Memorial Committee Inc American Legion Post 619

Nonprofit profile at a glance

EIN
311317559
IRS 990-EZ coverage
2016–2023
Forms available
Form 990-EZ 2023, Form 990-N 2013
Location
Dayton, OH, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$27,265
Expenses
$27,490
Assets
$22,958
Liabilities
$66,839

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • Gary Elam (Commander)
  • Kenneth Walker (Adjutant 1st Vice Commander)
  • David Todd (Finance Officer)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide services to its member veterans

What it reported doing in 2023

See Schedule O - General Explanation Attachment

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: -0.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 2.91; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2016 to 2023
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.