John R Dodgen American Legion 264 Inc

Nonprofit profile at a glance

EIN
581136669
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Mableton, GA, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$443,035
Expenses
$104,898
Assets
$212,353
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • WILLIAM R TURN (COMMANDER)
  • JANET EARLEY (FINANCIAL OFFI)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community services to veterans and the community

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

MIXED - Program spending has grown recently and revenue comfortably covers expenses. 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: 33
  • Transparency & Controls: 59
  • Accountability: 0
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.4%; rating input score 15
  • Program expense ratio: 73.6%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th 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: 76.3%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 23.8% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 15.4% of revenue deployed · 73.6% of spending went to programs
  • Governance: 0 of 153 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $334K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2011 to 2023
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.