American Legion Post 93

Nonprofit profile at a glance

EIN
916075452
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Eastsound, WA, USA
Phone
3603764987
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$177,576
Expenses
$168,570
Assets
$157,797
Liabilities
$29,679

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • ANGIE ARREGUIN (FINANCE OFFICER): $11,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial assistance and to provide a place for all veterans, soldiers and their families to gather and meet.(see schedule o)

What it reported doing in 2022

Provide a meeting place for veterans, soldiers and their families and provide food and refreshments in a social setting at the American Legion hall.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $174K in reported program spending
  • Leadership: top reported pay $11K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.