Captain Cuyler Walter Hilliard American Legion Post 401

Nonprofit profile at a glance

EIN
461754325
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Hilliard, FL, USA
Phone
9046759728
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$77,726
Expenses
$52,594
Assets
$297,748
Liabilities
$232,290

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

Leadership & pay

4 people listed

People named in this filing

  • Hugh Harris (Commander)
  • Jackie Black (Finance Officer)
  • Jeff Black (2nd Vice 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veterans, Community, Patriotism

What it reported doing in 2025

Hilliard First Assembly Fish Fry for free dinners to Veterans.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 7
  • Transparency & Controls: 100
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.6%; rating input score 6
  • Program expense ratio: 8.1%; rating input score 8

Transparency & Controls

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

Sustainability

  • Operating margin: 32.3%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 5.66; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 51.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 5.6% of revenue deployed · 8.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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 6/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.