American Legion

Nonprofit profile at a glance

EIN
436038732
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Saint Peters, MO, USA
Phone
6362782828
Rating
60
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$121,510
Expenses
$85,219
Assets
$491,833
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • KEN CALLAHAN (COMMANDER)
  • MITCH WALKER (ADJUTANT)
  • LARRY WRIGHT (FINANCE 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

Provide various support for both youth and adult activities

What it reported doing in 2025

Provide contributions to local charitable organizations and provide continued devotion to our fellow service members and veterans.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 37% for direct work, 53% for grants, and 11% for member benefits.

The verdict

SUPPORTED - 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: 35
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 79
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.7%; rating input score 31
  • Program expense ratio: 43.8%; rating input score 44
  • Fundraising efficiency: $7.96 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 5.77; rating input score 82; 82nd 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: 1.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 30.7% of revenue deployed · 43.8% of spending went to programs
  • Governance: 210 of 210 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.