American Legion Ralph W Shirley Post 46

Nonprofit profile at a glance

EIN
020218984
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Conway, NH, USA
Phone
6036626771
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$167,142
Expenses
$151,279
Assets
$256,991
Liabilities
$1,385

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

Leadership & pay

4 people listed

People named in this filing

  • STEVE DOWNING (COMMANDER)
  • PAUL JACOBSEN (SENIOR VICE COMMANDER)
  • BILL HILL (JUNIOR 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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides parade and worhship leadership at all local parades commemorating memorial day, veterans day and 4th of july along with specific patriotic events.

What it reported doing in 2025

The organization provides parade and worship leadership at all local parades commemorating memorial day, veterans day and 4th of july along with specific patriotic events.

Operating model

Revenue model
Other-operating. 97% 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

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: 21
  • Transparency & Controls: 82
  • Accountability: 88
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.5%; rating input score 23
  • Program expense ratio: 24.9%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 39% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 22.5% of revenue deployed · 24.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2011 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.