American Legion William Oxley Post 133
Nonprofit profile at a glance
- EIN
- 236391113
- IRS 990 coverage
- 2023–2023
- Forms available
- Form 990 2023, Form 990-EZ 2017
- Location
- Philadelphia, PA, USA
- Phone
- 2158202754
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $106,942
- Expenses
- $109,648
- Assets
- $228,122
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- BOB BROOKES (COMMANDER)
- BRUCE CONKLIN (FINANCE OFFICER)
- BOB CUMMINS (CHAPLAIN)
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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The american legion is a patrotic organization dedicated to the health and welfare of our nations veterans by providing support and programs to improve their well being
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 80
- Accountability: 30
- Sustainability: 52
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.9%; rating input score 87
- Program expense ratio: 84.7%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th 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; 7th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.5%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 2.08; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 23.6% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 25th percentile among comparable filings
Details
- Where the money goes: 86.9% of revenue deployed · 84.7% of spending went to programs
- Governance: 0 of 96 board members independent · 5 of 7 filing controls reported
- Programs: Filed program service accomplishments
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 11 of 17 current checks pass · 6 findings to review
- Schedules: 2 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.