Kingston Post 150 American Legion

Nonprofit profile at a glance

EIN
141544917
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Kingston, NY, USA
Phone
8453381914
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$121,037
Expenses
$104,327
Assets
$458,686
Liabilities
$61,032

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • William Bittner (Commander)
  • Charles Manfroe (Treasurer/Adj)
  • Carlton Bell (Trustee)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charted as a patriotic, mutual-help, war-time Veterns organization to preserve the memories and incidents of association in wars involving the United States, to foster as sense of individual obligation to the community, state and nation; to promote egalitarianism among individuals, to promote peace and goodwill; and to safeguard and transmit to posterity the principles of justice, freedom, and democracy.

What it reported doing in 2018

Program services are focused on providing a social setting where members can enjoy being with comrades who have served during wartime.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 53
  • Accountability: 76
  • Sustainability: 68
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 4.4; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 75.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 14 of 20 current checks pass · 6 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2014 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 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 — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.