American Legion

Nonprofit profile at a glance

EIN
381276068
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Grand Ledge, MI, USA
Phone
5176271232
Rating
27
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$181,268
Expenses
$158,274
Assets
$689,976
Liabilities
$0

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

Leadership & pay

9 people listed

People named in this filing

  • Lawrence Fennell (Commander)
  • Duane Miller (Adjutant)
  • Tom Dingler (Service Officer)

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

Support and assist Veterans & their families. Support Veteran Programs Support Community and Community events. Provide an affordable meeting space for Veterans their family and the community to gather for events and their special occasions.

What it reported doing in 2025

Support to Veterans and their families

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - Program spending has grown recently and revenue comfortably covers expenses. 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: 1
  • Transparency & Controls: 50
  • Accountability: 18
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.6%; rating input score 1
  • Program expense ratio: 0.7%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 76.9%; rating input score 77; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.7%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 4.36; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 0.6% of revenue deployed · 0.7% of spending went to programs
  • Governance: 0 of 295 board members independent · 3 of 7 filing controls reported
  • Programs: 8 filed program accomplishments · $990 in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 40 of 44 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2011 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.