American Legion Post No 268

Nonprofit profile at a glance

EIN
521060673
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Wheaton, MD, USA
Phone
3019463268
Rating confidence
Limited

Reported finances

Revenue
$73,770
Expenses
$178,998
Assets
$442,597
Liabilities
$20,035

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • SCOTT SCHLESINGER (FINANCE OFFICER): $6,854 total reported compensation
  • SANDRA HENRIKSON-SMITH (ADJUTANT): $3,655 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The post provides financial support and several thousand hours of volunteer time to the following american legion supported programs: americanism and patriotic programs (boys state, boy/girl scout troops, flag purchases for various org etc, rotc, scholarships, oratorical contest, ft mchenry resoration & am legion baseball), rehabilitation of disabled veterans, remembrance of deceased comrades, comfort to widows, orphans and families (veteran home/hospitals contribution and volunteer, memorial day and veteran events, american legion support network, emergency veterans fund, pow-mia remembrance day, bibles for deceased comrades, Maryland veterans homeless) and community service (md special olympics, cerebral palsy, epilepsy fund, md eye bank, alzheimers walk for a cure, contibutions to sadd, montg co police and fire depts, southerm Maryland district children & youth fund.

What it reported doing in 2020

See above

Operating model

Revenue model
Other-operating. 65% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -142.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.4% per year; rating input score 0; 66th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $7K · 7 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.