Heath-perkins American Legion Post 51 is a 501(c)(19) organization based in Pine City, Minnesota, registered in 1962, with $216,462 in FY2024 revenue. CharityIndex grades it C.
Revenue (FY2024)
$216K
▼ 17.0% vs prior year
Expenses (FY2024)
$258K
Net assets
$292K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Heath-perkins American Legion Post 51— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Heath-perkins American Legion Post 51: 14 mo reserves · -19% margin earns a C+ on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Heath-perkins American Legion Post 51— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Heath-perkins American Legion Post 51: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $197K (FY2013) to $216K (FY2024) across 12 reported years.
Financial snapshot
Operating margin
-19.0%
Spent more than it raised in the latest fiscal year.
Total assets
$299K
Total liabilities
$7,070
Net assets
$292K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $216,462▼17.0% | $257,553▼15.9% | $292,150▼12.3% | $299,220▼13.6% | 990 |
| 2023 | $260,824▲32.9% | $306,284▲26.6% | $333,241▼12.0% | $346,248▼10.9% | 990 |
| 2022 | $196,208▼31.7% | $241,854▲49.0% | $378,701▼10.8% | $388,464▼10.2% | 990 |
| 2021 | $287,152▲76.2% | $162,317▲28.5% | $424,347▲41.7% | $432,698▲22.5% | 990 |
| 2020 | $163,007▲12.2% | $126,299▼6.9% | $299,512▲14.0% | $353,156▲6.0% | 990 |
| 2019 | $145,261▼14.0% | $135,648▼1.3% | $262,804▲3.8% | $333,279▲25.9% | 990 |
| 2018 | $168,985▼45.6% | $137,366▼47.6% | $253,191▲14.3% | $264,639▲9.5% | 990 |
| 2017 | $310,801▲22.3% | $262,033▼3.3% | $221,572▲28.2% | $241,698▲29.5% | 990 |
| 2016 | $254,224▼7.6% | $270,928▲4.3% | $172,804▼8.8% | $186,691▼11.8% | 990 |
| 2015 | $275,100▲12.8% | $259,660▲20.5% | $189,508▲8.9% | $211,597▲4.6% | 990 |
| 2014 | $243,809▲23.5% | $215,497▲22.1% | $174,068▲19.4% | $202,239▲14.3% | 990 |
| 2013 | $197,366 | $176,463▼0.5% | $145,756▲16.7% | $176,882▲9.7% | 990 |
| 2012 | — | $177,392▼4.1% | $124,853▲14.9% | $161,300▲7.3% | 990 |
| 2011 | — | $184,913 | $108,665 | $150,384 | 990 |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Heath-perkins American Legion Post 51 (EIN 41-1710585) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.