American Legion Post 87 West Rutland

Nonprofit profile at a glance

EIN
030184195
IRS 990 coverage
2017–2021
Forms available
Form 990 2021, Form 990-EZ 2016
Location
West Rutland, VT, USA
Phone
8024385111
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$152,909
Expenses
$112,749
Assets
$470,056
Liabilities
$4,526

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • JOSEPH SERRANI (COMMANDER)
  • DONALD MOYER (2ND VICE PRES.)
  • JOHN PEASE (E-BOARD MEMBER)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran's organization - patriotism

What it reported doing in 2021

To offer a place for local veterans to meet and socialize, find out what benefits may be available to them, organize veterans and community to help other veterans in need, and offer general help for the community that they serve.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 7
  • Transparency & Controls: 83
  • Accountability: 58
  • Sustainability: 70
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.9%; rating input score 7
  • Program expense ratio: 9.3%; rating input score 9
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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; 63rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.3%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 4.17; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -16% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 6.9% of revenue deployed · 9.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2017 to 2021
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 7/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.