American Legion Tony F Soza Post 41

Nonprofit profile at a glance

EIN
860084853
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Phoenix, AZ, USA
Phone
6023705095
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$789,502
Expenses
$743,950
Assets
$1,630,537
Liabilities
$-10,540

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

Leadership & pay

21 people listed

Executive titles in this filing

  • TESS ESPERAGO (AUXILIARY PRESIDENT)

People named in this filing

  • JAYSON BOYD (TRUSTEE NO 1)
  • ARTHUR THOMAS (TRUSTEE NO 2)
  • GENE HESTER (TRUSTEE NO 3)

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

To provide services for veterans, youth and community groups

What it reported doing in 2025

Provide a meeting place and enivorment for the purpose of educatioal and fraternal enrichment of veterans. Provide support to local youth groups and provide scholarships for their education. Provide honor guard burial services as requested. Provide community assistaance by providing a place to host kids xmas party, 4th of july celebration and veterans day activitys, and other local events as needed.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 36
  • Sustainability: 51
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 6th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 2.19; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 94.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 17 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $744K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • 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.

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.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.