American Legion Silver Bow Post 1
Nonprofit profile at a glance
- EIN
- 810105615
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Butte, MT, USA
- Phone
- 4064942542
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $244,644
- Expenses
- $290,990
- Assets
- $1,172,177
- Liabilities
- $441,201
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Jeff Leprowse (BB President)
Highest reported compensation
- Stephen Allen (Finance Officer): $15,416 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enhance the well-being of america's veterans, their families, our military and our communities by our devotion to mutual helpfulness.the american legion's vision statement is "the american legion: veterans strengthening america."
What it reported doing in 2024
Butte american legion youth baseball programthe baseball program raises money through fundraising, advertising, ticket sales, concessions and player dues to operate and maintain facilities. The baseball program provides the opportunity for players to learn the importance of teamwork, discipline, leadership and good sportsmanship. It is an important feature to the butte community to service and support the youth and families.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 78
- Accountability: 5
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.9%; rating input score 73
- Program expense ratio: 61.3%; rating input score 61
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- 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: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -18.9%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 4.03; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 5.3%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 20% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: 9% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 18.7% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 72.9% of revenue deployed · 61.3% of spending went to programs
- Governance: 0 of 13 board members independent · 1 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $146K in reported program spending
- Leadership: top reported pay $15K · 13 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.