American Legion Post 82

Nonprofit profile at a glance

EIN
410851510
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Winnebago, MN, USA
Phone
5078934325
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$21,259
Expenses
$1,276
Assets
$61,173
Liabilities
$727

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

Leadership & pay

6 people listed

People named in this filing

  • CALVIN HOWARD (COMMANDER)
  • DAN RYNEARSON (1ST VICE COMMANDER)
  • TYLER NEPP (FINANCE OFFICER)

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 various programs for veterans including activities, assistance and guidance.

What it reported doing in 2025

Provided funds to various entities and groups including city of winnebago, bago fun fest, boys state, genesis classical academy, needy citizens, and area nonprofit organizations. These donations are vital to assist needy individuals and youth in the winnebago area. $20,223 included in lawful gambling expenses.

Operating model

Revenue model
Other-operating. 91% 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

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 58
  • Accountability: 88
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.7%; rating input score 6
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 94%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 47.94; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 5.7% of revenue deployed · 91.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1K 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 · includes grants
  • Filing history: 13 filing years from 2013 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 6/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.