American Legion Post 15

Nonprofit profile at a glance

EIN
460162150
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Sioux Falls, SD, USA
Phone
6053363470
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$210,688
Expenses
$112,355
Assets
$1,128,227
Liabilities
$122,375

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Mark Parsley (President & CEO)

People named in this filing

  • Terry Wolf (Director)
  • John Bachmeier (Director)
  • Bill Peters (Director)

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

To provide veterans an opportunity to network with other veterans as they participate in to uphold and defend the constitution of the united states of america to maintain law and order to foster and perpetuate a one hundred percent americanism to preserve the memories and incidents of our associations in the great wars to inculate a sense of individual obligation to the community, state and nation, to combat autocracy of both the classes and the masses to make rith the master of might to promote peace and goodwill on earth to safeguard and transmit to posterity the principles of justice, freedom and democracy to consecrate and sancitify our comradeship by our devotion to mutual helfulness.

What it reported doing in 2025

To promote the general welfare of veterans

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 47% for direct work, 6% for grants, and 47% for affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.3%; rating input score 53
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 10.04; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -13.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 53.3% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2009 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.