Commodore Denig American Legion Post No 83

Nonprofit profile at a glance

EIN
344176085
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Sandusky, OH, USA
Phone
4196253274
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$462,253
Expenses
$464,929
Assets
$503,493
Liabilities
$6,805

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

Leadership & pay

7 people listed

Highest reported compensation

  • GARY MITCHELL (ADJUTANT): $2,400 total reported compensation
  • THOMAS MOWLES (FINANCE OFCR): $2,400 total reported compensation

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

Overview

Mission

To provide service and activities for its members

What it reported doing in 2024

The activities include participation in local parades, providing color guards, memorial and veterans day activities, annual picnic, operation of canteen and other social events for members

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.7%; rating input score 34
  • Program expense ratio: 55.2%; rating input score 55
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 28.8% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 33.7% of revenue deployed · 55.2% of spending went to programs
  • Governance: 0 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 7 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.