American Legion

American Legion of Trenton, ME, faces declining revenue and assets with frequent operating deficits.

EIN: 10376256 · Trenton, ME · NTEE: W30Z · Updated: 2026-03-28

$29KRevenue

$233KAssets

45/100Mission Score (Fair)

W30Z

About American Legion

American Legion (EIN: 10376256) is a nonprofit organization based in Trenton, ME, classified under NTEE code W30Z. The organization reported total revenue of $29K and total assets of $233K 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.

AI Transparency Report

The American Legion in Trenton, ME, demonstrates a concerning trend in its financial health. While its latest reported revenue for 2017 was $28,924, this represents a significant decline from $92,730 in 2012. Expenses have also decreased, from $113,032 in 2012 to $23,835 in 2017, but the organization has frequently operated at a deficit, with expenses exceeding revenue in four of the six reported periods. For instance, in 2016, expenses of $36,577 significantly outstripped revenue of $19,034.

The organization's assets have steadily declined from $330,840 in 2012 to $233,357 in 2017, while liabilities have remained substantial, ranging from $100,273 to $122,500. This indicates a weakening financial position. The lack of reported officer compensation across all periods suggests either a fully volunteer-run leadership or that compensation falls below reporting thresholds, which can be a positive for efficiency but doesn't fully offset the broader financial challenges. Without a detailed breakdown of program, administrative, and fundraising expenses, it's difficult to fully assess spending efficiency, but the consistent operating deficits are a major concern for long-term sustainability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates American Legion with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, American Legion allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

No officer compensation was reported across all six periods, suggesting a volunteer-led organization or compensation below IRS reporting thresholds, which is positive for minimizing overhead related to executive salaries for an organization of this 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.

Red Flags

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

Significant and consistent decline in revenue from $92,730 in 2012 to $28,924 in 2017.
Frequent operating deficits, with expenses exceeding revenue in 4 out of 6 reported years.
Steady decline in total assets from $330,840 in 2012 to $233,357 in 2017.
Substantial liabilities ranging from $100,273 to $122,500 relative to declining assets and revenue.

Strengths

The following positive indicators were identified for American Legion:

No reported officer compensation, suggesting a volunteer-driven leadership or efficient use of funds in this area.

Frequently Asked Questions about American Legion

Is the American Legion of Trenton, ME, financially stable?

Based on the provided data, the organization is not financially stable. It has experienced a significant decline in revenue from $92,730 in 2012 to $28,924 in 2017, and has operated at a deficit in four out of six reported years, including a $17,543 deficit in 2016.

What is the trend in the organization's assets?

The organization's assets have shown a consistent downward trend, decreasing from $330,840 in 2012 to $233,357 in 2017.

How does the organization's revenue compare to its expenses?

In four of the six reported periods (2012, 2013, 2014, 2016), the organization's expenses exceeded its revenue, indicating an operating deficit. For example, in 2016, revenue was $19,034 while expenses were $36,577.

Filing History

IRS 990 filing history for American Legion showing financial trends over 6 years of public records:

Over 6 years of IRS 990 filings (2012–2017), American Legion's revenue has declined by 68.8%, moving from $93K to $29K. Total assets decreased by 29.5% over the same period, from $331K to $233K. Total functional expenses fell by 78.9%, from $113K to $24K. In its most recent filing year (2017), American Legion reported a surplus of $5K, with revenue exceeding expenses. The organization holds $100K in liabilities against $233K in assets (debt-to-asset ratio: 43.0%), resulting in net assets of $133K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2017	$29K	$24K	$233K	$100K	—	View 990
2016	$19K	$37K	$234K	$109K	—	View 990
2015	$65K	$67K	$249K	$114K	—	View 990
2014	$70K	$107K	$255K	$111K	—	View 990
2013	$81K	$109K	$301K	$120K	—	View 990
2012	$93K	$113K	$331K	$123K	—	View 990

Year-by-Year Financial Summary

2017: Revenue of $29K, expenses of $24K, and assets of $233K (revenue +52.0% year-over-year).
2016: Revenue of $19K, expenses of $37K, and assets of $234K (revenue -70.9% year-over-year).
2015: Revenue of $65K, expenses of $67K, and assets of $249K (revenue -6.1% year-over-year).
2014: Revenue of $70K, expenses of $107K, and assets of $255K (revenue -14.5% year-over-year).
2013: Revenue of $81K, expenses of $109K, and assets of $301K (revenue -12.3% year-over-year).
2012: Revenue of $93K, expenses of $113K, and assets of $331K.

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.