Trier Puddy Post 75 American Legion
Nonprofit profile at a glance
- EIN
- 391214334
- IRS 990 coverage
- 2010–2013
- Forms available
- Form 990 2013
- Location
- Fond Du Lac, WI, USA
- Phone
- 9209218106
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $152,111
- Expenses
- $143,374
- Assets
- $222,700
- Liabilities
- $45,370
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
12 people listed
People named in this filing
- JEFF PUDDY (IMMEDIATE PAST COMMANDER)
- PETE VELASCO (MEMBER AT LARGE)
- DON SABEL (MEMBER AT LARGE)
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 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Organization with membership dues & fundraising to help community organizations, including badger boys.
What it reported doing in 2013
Support of local organizations
Operating model
- Revenue model
- Other-operating. 75% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 83% 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 9
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 55
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.9%; rating input score 11
- Program expense ratio: 8%; rating input score 8
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.7%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 1.55; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -13.2% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 16.3% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 10.9% of revenue deployed · 8% of spending went to programs
- Governance: 12 of 12 board members independent · 4 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $11K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 3 filing years from 2010 to 2013
- 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.
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 — Financial Efficiency: Mission deployment rate scored 11/100.
- High — Financial Efficiency: Program expense ratio scored 8/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 58/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.