Giles B Cook No 53 of the American Legion Incorporated

Nonprofit profile at a glance

EIN
540792179
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Front Royal, VA, USA
Phone
5406358519
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$772,894
Expenses
$425,181
Assets
$1,052,135
Liabilities
$10,765

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

Leadership & pay

10 people listed

Executive titles in this filing

  • RICHARD KINSEY (PRESIDENT/CO)

People named in this filing

  • RICHARD KINSEY (PRESIDENT/CO)
  • WAYNE ROSS (1ST VICE PRE)
  • JODI JONES (2ND VICE PRE)

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 enhance the well-being of america's veterans, their famililes, our military, and our communities by our devotion to mutual helpfulness. Giles b cook no 53 of the american legion incorporated includes all eligible veterans of the united states armed services, and all eligible auxilary and sons of the american legion (sal).

What it reported doing in 2024

The american legion is a national organization. The giles b cook post 53 conducts its activity primarily in warren county, Virginia: 22 west 8th street, front royal, va 22630. The post mainains a club room for our veterans, provides donations to other charities, provides assistance to veterans in need, and provides assistance to the community.

Operating model

Revenue model
Other-operating. 88% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.9%; rating input score 55
  • Program expense ratio: 97.1%; rating input score 97
  • 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; 63rd 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: 45%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 50.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 40.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 54.9% of revenue deployed · 97.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $413K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.