The American Legion Department of West Virginia

Nonprofit profile at a glance

EIN
550668800
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Charleston, WV, USA
Phone
3043437591
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$602,208
Expenses
$643,617
Assets
$3,005,880
Liabilities
$0

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

Leadership & pay

21 people listed

Highest reported compensation

  • Thomas E Hicks (Department Adjutant): $22,917 total reported compensation
  • Miles Epling (Adjutant): $1,667 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This is a state veterans organization which provides services for its members and support of the state headquarters.

What it reported doing in 2024

State Veterans Organization Which Provides Services For Its Members And Support For The State Headquarters

Operating model

Revenue model
Membership-supported. 75% of the money available for current operations came from membership dues.
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

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 44
  • Accountability: 23
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 76%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 4.67; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 24.4% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 76% of spending went to programs
  • Governance: 0 of 20 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $23K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 20 current checks pass · 7 findings to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 8 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompDisqualPersons column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.