Wellsville American Legion Post 70

Nonprofit profile at a glance

EIN
340670801
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Wellsville, OH, USA
Phone
3305324001
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$222,535
Expenses
$160,403
Assets
$343,457
Liabilities
$266

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

Leadership & pay

6 people listed

Highest reported compensation

  • MIKE RYAN (FINANCIAL OF): $5,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Patriotic and charitable activities, membership meetings, and other social/recreational activities for members and their bona fide guests in accordance with the provisions of regulation 1.501(c)(19)-1(c)

What it reported doing in 2025

Operation of bar patriotic and charitable activities, membership meetings, and other social/recreational activities for members and their bona fide guests in accordance with the provisions o regulation 1.501(c)(19)-1(c)

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 96% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 3; 3rd 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 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 27.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 16.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 16.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 77.4% of spending went to programs
  • Governance: 71 of 71 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $124K in reported program spending
  • Leadership: top reported pay $5K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.