American Legion
Small American Legion post maintains debt-free status with volunteer leadership, experiencing fluctuating revenues and occasional deficits.
EIN: 16018646 · Greenville, ME · Updated: 2026-03-28
About American Legion
American Legion (EIN: 16018646) is a nonprofit organization based in Greenville, ME. The organization reported total revenue of $74K and total assets of $110K 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
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: 90%
- fundraising: 0%
According to IRS 990 filings, American Legion allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating a volunteer-led organization with no paid executives, which is common for small, local posts and contributes to lower administrative costs.
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 provided data, making program efficiency difficult to fully assess.
- Occasional operating deficits, such as $4,365 in 2023 and $1,973 in 2022, indicate expenses sometimes exceed revenue.
Strengths
The following positive indicators were identified for American Legion:
- Consistent reporting of zero liabilities, indicating a debt-free financial position.
- No officer compensation reported, suggesting a volunteer-driven model and efficient use of funds.
- Steady growth in assets over the past decade, from $51,801 in 2013 to $81,672 in 2023, demonstrating financial stability.
- Consistent filing of IRS Form 990s over 12 periods, indicating good regulatory compliance.
Frequently Asked Questions about American Legion
What are the specific programs and services provided by this American Legion post?
The provided IRS 990 data does not detail specific program activities or their associated costs, only total revenues and expenses. Further inquiry into the organization's local activities would be needed.
How does the organization cover its deficits, such as the $4,365 deficit in 2023?
Deficits are likely covered by drawing from accumulated assets or reserves from prior profitable years. The organization's assets have grown over time, suggesting a capacity to absorb occasional shortfalls.
What is the primary source of the organization's revenue?
The IRS 990 data does not specify revenue sources (e.g., donations, membership dues, events). This information would typically be found in Part VIII of the Form 990.
Does the organization have any significant capital expenditures or plans for asset growth?
While assets have grown steadily from $51,801 in 2013 to $81,672 in 2023, the filings do not provide details on specific capital expenditures or future plans. The growth appears incremental.
Filing History
IRS 990 filing history for American Legion showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), American Legion's revenue has declined by 17.9%, moving from $27K to $22K. Total assets increased by 48.8% over the same period, from $55K to $82K. Total functional expenses rose by 35.5%, from $19K to $26K. In its most recent filing year (2023), American Legion reported a deficit of $4K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $22K | $26K | $82K | $0 | — | — |
| 2022 | $19K | $21K | $86K | $0 | — | View 990 |
| 2021 | $30K | $21K | $88K | $0 | — | View 990 |
| 2020 | $18K | $20K | $79K | $0 | — | View 990 |
| 2019 | $34K | $28K | $75K | $0 | — | View 990 |
| 2017 | $16K | $11K | $70K | $0 | — | View 990 |
| 2016 | $13K | $15K | $65K | $0 | — | View 990 |
| 2015 | $27K | $15K | $67K | $0 | — | View 990 |
| 2014 | $12K | $8K | $55K | $0 | — | View 990 |
| 2013 | $17K | $22K | $52K | $0 | — | View 990 |
| 2012 | $23K | $21K | $57K | $0 | — | View 990 |
| 2011 | $27K | $19K | $55K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $22K, expenses of $26K, and assets of $82K (revenue +13.9% year-over-year).
- 2022: Revenue of $19K, expenses of $21K, and assets of $86K (revenue -36.5% year-over-year).
- 2021: Revenue of $30K, expenses of $21K, and assets of $88K (revenue +64.8% year-over-year).
- 2020: Revenue of $18K, expenses of $20K, and assets of $79K (revenue -45.6% year-over-year).
- 2019: Revenue of $34K, expenses of $28K, and assets of $75K (revenue +109.0% year-over-year).
- 2017: Revenue of $16K, expenses of $11K, and assets of $70K (revenue +27.8% year-over-year).
- 2016: Revenue of $13K, expenses of $15K, and assets of $65K (revenue -53.0% year-over-year).
- 2015: Revenue of $27K, expenses of $15K, and assets of $67K (revenue +120.2% year-over-year).
- 2014: Revenue of $12K, expenses of $8K, and assets of $55K (revenue -28.6% year-over-year).
- 2013: Revenue of $17K, expenses of $22K, and assets of $52K (revenue -25.6% year-over-year).
- 2012: Revenue of $23K, expenses of $21K, and assets of $57K (revenue -14.0% year-over-year).
- 2011: Revenue of $27K, expenses of $19K, and assets of $55K.
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.