American Legion Post 59
Nonprofit profile at a glance
- EIN
- 410682598
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Montevideo, MN, USA
- Phone
- 3202698988
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Services N.E.C.
Reported finances
- Revenue
- $404,480
- Expenses
- $402,395
- Assets
- $154,305
- Liabilities
- $4,034
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- PASTOR BORGLUM (CHAPLAIN)
- MAURICE ERICKSON (HISTORIAN)
- MARVIN GARBE (FINANCE OFFI)
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 promote social welfare, provide support to veterans, youth and senior citizens.
What it reported doing in 2025
Operation of lawful gambling allows the club to donate to youth programs, scholarships and boys and girls state. It also allows additional support to veterans. The club provides support to senior citizens and other community events.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 35
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- 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: 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: 0.5%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.2% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: -2.7% per year; rating input score 0; 14th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $402K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 14 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.