Lima Legionnaires Community Charities Inc
Nonprofit profile at a glance
- EIN
- 261934593
- IRS 990 coverage
- 2016–2022
- Forms available
- Form 990 2022, Form 990-N 2015
- Location
- Lima, OH, USA
- Rating confidence
- Limited
- Sector
- Public Foundations
Reported finances
- Revenue
- $-8,447
- Expenses
- $4,450
- Assets
- $1,273
- Liabilities
- $6,426
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- LAWRENCE A HUFFMAN (PRESIDENT)
People named in this filing
- ROBERT MOORELAND (SECRETARY)
- TODD BARNHILL (TREASURER)
- LAWRENCE A HUFFMAN (PRESIDENT)
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 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2022
Provision and operation of charity for military veterans
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 91
- Accountability: 64
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 17th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -152.7%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 5.05; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings
Growth
- Program expense growth: -34.5% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -40.3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -35.7% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 100% of spending went to programs
- Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2016 to 2022
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.