American Legion 0002 Fitzgerald Cummings
American Legion Post maintains stable finances with zero officer compensation and eliminated liabilities.
EIN: 10191837 · Augusta, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $105K |
| Total Expenses | $69K |
| Program Spending | 85% |
| Net Assets | $58K |
| Transparency Score | 85/100 |
Is American Legion 0002 Fitzgerald Cummings Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Legion 0002 Fitzgerald Cummings directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Legion 0002 Fitzgerald Cummings
American Legion 0002 Fitzgerald Cummings (EIN: 10191837) is a nonprofit organization based in Augusta, ME. The organization reported total revenue of $105K and total assets of $51K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Legion 0002 Fitzgerald Cummings's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Legion 0002 Fitzgerald Cummings is a small nonprofit that has been operating for 80 years, with 12 years of IRS 990 filings on record (2013–2024). Revenue has grown at a compound annual rate of -6.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $66K |
| Total Expenses | $69K |
| Surplus / Deficit | $-2,983 |
| Total Assets | $58K |
| Net Assets | $58K |
| Operating Margin | -4.5% |
| Months of Reserves | 10.1 months |
Financial Health Grade: B
In 2024, American Legion 0002 Fitzgerald Cummings reported a deficit of $3K with expenses exceeding revenue, holds 10.1 months of operating reserves (strong position).
Financial Trends
Over 12 years of filings (2013–2024), American Legion 0002 Fitzgerald Cummings's revenue has declined at a compound annual growth rate (CAGR) of -6.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +37.3% | +54.9% | -4.9% |
| 2023 | -9.2% | -39.0% | +0.5% |
| 2022 | +46.7% | +86.9% | +24.9% |
| 2021 | -49.0% | -63.1% | +1.7% |
| 2020 | -27.6% | +9.9% | -10.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1946 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Legion 0002 Fitzgerald Cummings with a Mission Score of 85 out of 100 (Excellent). 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: 85%
- fundraising: 0%
According to IRS 990 filings, American Legion 0002 Fitzgerald Cummings allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that its leadership serves on a volunteer basis, which is highly commendable for a nonprofit of its size.
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.
Strengths
The following positive indicators were identified for American Legion 0002 Fitzgerald Cummings:
- Zero officer compensation, indicating volunteer leadership and efficient use of funds.
- Elimination of liabilities to $0 in recent years (2023, 2024), demonstrating strong financial health and solvency.
- Consistent filing of IRS Form 990s over 12 periods, indicating high transparency.
- Stable asset base, showing consistent financial resources.
- Lean operational model, likely maximizing program impact given the lack of executive salaries.
Frequently Asked Questions about American Legion 0002 Fitzgerald Cummings
Is American Legion 0002 Fitzgerald Cummings a legitimate charity?
American Legion 0002 Fitzgerald Cummings (EIN: 10191837) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 12 years of IRS 990 filings on record. Total revenue: $105K. No red flags identified. 5 strengths noted. Financial health grade: B.
How does American Legion 0002 Fitzgerald Cummings spend its money?
American Legion 0002 Fitzgerald Cummings directs 85% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to American Legion 0002 Fitzgerald Cummings tax-deductible?
American Legion 0002 Fitzgerald Cummings is registered as a tax-exempt nonprofit (EIN: 10191837). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is American Legion 0002 Fitzgerald Cummings located?
American Legion 0002 Fitzgerald Cummings is headquartered in Augusta, Maine and files with the IRS under EIN 10191837.
How many years of IRS 990 filings does American Legion 0002 Fitzgerald Cummings have?
American Legion 0002 Fitzgerald Cummings has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $105K in total revenue.
Is American Legion 0002 Fitzgerald Cummings financially stable?
Yes, the organization demonstrates financial stability with a consistent asset base and, notably, has reduced its liabilities to $0 in the most recent two filing periods (2023 and 2024), indicating strong solvency.
How efficient is American Legion 0002 Fitzgerald Cummings with its spending?
The organization appears highly efficient, as it reports 0% officer compensation, meaning all leadership is volunteer. This suggests a very high proportion of expenses are directed towards programs and essential administrative functions.
Does the organization have any debt?
No, as of the 2023 and 2024 filing periods, the organization reported $0 in liabilities, indicating it is debt-free.
What is the trend in the organization's revenue?
Revenue has fluctuated over the past decade, ranging from $36,057 in 2021 to $97,720 in 2019, but generally remains within a similar range, with the latest reported revenue at $65,950.
Filing History
IRS 990 filing history for American Legion 0002 Fitzgerald Cummings showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2013–2024), American Legion 0002 Fitzgerald Cummings's revenue has declined by 50.6%, moving from $134K to $66K. Total assets decreased by 47.4% over the same period, from $110K to $58K. Total functional expenses fell by 45.9%, from $127K to $69K. In its most recent filing year (2024), American Legion 0002 Fitzgerald Cummings reported a deficit of $3K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $66K | $69K | $58K | $0 | — | — |
| 2023 | $48K | $45K | $61K | $0 | — | — |
| 2022 | $53K | $73K | $61K | $60K | — | View 990 |
| 2021 | $36K | $39K | $49K | $28K | — | View 990 |
| 2020 | $71K | $106K | $48K | $24K | — | View 990 |
| 2019 | $98K | $96K | $53K | $27K | — | View 990 |
| 2018 | $87K | $81K | $53K | $28K | — | — |
| 2017 | $65K | $94K | $68K | $31K | — | View 990 |
| 2016 | $98K | $84K | $59K | $31K | — | View 990 |
| 2015 | $78K | $71K | $57K | $13K | — | View 990 |
| 2014 | $68K | $82K | $64K | $13K | — | View 990 |
| 2013 | $134K | $127K | $110K | $16K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $66K, expenses of $69K, and assets of $58K (revenue +37.3% year-over-year).
- 2023: Revenue of $48K, expenses of $45K, and assets of $61K (revenue -9.2% year-over-year).
- 2022: Revenue of $53K, expenses of $73K, and assets of $61K (revenue +46.7% year-over-year).
- 2021: Revenue of $36K, expenses of $39K, and assets of $49K (revenue -49.0% year-over-year).
- 2020: Revenue of $71K, expenses of $106K, and assets of $48K (revenue -27.6% year-over-year).
- 2019: Revenue of $98K, expenses of $96K, and assets of $53K (revenue +12.8% year-over-year).
- 2018: Revenue of $87K, expenses of $81K, and assets of $53K (revenue +33.4% year-over-year).
- 2017: Revenue of $65K, expenses of $94K, and assets of $68K (revenue -33.5% year-over-year).
- 2016: Revenue of $98K, expenses of $84K, and assets of $59K (revenue +25.8% year-over-year).
- 2015: Revenue of $78K, expenses of $71K, and assets of $57K (revenue +13.5% year-over-year).
- 2014: Revenue of $68K, expenses of $82K, and assets of $64K (revenue -48.8% year-over-year).
- 2013: Revenue of $134K, expenses of $127K, and assets of $110K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Legion 0002 Fitzgerald Cummings:
Data Sources and Methodology
This transparency report for American Legion 0002 Fitzgerald Cummings 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.