Colon Couch American Legion Post 821

Nonprofit profile at a glance

EIN
150509081
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Clayton, NY, USA
Phone
3156863442
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$311,457
Expenses
$285,683
Assets
$468,809
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • TINA MUNDT (STEWARD): $36,464 total reported compensation
  • STAN DINE (SGT AT ARMS): $19,241 total reported compensation
  • JOHN FLYNN (Finance Officer): $13,990 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Americanism Veterans Affairs Children & Youth Support Community & Veterans Support

What it reported doing in 2024

Scholarships to local students and local community programs

Operating model

Revenue model
Other-operating. 81% 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 verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 43
  • Accountability: 5
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.1%; rating input score 80
  • Program expense ratio: 87.4%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 24.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 16.9% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 80.1% of revenue deployed · 87.4% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $35K in reported program spending
  • Leadership: top reported pay $36K · 4 people listed
  • Consistency: 18 of 21 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.