Marion Post 49 American Legion Inc

Nonprofit profile at a glance

EIN
616034592
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Lebanon, KY, USA
Phone
8594811398
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$181,727
Expenses
$99,804
Assets
$431,839
Liabilities
$1,619

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

Leadership & pay

3 people listed

People named in this filing

  • JIM LEE (SECRETARY)
  • STEVE SCHUBART (TREASURER)
  • TOM SPARKS (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran service organization - provides support to local veterans and families. Donates to local charities that serve our community

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 34
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.4%; rating input score 33
  • Program expense ratio: 43.6%; rating input score 44
  • Fundraising efficiency: $1.13 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 45.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 4.33; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 69.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 22.9% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 33.4% of revenue deployed · 43.6% of spending went to programs
  • Governance: 103 of 103 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.