American Legion Post 361

Nonprofit profile at a glance

EIN
416040140
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Willow River, MN, USA
Phone
2183416090
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$90,625
Expenses
$72,111
Assets
$168,421
Liabilities
$5,166

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

Leadership & pay

3 people listed

People named in this filing

  • VICTOR DOBOSZENSKI (COMMANDER)
  • STEVEN NAPIER (TREASURER)
  • PHILLIP A PERRINE (ADJUTANT)

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

Veterans organization (see 4a)

What it reported doing in 2025

Provide veteran & community services, incl va medcal support, commemorative services, school & gov support and public service & hardship donations.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.2%; rating input score 66
  • Program expense ratio: 82.8%; rating input score 83
  • Fundraising efficiency: $0.48 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 20.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 66.2% of revenue deployed · 82.8% of spending went to programs
  • Governance: 52 of 52 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $60K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.