Latin American Legion Post 840 Inc

Nonprofit profile at a glance

EIN
236438602
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Newark, DE, USA
Phone
2156816135
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$2,907
Expenses
$2,907
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • Jose A Rivera Jr (Commander)
  • Victor Marrero (1st Vice Commander)
  • George Perez (2nd 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Holds yearly Epiphany Holiday (Three Kings Day) observations and children celebrations in January. Nearly 50 toys for children 1 to 12 years of age regardless of their religious faith. A hall is rented for the event. 50-75 Parents, children and siblings are welcome to attend. Catered food and DJ music entertainment. All this at cost to attendees. The Post holds annual memorial ceremonies at the Puerto Rico Medal of Honor Grove in Valley Forge, PA. Wreaths and flowers are presented. Transportation, food and refreshment for 40-50 attendees at no cost to attendees. The Post holds annual Pre-Mother's Day appreciation luncheons. The Post presents wreaths at Veterans Day and several Veterans War Memorial events throughout the northeast Pennsylvania and South Jersey areas. The Post has supported local elected officials with schoolbook bags and turkey community giveaways. The Post has held local membership recruitment drives. Members attend annual PA Department Legion College training.

What it reported doing in 2025

Holds yearly Three Kings holiday observation and children celebration in January. Nearly 50 toys each year given to children 1 to 12 years in age regardless of their religious affiliation. Over 75 attendees consisting of parents, children and siblings are welcomed. A hall is rented along with catered food and beverages including DJ with music. All at no cost to attendees. The Post holds annual Memorial ceremonies at the Puerto Rico Medal of Honor Grove in Valley Forge, PA. Wreaths and flowers are presented. Transportation is provided with food and beverages provided at no cost to 40-50 attendees. The Post participates in annual Philadelphia, PA Veterans parades, presents wreaths at a number of Memorial War memorials throughout the city and region including South New Jersey. Each year members attend American Legion training sessions in the Harrisburg, PA area. The Post has held and attended National Borinqueneers Awareness Day events in the city.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 27.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: -79.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.