David Rankin American Legion 257
Nonprofit profile at a glance
- EIN
- 611164845
- IRS 990-EZ coverage
- 2021–2023
- Forms available
- Form 990-EZ 2023
- Location
- Millersburg, KY, USA
- Phone
- 8594843310
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $119,449
- Expenses
- $25,809
- Assets
- $235,970
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- Kenneth McDonald (Past Commander)
- Charles Gassett (Past Commander)
- Jerry Florence (Past 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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We are under the National American Legion umbrella for tax-exemption. We are non-profit. We are here to serve veterans and the surrounding communities.
What it reported doing in 2023
Boy Scouts $300 Nicholas County Girls Basketball $200 Nicholas County Schools $3000 New Beginnings School $2000 Bourbon County Football $644 Paris Animal Welfare $2000 Appalachian Rises (Kentucky Flood Victims) $1500 Community Fireworks (July 4th) $1500 Bluegrass Girls Basketball $350
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 21
- Transparency & Controls: 82
- Sustainability: 91
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 9%; rating input score 9
- Program expense ratio: 41.6%; rating input score 42
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 78.4%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 9.14; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 20.6% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings
Details
- Where the money goes: 9% of revenue deployed · 41.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $11K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2021 to 2023
- 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 9/100.
- Moderate — Financial Efficiency: Program expense ratio scored 42/100.