Amercian Legion

American Legion Gering operates with fluctuating revenue, declining assets, and no officer compensation.

EIN: 200722514 · Gering, NE · Updated: 2026-03-28

$110KRevenue

$203KAssets

75/100Mission Score (Good)

About Amercian Legion

Amercian Legion (EIN: 200722514) is a nonprofit organization based in Gering, NE. The organization reported total revenue of $110K and total assets of $203K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Amercian Legion's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The American Legion in Gering, NE, demonstrates consistent financial activity typical of a local community organization. Over the past decade, its revenue has fluctuated, with a high of $158,324 in 2014 and a low of $38,145 in 2020. The organization generally operates with expenses closely tracking revenue, sometimes exceeding it, as seen in 2023 where expenses were $72,349 against revenues of $62,961. This indicates a tight operational budget and a reliance on current period income to cover costs. The organization's assets have shown a gradual decline from $330,113 in 2014 to $202,633 in 2023, suggesting either asset utilization or a lack of significant capital accumulation. Liabilities have remained very low across all periods, indicating a healthy balance sheet with minimal debt, which is a positive sign of financial stability.

Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to provide a precise assessment. However, the consistent operation with no reported officer compensation suggests that a significant portion of funds is likely directed towards its mission or operational costs rather than executive salaries. The organization's transparency is good in terms of filing its IRS 990s consistently, providing public access to its financial data. The absence of officer compensation is a strong indicator of a volunteer-driven or very lean administrative structure, which can contribute to higher spending efficiency if funds are effectively channeled to programs.

Overall, the American Legion appears to be a financially stable, albeit modestly sized, organization with a long history of operation. Its low liabilities and lack of executive compensation are positive indicators. However, the declining asset base and periods where expenses exceed revenue suggest a need for careful financial management to ensure long-term sustainability and growth. Further insight into its program spending would provide a more complete picture of its impact.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Amercian Legion with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Amercian Legion allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure or that compensation, if any, falls below reporting thresholds, which is positive for resource allocation.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Amercian Legion's IRS 990 filings:

Declining asset base over the past decade (from $330,113 in 2014 to $202,633 in 2023)
Expenses frequently exceed revenue (e.g., 2023: Revenue $62,961, Expenses $72,349), indicating potential operational deficits.

Strengths

The following positive indicators were identified for Amercian Legion:

Consistently low liabilities across all periods (e.g., $106 in 2023), indicating minimal debt and strong financial health.
0% officer compensation reported in all filings, suggesting a volunteer-driven model and efficient use of funds.
Consistent IRS 990 filing history (13 filings), demonstrating good transparency.

Frequently Asked Questions about Amercian Legion

Is the American Legion in Gering, NE financially stable?

Yes, the organization appears financially stable with very low liabilities across all periods, such as $106 in 2023, indicating minimal debt. However, its assets have declined from $330,113 in 2014 to $202,633 in 2023, and expenses sometimes exceed revenue, suggesting a need for careful financial management.

How does the organization manage executive compensation?

The organization reports 0% officer compensation in all available filings, suggesting a volunteer-driven leadership or that any compensation is below IRS reporting thresholds, which is a positive indicator of efficient resource allocation.

What is the trend in the organization's assets?

The organization's assets have shown a declining trend over the past decade, from a high of $330,113 in 2014 to $202,633 in 2023.

Does the organization consistently generate more revenue than expenses?

No, the organization does not consistently generate more revenue than expenses. For example, in 2023, revenue was $62,961 while expenses were $72,349, and similar patterns are observed in other years like 2021, 2020, 2019, 2018, 2016, and 2015.

Filing History

IRS 990 filing history for Amercian Legion showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Amercian Legion's revenue has declined by 60.4%, moving from $159K to $63K. Total assets decreased by 48.6% over the same period, from $395K to $203K. Total functional expenses fell by 57.1%, from $169K to $72K. In its most recent filing year (2023), Amercian Legion reported a deficit of $9K, with expenses exceeding revenue. The organization holds $106 in liabilities against $203K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $203K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$63K	$72K	$203K	$106	—	—
2022	$106K	$95K	$214K	$2K	—	View 990
2021	$64K	$79K	$202K	$306	—	View 990
2020	$38K	$55K	$216K	$125	—	—
2019	$63K	$72K	$233K	$197	—	View 990
2018	$51K	$59K	$243K	$177	—	View 990
2017	$100K	$91K	$250K	$180	—	—
2016	$81K	$116K	$245K	$6K	—	View 990
2015	$106K	$157K	$283K	$9K	—	View 990
2014	$158K	$194K	$330K	$4K	—	View 990
2013	$176K	$189K	$385K	$19K	—	View 990
2012	$139K	$146K	$386K	$6K	—	View 990
2011	$159K	$169K	$395K	$8K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $63K, expenses of $72K, and assets of $203K (revenue -40.5% year-over-year).
2022: Revenue of $106K, expenses of $95K, and assets of $214K (revenue +65.5% year-over-year).
2021: Revenue of $64K, expenses of $79K, and assets of $202K (revenue +67.7% year-over-year).
2020: Revenue of $38K, expenses of $55K, and assets of $216K (revenue -39.0% year-over-year).
2019: Revenue of $63K, expenses of $72K, and assets of $233K (revenue +21.6% year-over-year).
2018: Revenue of $51K, expenses of $59K, and assets of $243K (revenue -48.8% year-over-year).
2017: Revenue of $100K, expenses of $91K, and assets of $250K (revenue +23.6% year-over-year).
2016: Revenue of $81K, expenses of $116K, and assets of $245K (revenue -23.2% year-over-year).
2015: Revenue of $106K, expenses of $157K, and assets of $283K (revenue -33.1% year-over-year).
2014: Revenue of $158K, expenses of $194K, and assets of $330K (revenue -10.0% year-over-year).
2013: Revenue of $176K, expenses of $189K, and assets of $385K (revenue +26.7% year-over-year).
2012: Revenue of $139K, expenses of $146K, and assets of $386K (revenue -12.6% year-over-year).
2011: Revenue of $159K, expenses of $169K, and assets of $395K.

Data Sources and Methodology

This transparency report for Amercian Legion is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.