Robert E Kennington Post No 34 American Legion Post 34

Nonprofit profile at a glance

EIN
350437574
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Indianapolis, IN, USA
Phone
3172598311
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$157,098
Expenses
$154,701
Assets
$462,974
Liabilities
$6,524

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • Kerry L Turney (Commander): $265 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Veteran's organization organized primarily for social and fraternal activities for members and their guests. The goals and achievements are consistent with all American Legions throughout the nation--to promote the well-being and betterment of veterans of all wars.

What it reported doing in 2019

Provided social and fraternal activities for approximately 439 members and their guests; promoted the well-being and betterment of veterans of all wars.

Operating model

Revenue model
Other-operating. 61% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 2.99; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 18.2% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 76.3% of spending went to programs
  • Governance: 439 of 439 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $118K in reported program spending
  • Leadership: top reported pay $265 · 6 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2019
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.