Tobacco Valley Post No 6786 Veterans of Foreign Wars of the United States

Nonprofit profile at a glance

EIN
810224566
IRS 990 coverage
2016–2023
Forms available
Form 990 2023
Location
Eureka, MT, USA
Phone
4062973361
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$257,955
Expenses
$219,834
Assets
$288,682
Liabilities
$3,414

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • Martin Degenhardt (Manager): $28,561 total reported compensation
  • Carl Wehner (Quartermaster): $7,649 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve & strengthen comradeship among our members; community assistance programs; perpetuate the memory & history of our dead & to assist their widows & orphans; assistance to members in ill health.

What it reported doing in 2023

Preserved & strengthened comradeship among our members; rendered community assistance programs; perpetuated the memory & history of our dead & assisted their widows & orphans; rendered assistance to members in ill health.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 55
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.8%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -24.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -24.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $220K in reported program spending
  • Leadership: top reported pay $29K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.