American Legion Post 131

Nonprofit profile at a glance

EIN
410675375
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Maple Lake, MN, USA
Phone
3209633911
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$76,005
Expenses
$80,050
Assets
$196,556
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • CHRIS LEWIS (ADJUTANT): $47,711 total reported compensation
  • RANDY MAVENCAMP (FIRST VICE C): $379 total reported compensation

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

Overview

Mission

To provide community service, to support charity, education, youth organizations and member services through time, labor, and donations.

What it reported doing in 2025

The organization provides a common meeting area and support for veterans and their families. Any community group can use the meeting room free of charge, small groups can use the bingo hall free of charge if no food or wait service is requested. It provides a facility for memorials. The color guard not only marches in parades but also provides gravesite memorial and honors the fallen each year at a memorial day service. The organization provides a facility for other area nonprofits such as the lions club, schools, boy scouts, and other youth organizations. The facility is open more than 320 days per year. The organization also sponsors community activities and youth scholarships, serving several thousand people. Events include area parades, ditch cleaning, supporting the local fire department and directing traffic at events.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

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: 89
  • Transparency & Controls: 85
  • Accountability: 46
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92.6%; rating input score 93; 57th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 25th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 60.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
  • Governance: 5 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $48K · 7 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 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.

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.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.