James G Zimmerman American Legion Post 340

Nonprofit profile at a glance

EIN
230343990
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Duncannon, PA, USA
Phone
7178344210
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$121,992
Expenses
$72,144
Assets
$1,062,887
Liabilities
$60,000

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

Leadership & pay

10 people listed

People named in this filing

  • DARREN L GILBERT (FINANCE OFFICER)
  • NATHAN D ALLEMAN (ADJUTANT)
  • NATHAN D ALLEMAN (1ST VICE)

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

Promote friendship and social enjoyment among members while supporting patriotic and civic aims within the community.

What it reported doing in 2024

Besides supporting veterans and their families, we support local food banks, aid the community with medical type equipment such as wheel chairs, support area youth through boys and girl scout programs and programs at the school and programs at the legion. Also help with the Marines with Toys for Tots, conduct visitis to the VA Hospital to provide snacks, gifts, and entertainment and meals during the holidays. Conduct community drives for cell phones which are converted to phone cards for overseas military personnel. Collect coats for kids during the winter months. Donate and take care of local veterans needs with things like handicap ramps and utility bills.

Operating model

Revenue model
Affiliate-supported. 83% of the money available for current operations came from contributions from related organizations.
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

SUPPORTED - 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: 45
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.5%; rating input score 40
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 40.9%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 14.73; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -14.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 40.5% of revenue deployed · 68.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $49K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.