Oscar Jacobson Little Sauk Legion

Nonprofit profile at a glance

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

7 people listed

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Bar/resturant that services as a gathering place for veterans run by veterans

Establishment run by veterans for veterans.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 28.9%; rating input score 82; 82nd percentile among comparable filings
Total-asset coverage ratio: 1.65; rating input score 54; 54th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
Officer compensation ratio: 4.4%; rating input score 34; 34th percentile among comparable filings

Program expense growth: -107.1% per year; rating input score 0; 1st percentile among comparable filings
Revenue growth: 13.9% per year; rating input score 100; 80th percentile among comparable filings
Asset growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $6K · 7 people listed
Consistency: 7 of 8 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 5 filing years from 2018 to 2023
Contacts: How to reach this organization
Money network: 1 filed money-flow record
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.

Signals prioritize questions for review. They are not findings of misconduct.

Moderate — Accountability: Governance controls: 4 of 7 not reported.
Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
High — Growth: Program expense growth scored 0/100.
Review — Sustainability: Total-asset coverage ratio scored 54/100.
Moderate — Sustainability: Officer compensation ratio scored 34/100.