American Legion
American Legion Scarborough maintains stable finances with consistent asset growth and zero liabilities, despite a recent minor deficit.
EIN: 16019452 · Scarborough, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $303K |
| Total Expenses | $250K |
| Program Spending | 80% |
| Net Assets | $247K |
| Transparency Score | 85/100 |
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: 16019452) is a nonprofit organization based in Scarborough, ME. The organization reported total revenue of $303K and total assets of $256K 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 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $239K |
| Total Expenses | $250K |
| Surplus / Deficit | $-11,393 |
| Total Assets | $247K |
| Net Assets | $247K |
| Operating Margin | -4.8% |
| Months of Reserves | 11.8 months |
Financial Health Grade: B
In 2023, American Legion reported a deficit of $11K with expenses exceeding revenue, holds 11.8 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), American Legion's revenue has grown at a compound annual growth rate (CAGR) of 5.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +71.0% | +174.5% | -4.4% |
| 2022 | +20.5% | -35.8% | +5.6% |
| 2021 | +32.7% | +89.2% | -9.7% |
| 2020 | -34.0% | -28.3% | +4.8% |
| 2019 | -9.2% | -9.5% | +12.0% |
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 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: 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $11K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's officers are likely volunteers or are compensated through other means not classified as officer compensation, 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:
- Slight deficit in the most recent fiscal period (2023), with expenses ($250,488) exceeding revenue ($239,095).
Strengths
The following positive indicators were identified for American Legion:
- Consistent record of zero liabilities across all 13 filings, indicating strong financial health.
- Long-term asset growth, from $169,078 in 2014 to $246,977 in 2023.
- 0% officer compensation reported in all filings, suggesting highly efficient and likely volunteer-driven leadership.
- Consistent filing history (13 filings) demonstrating strong transparency and accountability.
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
American Legion (EIN: 16019452) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $303K. 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: 16019452). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
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 Scarborough, Maine and files with the IRS under EIN 16019452.
How many years of IRS 990 filings does American Legion have?
American Legion has 13 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 $303K in total revenue.
Is the American Legion in Scarborough, ME, financially stable?
Yes, the organization demonstrates financial stability with consistent asset growth from $169,078 in 2014 to $246,977 in 2023, and a consistent record of zero liabilities across all reported periods. While 2023 showed a slight deficit of $11,393, this is a minor fluctuation in a generally stable financial history.
How does the organization manage executive compensation?
The American Legion in Scarborough, ME, reports 0% officer compensation in all available IRS 990 filings, suggesting that its leadership is either entirely volunteer-based or compensated through non-officer roles, which is a highly efficient practice.
What is the trend in the organization's assets?
The organization's assets have shown a general upward trend over the past decade, increasing from $169,078 in 2014 to $246,977 in 2023, indicating effective asset management and growth.
Filing History
IRS 990 filing history for American Legion showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Legion's revenue has grown by 94%, moving from $123K to $239K. Total assets increased by 19.5% over the same period, from $207K to $247K. Total functional expenses rose by 86.3%, from $134K to $250K. In its most recent filing year (2023), American Legion reported a deficit of $11K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $239K | $250K | $247K | $0 | — | — |
| 2022 | $140K | $91K | $258K | $0 | — | — |
| 2021 | $116K | $142K | $245K | $0 | — | View 990 |
| 2020 | $87K | $75K | $271K | $0 | — | View 990 |
| 2019 | $132K | $105K | $258K | $0 | — | View 990 |
| 2018 | $146K | $116K | $231K | $0 | — | View 990 |
| 2017 | $98K | $80K | $201K | $0 | — | View 990 |
| 2016 | $102K | $102K | $184K | $0 | — | View 990 |
| 2015 | $112K | $102K | $183K | $0 | — | View 990 |
| 2014 | $139K | $150K | $169K | $0 | — | View 990 |
| 2013 | $125K | $124K | $183K | $3K | — | View 990 |
| 2012 | $127K | $158K | $179K | $0 | — | View 990 |
| 2011 | $123K | $134K | $207K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $239K, expenses of $250K, and assets of $247K (revenue +71.0% year-over-year).
- 2022: Revenue of $140K, expenses of $91K, and assets of $258K (revenue +20.5% year-over-year).
- 2021: Revenue of $116K, expenses of $142K, and assets of $245K (revenue +32.7% year-over-year).
- 2020: Revenue of $87K, expenses of $75K, and assets of $271K (revenue -34.0% year-over-year).
- 2019: Revenue of $132K, expenses of $105K, and assets of $258K (revenue -9.2% year-over-year).
- 2018: Revenue of $146K, expenses of $116K, and assets of $231K (revenue +49.3% year-over-year).
- 2017: Revenue of $98K, expenses of $80K, and assets of $201K (revenue -4.7% year-over-year).
- 2016: Revenue of $102K, expenses of $102K, and assets of $184K (revenue -8.8% year-over-year).
- 2015: Revenue of $112K, expenses of $102K, and assets of $183K (revenue -19.0% year-over-year).
- 2014: Revenue of $139K, expenses of $150K, and assets of $169K (revenue +10.8% year-over-year).
- 2013: Revenue of $125K, expenses of $124K, and assets of $183K (revenue -1.3% year-over-year).
- 2012: Revenue of $127K, expenses of $158K, and assets of $179K (revenue +2.9% year-over-year).
- 2011: Revenue of $123K, expenses of $134K, and assets of $207K.
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.