Canby Post 122 The American Legion

Nonprofit profile at a glance

EIN
936024430
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Canby, OR, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$79,035
Expenses
$54,198
Assets
$252,150
Liabilities
$0

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

Leadership & pay

16 people listed

People named in this filing

  • Lyle Hilley (Adjutant)
  • Steve Renhard (Commander)
  • Smitty French (Finance Officer)

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

American Legion Post 122 provides services to veterans; helps hospitalized, deployed, and disabled veterans and their families; and provides youth and children services, as well as community interaction opportunities.

What it reported doing in 2025

American Legion Post 122 provides services to veterans; helps hospitalized, deployed and disabled veterans and their families; and provides youth & children services as well as community interaction opportunities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, 11% for grants, and 24% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 66
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.4%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 4.65; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -11% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -6% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 93.2% of spending went to programs
  • Governance: 265 of 265 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.