Enosburg American Legion Post 42

Nonprofit profile at a glance

EIN
030177802
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Enosburg Falls, VT, USA
Phone
8029334142
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$90,009
Expenses
$82,038
Assets
$125,389
Liabilities
$753

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

Leadership & pay

17 people listed

People named in this filing

  • Glen Riley (Service Officer)
  • Richard Burnholz (Historian)
  • Robert Delorme (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American Legion Vermont Post #42 is a local chapter of a national organization whose purpose is to honor veterans, promote patriotism & assist members in fundraising to support veterans organizations, scholarships & charities.

What it reported doing in 2024

To provide a facility for members to gather and conduct fundraising operations to support veterans organizations, scholarships and charities. The facility includes a bar and meal facility operated to provide support and social activities for members and their guests.

Operating model

Revenue model
Other-operating. 65% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 99.1%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 8.9%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.53; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 99.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $39K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.