American Legion Rusy-Bohm Post #411

Nonprofit profile at a glance

EIN
116104907
IRS 990 coverage
2012–2015
Forms available
Form 990 2015, Form 990-N 2009
Location
Islip, NY, USA
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$74,775
Expenses
$70,864
Assets
$78,620
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • Dom DeCrescenzo (Vice Commander)
  • Will Affelt (Vice Commander)
  • James Duffy (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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To Foster American Patriotism.

What it reported doing in 2015

Hundreds of local American Legion programs and activities strengthen the nation one community at a time. American Legion Baseball educates young people about the importance of sportsmanship, citizenship and fitness. The Heroes to Hometowns program connects Legionnaires with recovering wounded warriors and their families, providing support activities. The Legion raises donations to help vets and their families and provides college scholarships. We are a nonpartisan, not for profit organization that builds grass roots involvement in honest advocacy for veterans. Our success depends entirely on active membership, participation and volunteerism. The organization belongs to the people and communities it serves.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.3%; rating input score 23
  • Program expense ratio: 23.9%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 5.2%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -16.3% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 23.3% of revenue deployed · 23.9% of spending went to programs
  • Governance: 0 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2012 to 2015
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.