American Legion Post No 67

Nonprofit profile at a glance

EIN
396053914
IRS 990 coverage
2010–2016
Forms available
Form 990 2016, Form 990-N 2016
Location
Lake Mills, WI, USA
Phone
9206488526
Rating
49
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$41,495
Expenses
$51,927
Assets
$297,859
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • James Zins (Finance Officer): $800 total reported compensation
  • Tom Orval (Adjuntant): $480 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social Club organized for pleasure, recreation, and other nonprofit purposes including fundraising events. The organization's activities allow for contributions to civic organizations that benefit the community.

What it reported doing in 2016

Contributions to Charitable Organizations and to Civic Organizations

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. 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: 11
  • Transparency & Controls: 82
  • Accountability: 74
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.8%; rating input score 14
  • Program expense ratio: 11%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 2nd 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 5.74; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 13.8% of revenue deployed · 11% of spending went to programs
  • Governance: 188 of 188 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $800 · 4 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2010 to 2016
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.