Rock Falls American Legion Post 902

Nonprofit profile at a glance

EIN
362120131
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Rock Falls, IL, USA
Phone
8156263862
Rating
49
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$84,391
Expenses
$64,026
Assets
$346,925
Liabilities
$4,061

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

Leadership & pay

3 people listed

People named in this filing

  • Howard Glispie (Finance Officer)
  • Roger Jacobs (Scholarship Chairman)
  • John Roush (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

Services for Members, Veterans and Community

What it reported doing in 2024

Donation to/for community: Child Welfare 100; Boy State 900; AUX 902 517; CGH Health 100; Memorial Foundations 25; Rock Falls High School 140; Meals on Wheels 200; BiCounty 200; April House 200; Self Help 100; Sinissippi Center 200; Paralyzed Veterans of Americans 100 Sterling Moose 75; Sauk Valley C of C 100; National Child Safety 200; Mohawks 200; Salvation Army 200; Sterling RF Pool League 75; RF VFW 907; Sterling Post 296 907; Whiteside County Honor Flight 1000; Special Olympics 80; Rock River Hospice 200; Wonded Warrior Proj 200; March of Dimes 50; RF Police Operation Santa Claus 250; Shreiners 100; St Vicent De Paul 200; Leader Dogs 100; Misc 1,400

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 86% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.5%; rating input score 12
  • Program expense ratio: 15.4%; rating input score 15
  • 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; 64th 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: 24.1%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 5.42; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -6.9% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 12.5% of revenue deployed · 15.4% of spending went to programs
  • Governance: 247 of 247 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2013 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.