American Legion Auxiliary

Nonprofit profile at a glance

EIN
460105102
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Mitchell, SD, USA
Phone
6056453142
Rating confidence
Limited

Official website

Reported finances

Revenue
$373,065
Expenses
$390,113
Assets
$536,292
Liabilities
$5,600

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • PATRICE SORENSEN (2ND VICE PRESIDENT)
  • ANNA MAE WARNIER (PRESIDENT)
  • SUSAN LEARING (VICE PRESIDENT)

Highest reported compensation

  • KAYLA KENNEDY (SECRETARY (LEFT 2/2025)): $22,919 total reported compensation
  • CHRISTINE PATNOE LEFT 122024 (TREASURER (4/2025-CURRENT)): $4,153 total reported compensation
  • JILL LAMER (MEMBER): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

In the spirit of service, not self, the mission of the american legion auxiliary is to support the american legion and to honor the sacrifice of those who serve by enhancing the lives of our veterans, military, and their families, both at home and abroad. For god and country , we advocate for veterans, educate our citizens, mentor youth, and promote patriotism, good citizenship, peace, and security.

What it reported doing in 2024

Receives donations for and sponsors teenage girls to attend the american legion auxiliary girl's state week session. This session provides education into government and how it runs at city, county and state.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

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: 77.8%; rating input score 78; 20th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -4.6%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $23K · 11 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.