Highland Park Post #374 the American Legion Department of Iowa

Nonprofit profile at a glance

EIN
426077427
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Des Moines, IA, USA
Phone
5152439798
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$42,106
Expenses
$31,984
Assets
$339,425
Liabilities
$0

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

Leadership & pay

13 people listed

People named in this filing

  • SCOTT HRUSKA (COMMANDER)
  • COLETTE FORD (ADJUTANT)
  • CURT ROSENER (1ST VICE 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

Service to american war veterans, including assisting veterans and their families to obtain benefits guaranteed by laws of the state and federal governments. Currently serving over 300 veterans.

What it reported doing in 2024

We promote americanism, sponsor youth activities, provide color guards, conduct patriotic ceremonies and function and conduct community activities. We participate in veterans funerals as rifle squad salutes and flag presentations. We use only members and none are paid except they are reimbursed for direct expenses.

Operating model

Revenue model
Other-operating. 63% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 63
  • Accountability: 64
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.8%; rating input score 53
  • Program expense ratio: 69.5%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 70%; rating input score 70; 0th 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: 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: 24%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 10.61; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -16.6% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 52.8% of revenue deployed · 69.5% of spending went to programs
  • Governance: 186 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2010 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.