Brandywine American Legion Post 227

Nonprofit profile at a glance

EIN
263677910
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Brandywine, MD, USA
Phone
3017827371
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$29,988
Expenses
$45,458
Assets
$155,817
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • VICTOR EWING (TREASURER)
  • STEPHEN KEMMER (1ST VICE COMMANDER)
  • TROY BATES (COMMANDER)

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.

Overview

Mission

The misson is to foster and perpetuate americanism, perserve the memories and incidents of the great wars, safeguardjustice, and freedom

What it reported doing in 2024

Grants for organizations

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.2%; rating input score 18
  • Program expense ratio: 9.6%; rating input score 10
  • 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: 100%; rating input score 100; 64th 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: -51.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 3.43; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 15.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 18.2% of revenue deployed · 9.6% of spending went to programs
  • Governance: 129 of 129 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $2K reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2012 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.