American Legion Post 326

Nonprofit profile at a glance

EIN
476042570
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Osmond, NE, USA
Phone
4022706627
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$206,954
Expenses
$34,951
Assets
$246,964
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • THOMAS BORST (DIRECTOR)
  • ROGER JOHNSON (DIRECTOR)
  • DAVID SHOENAUER (SECRETARY)

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

American legion post 326 exists to bring together veterans, their families, and community members to support those who have served our nation, promote civic responsibility, and improve the quality of life within our community. Through meetings, programs, and legion functions, we foster camaraderie, leadership, volunteerism, and respect for the ideals upon which our nation was founded.

What it reported doing in 2025

Conducted meetings and programs to support veterans and their families, promote patriotism and civic responsibility, sponsor community and youth activities, participate in memorial and veteran recognition events, and provide fellowship and advocacy for veterans within the community.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, 36% for grants, and 11% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 88
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.3%; rating input score 19
  • Program expense ratio: 99.8%; 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 83.1%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 7.07; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 19.3% of revenue deployed · 99.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.