Legion-aires Drum and Bugle Corps

Nonprofit profile at a glance

EIN
421057444
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Dubuque, IA, USA
Phone
5635824872
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Music Groups, Bands, Ensembles

Official website

Reported finances

Revenue
$2,336,860
Expenses
$2,330,818
Assets
$1,489,149
Liabilities
$246,624

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

Leadership & pay

20 people listed

Executive titles in this filing

  • CATHI ROBERTS (PAST PRESIDENT)
  • JEFF MACFARLANE (EXECUTIVE DIRECTOR)
  • KEN DRISCOLL (PRESIDENT)
  • STEVE LAHOOD (VICE PRESIDENT)
  • GERI NEDERHOFF (BOOSTER CLUB PRESIDENT)

Highest reported compensation

  • JEFF MACFARLANE (EXECUTIVE DIRECTOR): $90,989 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Legion-aires drum and bugle corps uses musical programs and experiences to educate young people in life skills and as leaders of the future. Our programs all require dedication and hard work and all are performance-based educational ensembles. Our two primary programs involve extensive travel during the summer.

What it reported doing in 2024

Colts drum & bugle corps was engaged in national marching arts competitions throughout the summer, including travel to 20 states and over 30 performances for approximately 200,000 fans. The group included 165 participants who auditioned to earn a spot in the ensemble for the summer session. The colts placed 11th at the 2025 drum corps international world championships in indianapolis.colt cadets drum & bugle corps had 73 members in the summer who participated in performances throughout the midwest. They performed in over 20 events and placed 8th at the 2025 dci open class championships. Workshops and open houses involved over 60 additional youth.colts summer band followed up their successful reemergence in 2024 with their largest membership since before the pandemic. The ensemble included 64 participants most in middle school and joined by a few high school and community mentors. Following a month of group and sectional rehearsals, colts summer band performed one season-ending concert in dubuque, Iowa, along with the colt cadets in july 2025.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: $4.06 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 88% of spending went to programs
  • Governance: 19 of 19 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $91K · 20 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Fundraising efficiency scored 13/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.