Rochelle Park American Legion Post 170

Nonprofit profile at a glance

EIN
226029933
IRS 990 coverage
2011–2022
Forms available
Form 990 2022
Location
Rochelle Park, NJ, USA
Phone
2018439683
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$365,789
Expenses
$383,275
Assets
$41,243
Liabilities
$128,677

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

Leadership & pay

12 people listed

People named in this filing

  • DENNIS DUDDIE (COMMANDER)
  • RAY STITZ (SR VICE COMMANDER)
  • MARTY KRUEGEL (JR 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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The rochelle park american legion post 170's mission is to support the american legion programs for the community, children and veterans.

What it reported doing in 2022

Benefits to the veterans, members and 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 87% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: $23.92 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

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: 100%; rating input score 100; 81st percentile among comparable filings
  • 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 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: -4.8%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 3.12; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 76.6% of spending went to programs
  • Governance: 440 of 440 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2011 to 2022
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.