American Legion Liberty Post 130

Nonprofit profile at a glance

EIN
410724300
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Jackson, MN, USA
Phone
5078473347
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$218,171
Expenses
$195,083
Assets
$175,185
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • Jessica Pederson (Club Manager): $21,965 total reported compensation
  • Mike Muchlinski (Gambling Manager): $15,408 total reported compensation
  • Tracy Osterberg (Club Manager): $2,299 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 honor past, present and disabled veterans and support veterans organizations.

What it reported doing in 2024

Contributions to local charitable organizations

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 63% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. 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: 11
  • Transparency & Controls: 90
  • Accountability: 13
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.6%; rating input score 17
  • Program expense ratio: 6.1%; rating input score 6
  • 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: 4.7%; rating input score 5; 14th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.6%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 16.6% of revenue deployed · 6.1% of spending went to programs
  • Governance: 9 of 190 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $22K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 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.

  • High — Financial Efficiency: Mission deployment rate scored 17/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Independent voting board scored 5/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.