American Legion Tigard Post No 158
Nonprofit profile at a glance
- EIN
- 930576873
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Tigard, OR, USA
- Phone
- 5036242332
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $193,546
- Expenses
- $171,762
- Assets
- $384,948
- Liabilities
- $9,362
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Highest reported compensation
- Jim Waggoner (2nd Vice Cmdr): $25,513 total reported compensation
- Marc Cowling (Adjutant): $3,600 total reported compensation
- Jack Gritzbaugh (Service Officer): $2,375 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Benefit veterans and community
What it reported doing in 2024
Operate a club for the benefit of war veterans. Promote social welfare and support needy and disabled veterans, widows and orphans. Contribute to other charitable organizations with same goals.
Operating model
- Revenue model
- Other-operating. 61% 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 - 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: 69
- Transparency & Controls: 73
- Accountability: 5
- Sustainability: 54
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.3%; rating input score 74
- Program expense ratio: 83.8%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 87.5%; rating input score 87; 51st percentile among comparable filings
- Major donor itemization: Limited
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.3%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 2.24; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 18.3%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: -0.9% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 74.3% of revenue deployed · 83.8% of spending went to programs
- Governance: 0 of 12 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $26K · 13 people listed
- Consistency: 25 of 28 current checks pass · 3 findings to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 21/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.