Redwood City Post 105 The American Legion Departme

Nonprofit profile at a glance

EIN
941145599
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Redwood City, CA, USA
Phone
6503651337
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$227,855
Expenses
$193,389
Assets
$319,525
Liabilities
$52,684

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

Leadership & pay

10 people listed

People named in this filing

  • Michael Toschak (Member at Large)
  • Chester Palesoo Sr (Member at Large)
  • Stan Maupin (First Vice 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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American Legion is the nations largest veterans service organization and its Department of California is dedicated to serving the approximately 2 million veterans living in our communities across the Golden State.

What it reported doing in 2024

American Legion Post 105 Redwood City supports veterans and the community of Redwood City, California through our four progammatic pillars: (1) Veterans Affairs and Administration: The American Legion Post 105 works closely with the VA Hospitals in our area, Palo Alto and Menlo Park VA, The Vet Center in San Mateo Couty, County of San Mateo, the San Mateo County Veterans Commission (we have a member on the Commission), the San Mateo County Veterans Service Organization and multiple independent organizations; (2) National Security: National security is of utmost importance to those of use that have served our Country and have taken and oath to serve and defend it up to and including making the ultimate sacrifice . Many of our members are retired Police Officers, Firefighters, 1st Responders, be it Legionnaires, Auxiliary, Sons of the American Legion or American Legion Riders, well be there to continue to protect America; Continued at Schedule O, Note 05.

Operating model

Revenue model
Other-operating. 68% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 59
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 72.6%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: 15.1%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 72.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $140K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.