Terry Fisher American Legion Post 117

Nonprofit profile at a glance

EIN
756051199
IRS 990-EZ coverage
2019–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Rockwall, TX, USA
Phone
2144358268
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$85,075
Expenses
$47,881
Assets
$118,965

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • Mark Kipphut (Commander)
  • Todd Manning (1st Vice Commander)
  • Lorna Kipphut (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Non-profit to provide assistance to veterans and their families. An emphasis is placed on the children and we focus on College Scholarships and scholarships to civics based programs such as Boys/Girls State and our Youth Leadership Symposium.

What it reported doing in 2025

Awarded $6,800 to High School juniors to attend Boy's State program.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 43.7%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -44.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 7 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.