American Legion Post Simmonson 93

Nonprofit profile at a glance

EIN
470359764
IRS 990-EZ coverage
2010–2025
Forms available
Form 990 2016, Form 990-EZ 2025, Form 990-N 2024
Location
Oneill, NE, USA
Phone
4023941226
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$75,860
Expenses
$32,601
Assets
$281,749
Liabilities
$5,284

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • GORDON FOX (ADJUTANT)
  • GEORGE MUMM (COMMANDER)
  • JOHN HAMMERLUM (VICE-COMMAND)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran's membership organization

What it reported doing in 2025

Boys and girls summer baseball programs

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 82
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.3%; rating input score 48
  • Program expense ratio: 98.7%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 57%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 8.64; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 48.3% of revenue deployed · 98.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.