American Legion Post 0561

Nonprofit profile at a glance

EIN
410703908
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Lewisville, MN, USA
Phone
5073177454
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$48,407
Expenses
$45,489
Assets
$139,558
Liabilities
$5,556

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

Leadership & pay

4 people listed

People named in this filing

  • Dennis Firchau (Commander)
  • Roland Wendt (Vice Commander)
  • Dale Knaak (Finance Officer)

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

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

Overview

Mission

The Lewisville Legion is a 501 (c) (19) service organization for Veterans of all services and the youth of our community.

What it reported doing in 2025

The Lewisville Legion is a 501 ( c ) ( 19 ) service organization for veterans of all services and the youth of our community

Operating model

Revenue model
Other-operating. 64% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 75
  • Accountability: 64
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 1st 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 3.07; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -6% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 96.1% of revenue deployed · 100% of spending went to programs
  • Governance: 55 of 55 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 20 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2015 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.