The American Legion Department of North Dakota

Nonprofit profile at a glance

EIN
450103495
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
West Fargo, ND, USA
Phone
7012933120
Rating confidence
Limited

Official website

Reported finances

Revenue
$846,123
Expenses
$739,383
Assets
$1,493,878
Liabilities
$65

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

Leadership & pay

19 people listed

Highest reported compensation

  • SUMMER KRISTIANSON (SERVICE OFFICER): $66,330 total reported compensation

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

Overview

Mission

Our mission is to promote the four pillars of the american legion; veterans affairs and rehabilitation, americanism, homeland security and children and youth. The department works with 205 local posts to accomplish these goals. These posts provide veterans with fellowship, family and community integration.

What it reported doing in 2024

The nd legion news is a paper put out quarterly notifying members of activities that are occurring. It contains all the officers' reports, and publicly reports the department executive committee minutes from those respective meetings. The nd legion news has a circulation of over 15,000 copies per quarter. The paper focuses on issues related to veterans issues, events and for member recognition. It is used to distribute veterans topics received from the national department of veterans affairs.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $66K · 19 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.