Kiester Legion Post 454

Nonprofit profile at a glance

EIN
410679375
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Kiester, MN, USA
Phone
5072943580
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Reported finances

Revenue
$97,728
Expenses
$96,531
Assets
$109,061
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • STEVEN KOESTER (COMMANDER): $4,716 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Service to local activities and for past armed services personnel.

What it reported doing in 2024

Provides a private club for veterans to meet the social and recreational needs of its members as well as the patriotic needs of the community.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, 19% for grants, and 1% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 70
  • Accountability: 74
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 38.5%; rating input score 38; 43rd 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.2%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 72.9% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 62.5% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: 50 of 50 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $89K in reported program spending
  • Leadership: top reported pay $5K · 4 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Grant itemization coverage scored 38/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.