American Legion Department of Michigan

Nonprofit profile at a glance

EIN
380297670
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Lansing, MI, USA
Phone
5173714720
Rating confidence
Limited

Reported finances

Revenue
$2,963,802
Expenses
$3,127,378
Assets
$7,104,041
Liabilities
$3,534,540

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

Leadership & pay

40 people listed

Highest reported compensation

  • Ronald Runyan (Department Adjutant): $97,254 total reported compensation

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

Overview

Mission

To uphold and defend the Constitution of the United States of America.

What it reported doing in 2024

Operational funds used to carry on activities for approximately 55,000 members which foster and perpetuate 100% Americanism and preserve the memory of past wars.

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

- 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: 94
  • Accountability: 83
  • Sustainability: 39
  • Growth: 20

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.5%; rating input score 98; 27th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.5%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 39 of 40 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $97K · 40 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.