AMERICAN LEGION Lawrence J Bauer Post 45 Department of Michigan

Nonprofit profile at a glance

EIN
386087719
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Hastings, MI, USA
Phone
2699536998
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$61,223
Expenses
$32,368
Assets
$359,956
Liabilities
$0

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

Leadership & pay

5 people listed

People named in this filing

  • Larry Harshman Jr (Post 45 Comander)
  • Summer Robertson (1st. Vice)
  • Stephen Carr (2nd. Vice)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House

What it reported doing in 2025

Donation to needy Veteran for two auto payments. Program service expenses. Purchased electric for veteran. Well repair for veteran. WILWIN veteran retreat donation.Donation to Fisher House supporting veterans and families. Bought propane for veteran. Purchased and Donated flags for school classrooms. Purchased grave markers for veterans grave sites. Sponsored Scouts Youth Days at local event. Donation to Legacy Scholarship. Veterans Stand Down donation to Elks.

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

MIXED - The filed numbers largely add up 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: 13
  • Transparency & Controls: 82
  • Sustainability: 83
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10%; rating input score 10
  • Program expense ratio: 18.8%; rating input score 19

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 47.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 11.12; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 49th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 10% of revenue deployed · 18.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 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 10/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.