Newtown American Legion Ambulance Squad

Nonprofit profile at a glance

EIN
232953433
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Newtown, PA, USA
Phone
2159683500
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ambulance, Emergency Medical Transport Services

Official website

Reported finances

Revenue
$604,738
Expenses
$2,007,738
Assets
$2,639,578
Liabilities
$1,762,862

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JOSEPH SWERK (PRESIDENT)
  • J ERIC JOHNSON (VICE PRESIDENT)

Highest reported compensation

  • DONALD SMITH (TREASURER): $115,986 total reported compensation
  • JOSEPH SWERK (PRESIDENT): $28,672 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Is a Pennsylvania non-profitcorporation that provides ambulance services in newtown township, paand the surrounding community.

What it reported doing in 2022

To provide ambulance and transport services for the surrounding community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 86
  • Accountability: 9
  • Sustainability: 22
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: $34.41 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th 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: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -232%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 71% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $116K · 6 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.