American Legion Club Post 79 Inc

Nonprofit profile at a glance

EIN
410664121
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Montgomery, MN, USA
Phone
5073647779
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$57,160
Expenses
$22,732
Assets
$424,817
Liabilities
$82,552

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

Leadership & pay

13 people listed

Highest reported compensation

  • STACEY BROWN (CLUB MANAGER/BOOKING AGENT): $34,169 total reported compensation
  • DAVID FLADHAMMER (COMMANDER/CLUB MANAGER): $10,200 total reported compensation
  • GREG HARSTAD (GAMBLING MANAGER): $10,000 total reported compensation

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

Overview

Mission

Veterans organization since our charter in 1919, our montgomery, Minnesota, american legion post has been welcoming veterans from all branches of our armed forces active and retired.

What it reported doing in 2024

To uphold and defend the constitution of the united states of america. To inculcate a sense of individual obligation to the community, state, and nation. To promote peace and goodwill on earth.

Operating model

Revenue model
Investment-supported. 77% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 69
  • Accountability: 63
  • Sustainability: 67
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32%; rating input score 32
  • Program expense ratio: 100%; rating input score 100
  • 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: Scored; rating input score 0
  • 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 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 60.2%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 18.69; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 266.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -15.8% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 36.7% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 32% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $34K · 13 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.