American Legion

American Legion Lubec experiences consistent operational deficits and declining assets over recent years.

EIN: 16029182 · Lubec, ME · Updated: 2026-03-28

$143KRevenue

$13KAssets

65/100Mission Score (Good)

About American Legion

American Legion (EIN: 16029182) is a nonprofit organization based in Lubec, ME. The organization reported total revenue of $143K and total assets of $13K 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 Lubec, ME, appears to be a small, community-focused organization with fluctuating financial performance over the past decade. In the most recent filing (202206), the organization reported revenue of $55,543 against expenses of $59,327, indicating a deficit for the period. This trend of expenses exceeding revenue has been common in recent years, with deficits also seen in 202106 ($28,170 revenue vs. $44,922 expenses) and 202006 ($56,811 revenue vs. $66,195 expenses). The organization's assets have also shown a declining trend, from $49,780 in 201806 to $13,429 in 202206, which could raise concerns about long-term financial stability if not addressed. Liabilities remain relatively low, at $956 in 202206, which is a positive sign.

Transparency is generally good given the consistent filing of IRS Form 990s. A key aspect of their financial health is the consistent reporting of 0% officer compensation across all available filings, suggesting that leadership is volunteer-based, which can be a strength for smaller nonprofits in terms of maximizing funds for programs. However, without a detailed breakdown of expenses beyond what's typically available in summary 990 data for smaller organizations, it's challenging to precisely assess spending efficiency between programs, administration, and fundraising. The consistent operational deficits and declining asset base warrant close monitoring.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates American Legion with a Mission Score of 65 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.

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 its 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., $3,784 deficit in 202206).
Declining asset base over the past five years, from $49,780 in 201806 to $13,429 in 202206.

Strengths

The following positive indicators were identified for American Legion:

Consistent filing of IRS Form 990s, indicating good transparency.
0% officer compensation across all filings, demonstrating volunteer leadership and efficient use of funds for administrative costs.
Low liabilities relative to assets ($956 liabilities vs. $13,429 assets in 202206).

Frequently Asked Questions about American Legion

Is the American Legion in Lubec, ME, financially stable?

The organization has shown consistent operational deficits in recent years (e.g., $55,543 revenue vs. $59,327 expenses in 202206) and a declining asset base from $49,780 in 201806 to $13,429 in 202206, which suggests potential long-term financial stability concerns.

How does the organization manage its leadership costs?

The organization reports 0% officer compensation across all available filings, indicating that its leadership operates on a volunteer basis, which is a significant strength in terms of cost efficiency.

What is the trend in the organization's assets?

The organization's assets have been on a downward trend, decreasing from $49,780 in 201806 to $13,429 in 202206.

Does the organization consistently spend more than it earns?

Yes, in several recent periods, including 202206, 202106, 202006, 201906, 201506, 201406, and 201306, the organization's expenses exceeded its revenue.

Filing History

IRS 990 filing history for American Legion showing financial trends over 11 years of public records:

Over 11 years of IRS 990 filings (2012–2022), American Legion's revenue has grown by 47.5%, moving from $38K to $56K. Total assets decreased by 65.7% over the same period, from $39K to $13K. Total functional expenses rose by 50.2%, from $39K to $59K. In its most recent filing year (2022), American Legion reported a deficit of $4K, with expenses exceeding revenue. The organization holds $956 in liabilities against $13K in assets (debt-to-asset ratio: 7.1%), resulting in net assets of $12K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$56K	$59K	$13K	$956	—	View 990
2021	$28K	$45K	$17K	$377	—	—
2020	$57K	$66K	$33K	$0	—	View 990
2019	$71K	$77K	$42K	$0	—	View 990
2018	$68K	$67K	$50K	$0	—	View 990
2017	$59K	$46K	$48K	$0	—	View 990
2016	$50K	$38K	$36K	$0	—	View 990
2015	$58K	$65K	$25K	$522	—	View 990
2014	$62K	$67K	$33K	$627	—	View 990
2013	$48K	$50K	$37K	$0	—	View 990
2012	$38K	$39K	$39K	$0	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $56K, expenses of $59K, and assets of $13K (revenue +97.2% year-over-year).
2021: Revenue of $28K, expenses of $45K, and assets of $17K (revenue -50.4% year-over-year).
2020: Revenue of $57K, expenses of $66K, and assets of $33K (revenue -20.4% year-over-year).
2019: Revenue of $71K, expenses of $77K, and assets of $42K (revenue +4.2% year-over-year).
2018: Revenue of $68K, expenses of $67K, and assets of $50K (revenue +16.3% year-over-year).
2017: Revenue of $59K, expenses of $46K, and assets of $48K (revenue +18.7% year-over-year).
2016: Revenue of $50K, expenses of $38K, and assets of $36K (revenue -14.0% year-over-year).
2015: Revenue of $58K, expenses of $65K, and assets of $25K (revenue -7.1% year-over-year).
2014: Revenue of $62K, expenses of $67K, and assets of $33K (revenue +28.8% year-over-year).
2013: Revenue of $48K, expenses of $50K, and assets of $37K (revenue +27.9% year-over-year).
2012: Revenue of $38K, expenses of $39K, and assets of $39K.

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.