philanthropy.org | 990 Resource | FAQ Verify your organization
Sign in

0613 Fraser Nelson Post MN

Tax-deductible

Pine River, MN501(c)(19)Mutual / membership EIN 41-6040169Revenue $108K in FY2024Latest return filed Nov 14, 2025

On file with the IRSPine River, MNTax-exempt since Mar 1962

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

American legion organization affiliated with the national organization. The organization promotes americanism, aid and assistance to veterans, and assistance to the community through programs, scholarships and other help.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-6040169) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 60 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $4K a year · 5% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
5.9 mo
of spending, in cash
5.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
4% of total assets
Liabilities are 4% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$108K
+50% vs prior year
Spent
$153K
To programs
0%
Net assets
$123K
By yearFY2020–FY2024
Revenue
$108K
FY2024▲ +50%
Tap a bar for its year
Revenue by fiscal year
FY2020$37K
FY2021$114K
FY2022$76K
FY2023$72K
FY2024$108K
Expenses
$153K
FY2024▲ +81%
Tap a bar for its year
Expenses by fiscal year
FY2020$49K
FY2021$66K
FY2022$74K
FY2023$84K
FY2024$153K
Net assets
$123K
FY2024▼ -27%
Tap a bar for its year
Net assets by fiscal year
FY2020$130K
FY2021$178K
FY2022$180K
FY2023$168K
FY2024$123K

From the FY2024 Form 990 · see the original

990 PDF Follow Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1962.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Duane Kangas
Commander
$0Pt VII · Sec A
John Edelman
1st Vice
$0Pt VII · Sec A
Jeff Stranne
2nd Vice
$0Pt VII · Sec A
Tim Switajewski
Sgt-At-Arms
$0Pt VII · Sec A
Steve Sether
Adjutant
$0Pt VII · Sec A
See 0613 Fraser Nelson Post MN executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports veterans, promotes Americanism, and aids communities through programs and scholarships.

Questions for 0613 Fraser Nelson Post MN

Tap to ask. 0613 Fraser Nelson Post MN sees how many people are interested.

Your first name shows with your question. 0613 Fraser Nelson Post MN answers here, for everyone.

1 program · in their own filed words · FY2024
01

Operation of american legion post serving members and guests throughout the year. Provide color guard at funerals of veterans and at community events. Support community activities of youth through special events throughout the year.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-6040169) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$108K
Ln 12
Other incomeLn 4–11$94K
Fees for servicesLn 2g$10K
Gifts and grantsLn 1h$4K
Money outPt IX
$153K
Ln 25
Owns and owesPt X
$123K
net assets · Ln 32
Cash and savingsLn 1–2$74K
Total assetsLn 16$128K
LiabilitiesLn 26$5K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$10K
Investment incomeLn 3$76
Other incomeLn 4–11$94K
Total revenueLn 12$108K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$74K
Inventories for sale or useLn 8$8K
Land, buildings, equipmentLn 10c$46K
Total assetsLn 16$128K
LiabilitiesLn 26$5K
Net assetsLn 32$123K
OperationsPt I, VI
EmployeesI 524
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$113K$74K
Land, buildings, equipmentLn 10c$51K$46K
Total assetsLn 16$172K$128K
LiabilitiesLn 26$4K$5K
Net assetsLn 32$168K$123K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K
Grants to domestic individualsLn 2$5K
Other salaries and wagesLn 7$87K
Payroll taxesLn 10$8K
Accounting feesLn 11c$5K
Advertising and promotionLn 12$2K
Office expensesLn 13$557
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$16K
All other expensesLn 24e$15K
Total functional expensesLn 25$153K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $108K$153K−$44K$123K 990 PDF
FY2023Filed with the IRS Sep 30, 2024 $72K$84K−$12K$168K 990 PDF
FY2022Filed with the IRS Aug 14, 2023 $76K$74K$2K$180K 990 PDF
FY2021Filed with the IRS Aug 15, 2022 $114K$66K$48K$178K 990 PDF
FY2020Filed with the IRS Sep 13, 2021 $37K$49K−$12K$130K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $108,080 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,735$4,042
I-9 Program service revenuePrior year $9,196$9,685
I-10 Investment incomePrior year $65$76
I-11 Other revenuePrior year $58,142$94,277
I-12 Total revenuePrior year $72,138$108,080
I-13 Grants and similar amounts paidPrior year $9,520$8,269
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $43,864$94,979
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $30,978$49,327
I-18 Total expensesPrior year $84,362$152,575
I-19 Revenue less expensesPrior year −$12,224−$44,495
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $108,080 across 6 lines filed
Lines not itemized here account for $83,463 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$4,042
VIII-1h Total contributions, gifts and grants$4,042
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,685$9,685
VIII-3 Investment incomeExcluded from tax $76$76
VIII-8 Net income from fundraising eventsExcluded from tax $10,814$10,814
VIII-12 Total revenueRelated to mission −$21,254 · Unrelated business $99,064 · Excluded from tax $26,228$108,080
Part IX · Statement of functional expenses $152,575 across 11 lines filed
IX-1 Grants to domestic organizations$3,350
IX-2 Grants to domestic individuals$4,919
IX-7 Other salaries and wages$86,731
IX-10 Payroll taxes$8,248
IX-11c Accounting fees$4,982
IX-12 Advertising and promotion$1,982
IX-13 Office expenses$557
IX-22 Depreciation, depletion and amortization$4,005
IX-23 Insurance$6,336
IX-24 Other expenses (24a–d)$16,072
IX-24e All other expenses$15,393
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$152,575
Part X · Balance sheet $128,255 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $108,085$66,445
X-2 Savings and temporary cash investmentsStart of year $5,102$7,974
X-8 Inventories for sale or useStart of year $8,089$7,525
X-10c Land, buildings and equipment, netStart of year $50,848$46,311
X-16 Total assetsStart of year $172,124$128,255
X-25 Other liabilitiesStart of year $4,483$5,109
X-26 Total liabilitiesStart of year $4,483$5,109
X-27 Net assets without donor restrictionsStart of year $167,641$123,146
X-32 Total net assets or fund balancesStart of year $167,641$123,146
X-33 Total liabilities and net assetsStart of year $172,124$128,255
Part XI · Reconciliation of net assets $123,146 net assets at year end
XI-1 Total revenue$108,080
XI-2 Total expenses$152,575
XI-3 Revenue less expenses−$44,495
XI-4 Net assets at start of year$167,641
XI-10 Net assets at end of year$123,146

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.

Featured nonprofit jobs

All nonprofit jobs → · Hiring? Post a job →