American Legion Post No 2

Nonprofit profile at a glance

EIN
620113955
IRS 990-EZ coverage
2016–2018
Forms available
Form 990-EZ 2018
Location
Knoxville, TN, USA
Phone
8655250709
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$125,879
Expenses
$112,364
Assets
$219,645

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • MICHAEL TESTERMAN (POST COMMANDER)
  • DONALD PLANE (VICE COMMANDER)
  • MARTY EVERETT (TREASURER)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

American legion post for veterans

What it reported doing in 2018

Assist veterans with various services such as food, housing, benefits, etc.

Operating model

Revenue model
Membership-supported. 82% of the money available for current operations came from membership dues.
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 comfortably covers expenses. A relatively small share of available resources goes toward mission work and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.7%; rating input score 13
  • 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: 10.7%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.95; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 55.3% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 23.2% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 12.7% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.