American Legion
American Legion Gardiner experiences declining assets amid consistent operational deficits in recent years.
EIN: 16029164 · Gardiner, ME · Updated: 2026-03-28
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: 16029164) is a nonprofit organization based in Gardiner, ME. The organization reported total revenue of $125K and total assets of $209K 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 (2012–2024). Revenue has grown at a compound annual rate of -1.1%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $73K |
| Total Expenses | $110K |
| Surplus / Deficit | $-36,771 |
| Total Assets | $246K |
| Total Liabilities | $316 |
| Net Assets | $246K |
| Operating Margin | -50.5% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 26.9 months |
Financial Health Grade: B
In 2024, American Legion reported a deficit of $37K with expenses exceeding revenue, holds 26.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 13 years of filings (2012–2024), American Legion's revenue has declined at a compound annual growth rate (CAGR) of -1.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -14.9% | -15.7% | -13.0% |
| 2023 | +49.0% | +44.6% | -13.3% |
| 2022 | -21.7% | -1.9% | -9.0% |
| 2021 | -16.8% | +16.2% | -4.7% |
| 2020 | -30.8% | -21.5% | +2.6% |
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 70 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $37K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation, indicating that its leadership is entirely volunteer-based, which significantly reduces administrative costs for a nonprofit 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:
- Consistent operational deficits in recent years (e.g., 2024, 2023, 2022, 2021 filings)
- Significant decline in total assets over the past four years (from $376,554 in 2020 to $245,943 in 2024)
Strengths
The following positive indicators were identified for American Legion:
- Consistent IRS 990 filing history demonstrating transparency
- Zero officer compensation, indicating volunteer leadership and low administrative overhead
- Very low and stable liabilities ($316 across all filings)
- Long operational history with consistent revenue generation
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
Based on AI analysis of IRS 990 filings, American Legion (EIN: 16029164) some concerns. Mission Score: 70/100. 2 red flags identified, 4 strengths noted.
How does American Legion spend its money?
American Legion directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Legion tax-deductible?
American Legion is registered as a tax-exempt nonprofit (EIN: 16029164). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the American Legion Gardiner financially sustainable given recent deficits?
The organization has experienced several years where expenses exceeded revenue, leading to a decline in assets from $376,554 in 2020 to $245,943 in 2024. While current liabilities are low, this trend of operating deficits is not sustainable long-term without increased revenue or reduced expenses.
What is causing the decline in assets?
The decline in assets appears to be directly linked to the organization's expenses consistently exceeding its revenues in recent fiscal periods, such as in 2024 ($109,584 expenses vs. $72,813 revenue) and 2023 ($129,935 expenses vs. $85,557 revenue).
How does the lack of officer compensation impact the organization?
The 0% officer compensation indicates a volunteer-led organization, which is a positive for minimizing administrative costs and ensuring more funds can be directed towards its mission. However, it also means the organization relies heavily on volunteer dedication.
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 (2012–2024), American Legion's revenue has declined by 12%, moving from $83K to $73K. Total assets increased by 30% over the same period, from $189K to $246K. Total functional expenses rose by 62.8%, from $67K to $110K. In its most recent filing year (2024), American Legion reported a deficit of $37K, with expenses exceeding revenue. The organization holds $316 in liabilities against $246K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $246K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $73K | $110K | $246K | $316 | — | — |
| 2023 | $86K | $130K | $283K | $316 | — | View 990 |
| 2022 | $57K | $90K | $326K | $316 | — | View 990 |
| 2021 | $73K | $92K | $359K | $316 | — | — |
| 2020 | $88K | $79K | $377K | $316 | — | View 990 |
| 2019 | $127K | $100K | $367K | $316 | — | View 990 |
| 2018 | $140K | $91K | $340K | $316 | — | — |
| 2017 | $111K | $87K | $291K | $316 | — | View 990 |
| 2016 | $119K | $83K | $267K | $316 | — | View 990 |
| 2015 | $97K | $74K | $230K | $316 | — | View 990 |
| 2014 | $94K | $74K | $207K | $316 | — | View 990 |
| 2013 | $83K | $69K | $193K | $7K | — | View 990 |
| 2012 | $83K | $67K | $189K | $17K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $73K, expenses of $110K, and assets of $246K (revenue -14.9% year-over-year).
- 2023: Revenue of $86K, expenses of $130K, and assets of $283K (revenue +49.0% year-over-year).
- 2022: Revenue of $57K, expenses of $90K, and assets of $326K (revenue -21.7% year-over-year).
- 2021: Revenue of $73K, expenses of $92K, and assets of $359K (revenue -16.8% year-over-year).
- 2020: Revenue of $88K, expenses of $79K, and assets of $377K (revenue -30.8% year-over-year).
- 2019: Revenue of $127K, expenses of $100K, and assets of $367K (revenue -9.0% year-over-year).
- 2018: Revenue of $140K, expenses of $91K, and assets of $340K (revenue +25.9% year-over-year).
- 2017: Revenue of $111K, expenses of $87K, and assets of $291K (revenue -6.5% year-over-year).
- 2016: Revenue of $119K, expenses of $83K, and assets of $267K (revenue +22.1% year-over-year).
- 2015: Revenue of $97K, expenses of $74K, and assets of $230K (revenue +3.5% year-over-year).
- 2014: Revenue of $94K, expenses of $74K, and assets of $207K (revenue +13.8% year-over-year).
- 2013: Revenue of $83K, expenses of $69K, and assets of $193K (revenue +0.0% year-over-year).
- 2012: Revenue of $83K, expenses of $67K, and assets of $189K.
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.