: 18% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -17.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 68.5% of spending went to programs
  • Governance: 244 of 244 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $58K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2018 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.

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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.