Bernard L Tobin Post No 128 American Legion Inc

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

12 people listed

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Provide social activities and entertainment for veterans

Revenue model: Other-operating. 91% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail

Operating margin: -22.5%; rating input score 13; 13th percentile among comparable filings
Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Program expense growth: -11.4% per year; rating input score 0; 10th percentile among comparable filings
Revenue growth: 1.8% per year; rating input score 100; 34th percentile among comparable filings
Asset growth: -14% per year; rating input score 0; 4th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 413 board members independent · 2 of 7 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $0 · 12 people listed
Consistency: 10 of 11 current checks pass · 1 finding to review
Schedules: 4 filed schedules
Filing history: 14 filing years from 2010 to 2024
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Independent voting board scored 0/100.
High — Accountability: Governance controls: 4 of 6 not reported.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Operating margin scored 13/100.
High — Growth: Program expense growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 28/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Liabilities to assets ratio scored 34/100.