Lowndes County Vfw Post 4272

Nonprofit profile at a glance

EIN
237153230
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Columbus, MS, USA
Phone
6623286645
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$435,892
Expenses
$361,390
Assets
$1,431,706
Liabilities
$2,852

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

Leadership & pay

12 people listed

Highest reported compensation

  • TERESA MILLER (QUARTERMASTER): $20,293 total reported compensation

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

Overview

Mission

To promote and keep strong fraternal bonds joining honorably discharged overseas veterans of the armed forces of the U.S.a.to provide suitable facilities for the meeting, recreation and entertainment, of its members and their guests.to promote and maintain high ideals of righteousness, patriotism, and justice in the community and county.to promote and conduct sports, entertainments, functions, and other recreational activities in keeping with the aims of the veterans of foreign wars.the rights and powers that may be exercised by this corporation, in addition to the foregoing, are those conferred by chapter 4, title 21 code of Mississippi of 1942 and amendments thereto.

What it reported doing in 2024

To promote and keep strong fraternal bonds joining honorably discharged overseas veterans of the armed forces of the U.S.a.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, 21% for grants, and 1% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 76
  • Accountability: 69
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 70
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 57.6%; rating input score 58; 44th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.96; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 80.5% of spending went to programs
  • Governance: 232 of 232 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $291K in reported program spending
  • Leadership: top reported pay $20K · 12 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.