American Legion Post 99

Nonprofit profile at a glance

EIN: 746091177
IRS 990-EZ coverage: 2015–2016
Forms available: Form 990-EZ 2016
Location: Kingsville, TX, USA
Phone: 3615953212
Rating: 40
Verdict: MIXED
Rating confidence: Moderate
Sector: Military, Veterans' Organizations

Reported finances

Revenue: $67,884
Expenses: $68,446
Assets: $39,427
Liabilities: $0

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

STEVE LIACONA (COMMANDER)
CARMEN LIACONA (ADJUTANT)
MIKE SINZ (VICE 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-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american legion is a patrotic veterans organization devoted to mutual helpfulness. It is the nations largest veterans service organization committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans.

What it reported doing in 2016

Led, sponsored and participated in local patriotic events in south Texas

Operating model

Revenue model: Other-operating. 89% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

Financial Efficiency: 4
Transparency & Controls: 82
Sustainability: 45
Growth: 60

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 7.1%; rating input score 7
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: -0.8%; rating input score 43; 43rd percentile among comparable filings
Total-asset coverage ratio: 0.58; rating input score 33; 33rd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: Limited
Revenue growth: 120.7% per year; rating input score 100; 99th percentile among comparable filings
Asset growth: 82% per year; rating input score 100; 98th percentile among comparable filings

Details

Where the money goes: 7.1% of revenue deployed
Governance: Filed governance answers
Accomplishments: 4 filed program accomplishments
Leadership: top reported pay $0 · 12 people listed
Consistency: 7 of 7 current checks pass
Schedules: 1 filed schedules
Filing history: 2 filing years from 2015 to 2016
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 7/100.
Moderate — Sustainability: Operating margin scored 43/100.
Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.