American Legion

Small American Legion chapter operates on modest, fluctuating revenue with no paid executive compensation.

EIN: 16012961 · Norway, ME · Updated: 2026-03-28

$0Revenue

$0Assets

75/100Mission Score (Good)

About American Legion

American Legion (EIN: 16012961) is a nonprofit organization based in Norway, ME. The organization reported total revenue of $0 and total assets of $0 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 Norway, ME, appears to be a small, local chapter with fluctuating but generally modest financial activity. Over the past decade, its annual revenue has ranged from a low of $4,669 in 2014 to a high of $27,818 in 2011. Expenses have largely tracked revenue, indicating that the organization operates on a relatively tight budget. For instance, in 2020, revenue was $11,368 against expenses of $7,732, resulting in a surplus. However, there have been years with deficits, such as 2017 where revenue was $8,472 and expenses were $17,144.

The organization's asset base is small, peaking at $14,056 in 2011 and standing at $9,023 in 2020. Liabilities have been minimal or non-existent for most of the decade, though they reached $2,366 in 2020. A significant positive aspect is the consistent reporting of 0% officer compensation across all available filings, suggesting that leadership is volunteer-based, which is common for small, local non-profits and contributes to efficient use of funds. Without detailed expense breakdowns (program, admin, fundraising), a precise assessment of spending efficiency is challenging, but the lack of paid executive compensation is a strong indicator of low administrative overhead.

Transparency is generally good given the availability of 10 years of IRS 990 filings. However, the absence of detailed expense categories within the provided data limits a deeper analysis of how funds are allocated between programs, administration, and fundraising. The organization's small scale and consistent filing history suggest a commitment to compliance, but more granular financial data would enhance full transparency.

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: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, American Legion allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly efficient 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:

Fluctuating revenue and occasional significant deficits (e.g., 2017 with $8,472 revenue vs. $17,144 expenses) could indicate financial instability if not managed with reserves.

Strengths

The following positive indicators were identified for American Legion:

Consistent 0% officer compensation demonstrates efficient use of funds and volunteer leadership.
Long history of IRS 990 filings (10 years) indicates good compliance and transparency.
Generally low liabilities, suggesting responsible financial management for a small entity.

Frequently Asked Questions about American Legion

What are the specific programs and services provided by this American Legion chapter?

The provided IRS 990 data does not detail specific programs or services. Further investigation into the organization's local activities would be needed.

How does the organization manage years with significant expense deficits, such as 2017?

In 2017, expenses ($17,144) significantly exceeded revenue ($8,472). The organization likely covered this deficit by drawing down its assets, which decreased from $9,001 in 2016 to $329 in 2017, or through accumulated reserves from prior years.

What is the primary source of the organization's revenue?

The provided data only shows total revenue. Without access to the full 990 forms, it's not possible to determine the breakdown of revenue sources (e.g., donations, membership dues, events).

Filing History

IRS 990 filing history for American Legion showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2020), American Legion's revenue has declined by 59.1%, moving from $28K to $11K. Total assets decreased by 35.8% over the same period, from $14K to $9K. Total functional expenses fell by 69.9%, from $26K to $8K. In its most recent filing year (2020), American Legion reported a surplus of $4K, with revenue exceeding expenses. The organization holds $2K in liabilities against $9K in assets (debt-to-asset ratio: 26.2%), resulting in net assets of $7K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2020	$11K	$8K	$9K	$2K	—	View 990
2019	$20K	$18K	$6K	$2K	—	View 990
2018	$14K	$12K	$4K	$3K	—	View 990
2017	$8K	$17K	$329	$0	—	View 990
2016	$16K	$13K	$9K	$0	—	View 990
2015	$21K	$20K	$6K	$0	—	View 990
2014	$5K	$12K	$6K	$0	—	View 990
2013	$7K	$5K	$13K	$0	—	View 990
2012	$9K	$11K	$11K	$0	—	View 990
2011	$28K	$26K	$14K	$0	—	View 990

Year-by-Year Financial Summary

2020: Revenue of $11K, expenses of $8K, and assets of $9K (revenue -44.1% year-over-year).
2019: Revenue of $20K, expenses of $18K, and assets of $6K (revenue +44.2% year-over-year).
2018: Revenue of $14K, expenses of $12K, and assets of $4K (revenue +66.3% year-over-year).
2017: Revenue of $8K, expenses of $17K, and assets of $329 (revenue -47.0% year-over-year).
2016: Revenue of $16K, expenses of $13K, and assets of $9K (revenue -23.4% year-over-year).
2015: Revenue of $21K, expenses of $20K, and assets of $6K (revenue +347.1% year-over-year).
2014: Revenue of $5K, expenses of $12K, and assets of $6K (revenue -35.0% year-over-year).
2013: Revenue of $7K, expenses of $5K, and assets of $13K (revenue -15.6% year-over-year).
2012: Revenue of $9K, expenses of $11K, and assets of $11K (revenue -69.4% year-over-year).
2011: Revenue of $28K, expenses of $26K, and assets of $14K.

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.