Chapin American Legion Post 193

Nonprofit profile at a glance

EIN
571085332
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2019
Location
Chapin, SC, USA
Phone
7035819094
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$435,763
Expenses
$83,891
Assets
$2,393,738
Liabilities
$512,990

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

Leadership & pay

14 people listed

People named in this filing

  • RICHARD NIELEN (COMMANDER)
  • STEVE GOULET (ADJUTANT)
  • DAVID SHEALY (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

The primary purpose and mission is to provide mutual helpfulness in the community by mentoring youth, sponsoring wholesome programs, advocating patriotism and honor, promoting strong national security, and continuing devotion to our fellow service members.

What it reported doing in 2025

Americanism - sponsored and execued all aspects of the Chapin Memorial Day Ceremony and Veterans Day Parade, provided US flags for the Chapin Town Flag Pole and the local recreation center at Crooked Creek Park, provided certificates of recognition for local Boy Scouts and Eagle Scouts, Legionnaires led the Pledge of Allegiance at monthly Town Hall meetings, sponsored 17 students from Chapin High School and Spring Hill High School to Boys State, co-sponsored American Legion Baseball, post ARL Chapter services as Color Guard for Chapin Labor Day Parade, provide community flag collection and honorably retire all unserviceable flags.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.9%; rating input score 23
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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

Sustainability

  • Operating margin: 80.7%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 28.53; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 15.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 17.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 38.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 22.9% of revenue deployed · 100% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $84K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 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 23/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.