Jennings American Legion Hospital Foundation Inc

Nonprofit profile at a glance

EIN
271713013
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Jennings, LA, USA
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$115,808
Expenses
$41,116
Assets
$983,856
Liabilities
$0

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

Leadership & pay

2 people listed

People named in this filing

  • Richard Arceneaux (Chairman)
  • Arthur D Matte (Secretary)

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 receive and maintain a fund or funds or any specific gift, devise orbequest of property or funds and apply the income and to the extentauthorized by the Board of Trustees, the principal thereof, exclusively forthe benefit of, to perform the function of, or to carry out the purpose ofJennings American Legion Hospital, Inc. and to make allocations or grantsfor charitable, scientific, or educational purposes within the meaning ofSection 501 (c) (3) of the Internal Revenue Code of 1986, as amended, including for such purposes, making distributions to organizations thatqualify as exempt under said Section, provided however, that the activitiesof such organizations benefit Jennings American Legion Hospital, Inc.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 93
  • Accountability: 0
  • Sustainability: 90
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.1%; rating input score 53
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 64.5%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 23.93; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 30% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 53.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $41K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.