American Legion
American Legion (Rockland, ME) maintains stable assets with volunteer leadership, operating near break-even.
EIN: 10203708 · Rockland, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $970K |
| Total Expenses | $218K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $999K |
| Transparency Score | 75/100 |
Is American Legion Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Legion directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Legion
American Legion (EIN: 10203708) is a nonprofit organization based in Rockland, ME. The organization reported total revenue of $970K and total assets of $1.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Legion's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Legion is a small nonprofit that has been operating for 80 years, with 11 years of IRS 990 filings on record (2011–2021). Revenue has grown at a compound annual rate of -0.2%.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
| Total Revenue | $209K |
| Total Expenses | $218K |
| Surplus / Deficit | $-8,782 |
| Total Assets | $1.1M |
| Total Liabilities | $75K |
| Net Assets | $999K |
| Operating Margin | -4.2% |
| Debt-to-Asset Ratio | 7.0% |
| Months of Reserves | 59.1 months |
Financial Health Grade: B
In 2021, American Legion reported a deficit of $9K with expenses exceeding revenue, holds 59.1 months of operating reserves (strong position), has a debt-to-asset ratio of 7.0% (very low leverage).
Financial Trends
Over 11 years of filings (2011–2021), American Legion's revenue has declined at a compound annual growth rate (CAGR) of -0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2021 | +17.2% | +24.4% | -4.5% |
| 2020 | -40.0% | -41.0% | +2.3% |
| 2019 | -12.1% | -12.6% | -1.7% |
| 2018 | +12.9% | +4.9% | -2.2% |
| 2017 | -7.0% | -0.9% | -2.7% |
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 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, American 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.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $9K, with expenses exceeding revenue.
- Debt-to-asset ratio: 7.0%.
Executive Compensation Analysis
The American Legion reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly commendable for a nonprofit of its size with over $1 million in assets.
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 American Legion's IRS 990 filings:
- Lack of detailed expense breakdown in public filings makes precise efficiency analysis difficult.
Strengths
The following positive indicators were identified for American Legion:
- Consistent financial reporting with 11 IRS 990 filings.
- Strong asset base consistently over $1 million, indicating financial stability.
- 0% officer compensation, demonstrating volunteer leadership and efficient use of funds.
- Expenses generally align closely with revenue, indicating responsible financial management.
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
American Legion (EIN: 10203708) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 75/100. It has 11 years of IRS 990 filings on record. Total revenue: $970K. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does American Legion spend its money?
American Legion directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to American Legion tax-deductible?
American Legion is registered as a tax-exempt nonprofit (EIN: 10203708). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the American Legion CEO make?
American Legion's highest-compensated officer earns $1 annually. The organization reported $970K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of American Legion's spending goes to programs?
American Legion directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is American Legion located?
American Legion is headquartered in Rockland, Maine and files with the IRS under EIN 10203708.
How many years of IRS 990 filings does American Legion have?
American Legion has 11 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 $970K in total revenue.
What are the specific program activities funded by the American Legion in Rockland, ME?
The provided data does not detail specific program activities. Further investigation into their public communications or detailed financial statements would be needed to understand their programs.
How does the organization manage its slight operating deficits, such as the $8,782 deficit in 2021?
Small operating deficits like the one in 2021 ($218,195 expenses vs. $209,413 revenue) are likely covered by drawing from accumulated assets or through future revenue generation. Given their substantial asset base, these minor fluctuations are manageable.
What is the primary source of the organization's revenue?
The IRS 990 data does not specify revenue sources. For an American Legion post, common sources include membership dues, fundraising events, and potentially facility rentals or bar sales.
Filing History
IRS 990 filing history for American Legion showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2021), American Legion's revenue has declined by 1.5%, moving from $213K to $209K. Total assets decreased by 5.1% over the same period, from $1.1M to $1.1M. Total functional expenses fell by 0.2%, from $219K to $218K. In its most recent filing year (2021), American Legion reported a deficit of $9K, with expenses exceeding revenue. The organization holds $75K in liabilities against $1.1M in assets (debt-to-asset ratio: 7.0%), resulting in net assets of $999K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2021 | $209K | $218K | $1.1M | $75K | — | View 990 |
| 2020 | $179K | $175K | $1.1M | $130K | — | View 990 |
| 2019 | $298K | $297K | $1.1M | $95K | — | View 990 |
| 2018 | $339K | $340K | $1.1M | $107K | — | View 990 |
| 2017 | $300K | $324K | $1.1M | $130K | — | View 990 |
| 2016 | $323K | $327K | $1.2M | $148K | — | View 990 |
| 2015 | $323K | $307K | $1.2M | $165K | — | View 990 |
| 2014 | $294K | $298K | $1.2M | $184K | — | View 990 |
| 2013 | $427K | $417K | $1.2M | $200K | — | View 990 |
| 2012 | $389K | $366K | $1.1M | $155K | — | View 990 |
| 2011 | $213K | $219K | $1.1M | $177K | — | View 990 |
Year-by-Year Financial Summary
- 2021: Revenue of $209K, expenses of $218K, and assets of $1.1M (revenue +17.2% year-over-year).
- 2020: Revenue of $179K, expenses of $175K, and assets of $1.1M (revenue -40.0% year-over-year).
- 2019: Revenue of $298K, expenses of $297K, and assets of $1.1M (revenue -12.1% year-over-year).
- 2018: Revenue of $339K, expenses of $340K, and assets of $1.1M (revenue +12.9% year-over-year).
- 2017: Revenue of $300K, expenses of $324K, and assets of $1.1M (revenue -7.0% year-over-year).
- 2016: Revenue of $323K, expenses of $327K, and assets of $1.2M (revenue +0.0% year-over-year).
- 2015: Revenue of $323K, expenses of $307K, and assets of $1.2M (revenue +9.9% year-over-year).
- 2014: Revenue of $294K, expenses of $298K, and assets of $1.2M (revenue -31.2% year-over-year).
- 2013: Revenue of $427K, expenses of $417K, and assets of $1.2M (revenue +9.6% year-over-year).
- 2012: Revenue of $389K, expenses of $366K, and assets of $1.1M (revenue +83.0% year-over-year).
- 2011: Revenue of $213K, expenses of $219K, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Legion:
Data Sources and Methodology
This transparency report for American 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.