Americn Legion 91 William Wolfe

Nonprofit profile at a glance

EIN
470355150
IRS 990-EZ coverage
2012–2015
Forms available
Form 990-EZ 2015
Location
Osceola, NE, USA
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$49,314
Expenses
$46,348
Assets
$79,319

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

Leadership & pay

3 people listed

People named in this filing

  • SCOTT ANDERSON (COMMANDER)
  • WILLIAM JOHANSEN (VICE-COM)
  • DAVID IENN (ADJUTANT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintained legion club for monthly meetings & conventions, send boys to boys state, sponsor county government day for county youth, send child to jr law cadet, etc

What it reported doing in 2015

Maintained legion club for monthly meetings & conventions, send boys/girls to boys/girls state, sponsor county government day for county youth, send child to jr law cadet, etc.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.8%; rating input score 5
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 4.8% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 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.

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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.