Davies-crook Post #76 American Legion
Nonprofit profile at a glance
- EIN
- 486116362
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Concordia, KS, USA
- Phone
- 7852439834
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $161,443
- Expenses
- $199,065
- Assets
- $479,225
- Liabilities
- $1,542
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- LEROY THOLSTRUP (DIRECTOR): $20,800 total reported compensation
- MARY BETH VALCOURE (SEC/DIR): $11,700 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mission statement includes: mentoring & sponsorship of children & youth programs in 0ur community to strengthen & educate our youth to insure future success & develop quality citizens;
What it reported doing in 2024
Boys state; college scholarships; youth baseball programs in concordia; drug awareness(d.a.r.e) program in concordia high school; big brothers-big sisters; concordia avenue of flags; concordia lifeline program (medical) n.c.k.downs syndrome society; concordia high school students against drunk driving(sadd); Kansas special olympics.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 47
- Transparency & Controls: 88
- Accountability: 64
- Sustainability: 33
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.5%; rating input score 57
- Program expense ratio: 45.8%; rating input score 46
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 81.8%; rating input score 82; 49th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -23.3%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 2.41; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 16.3%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 11.7% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 22nd percentile among comparable filings
- Asset growth: -5.3% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 56.5% of revenue deployed · 45.8% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $21K · 4 people listed
- Consistency: 20 of 23 current checks pass · 3 findings to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 11 filing years from 2013 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.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- Moderate — Financial Efficiency: Program expense ratio scored 46/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 12/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.