George H Plumley Memorial Post 20 the American Legion Kenai Alaska

Nonprofit profile at a glance

EIN
926002688
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Kenai, AK, USA
Phone
9072833222
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$252,958
Expenses
$246,924
Assets
$867,376
Liabilities
$1,585

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

Leadership & pay

9 people listed

Executive titles in this filing

  • RICHARD HOMAN (President)
  • DAVID SHOWALTER (Vice President)

People named in this filing

  • RICHARD HOMAN (President)
  • ANTONIO SANDOVAL (Secretary)
  • DAVID SHOWALTER (Vice President)

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

To uphold and defend the constitution of the united states of america: to maintain law and order: to foster and perpetuate a one hundred percent americanism: to preserve the memories and incidents of our associations in the great wars: to inculcate a sense of individual obligation to the community, state and nation: to combat the autocracy of both the classes and the masses: to make right the master of might: to promote peace and goodwill on earth: to safeguard and transmit to posterity the principles of justice, freedom and democracy: to consecrate and sactify our comradeship by our devotion to mutual helpfulness.the american legion is dedicated to supplying our time and money to: helping veterans in needcommunity servicechildren and youthemergency aideducation and scholarshipsleadership programslegislativemembership & post activitiesoratorical/scholarshipamericanism

What it reported doing in 2024

Help to veterans and a place to socialize

Operating model

Revenue model
Other-operating. 79% 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 - 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: 0
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.8% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.