Soledad Post No 32 the American Legion Dept of California

Nonprofit profile at a glance

EIN
946101568
IRS 990 coverage
2012–2018
Forms available
Form 990 2018
Location
Soledad, CA, USA
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$39,720
Expenses
$26,492
Assets
$184,994
Liabilities
$2,816

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • EMILE GLENNY (COMMANDER)
  • ALBERT RENDON (E COMMANDER)
  • ALLAN FORREST (ADJUTANT)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary goal of this organization is to promote patriotism and support of military veterans. Working closely with the community, the organization provides scholarships for students; promotion and aid to other community service groups, schools, and local churchs; an annual memorial day service is held; and contributions are made to state and national endeavors in honor of and for the benefit of fellow veterans.

What it reported doing in 2018

Post #32's primary annual event is a memorial day service, returning the national tradition of remembering veterans and their sacrifices to the our community. Scholarships are given to two graduating students each year, assistance is provided by post #32 to local service clubs who are attempting to give back to our community in the way of an historical society, a community-wide thanksgiving dinner at no charge, the 4th of july and christmas committees, the rotc at the local high school, and various youth athletic organizations. Post #32 has also purchased cemetary plots which are available to veterans and their spouses at no cost.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 48% for direct work, and 52% for grants.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 72
  • Accountability: 6
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.5%; rating input score 80; 49th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 6.98; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 95.4% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2012 to 2018
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.