Hackett Larson Post 163 The American Legion

Nonprofit profile at a glance

EIN
910553987
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Friday Harbor, WA, USA
Phone
3603785705
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$357,077
Expenses
$316,654
Assets
$358,745
Liabilities
$163,621

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

Leadership & pay

4 people listed

Highest reported compensation

  • Ron Heeren (Post Adjutant): $2,400 total reported compensation
  • Daven Holzer (Post Commander): $2,400 total reported compensation
  • Shannon Plummer (Gambling Commissioner): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A patriotic veterans service organization committed to sponsoring wholesome programs in our community, advocating patriotism and honor, mentoring youth, promoting Americanism, and continued devotion to our fellow active service members and veterans.

What it reported doing in 2024

Legion Scholarship for Local High School - six granted for 2024

Operating model

Revenue model
Other-operating. 80% 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: 69
  • Sustainability: 48
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -48.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $9K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.