Texas Panhandle War Memorial Foundation Inc

Nonprofit profile at a glance

EIN
752545659
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2014
Location
Amarillo, TX, USA
Phone
8063533300
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Commemorative Events

Official website

Reported finances

Revenue
$152,192
Expenses
$245,205
Assets
$2,021,468
Liabilities
$5,736

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DOUGLASS MESSER (PRESIDENT)

People named in this filing

  • J REX LEMERT CPA (DIRECTOR)
  • BRUCE DAS (DIRECTOR)
  • BOB DEMPSEY (DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote awareness of contributions made by veterans of war from the Texas panhandle.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72%; rating input score 72
  • Program expense ratio: 44.5%; rating input score 44
  • Fundraising efficiency: $2.64 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: -61.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 8.24; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 29.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 72% of revenue deployed · 44.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $109K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.