American Legion
American Legion of Kent City maintains stable finances with volunteer leadership, though 2023 saw expenses exceed revenue.
EIN: 161679500 · Kent City, MI · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $316K |
| Total Expenses | $150K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $75,000 |
| Net Assets | $417K |
| 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 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Legion
American Legion (EIN: 161679500) is a nonprofit organization based in Kent City, MI. The organization reported total revenue of $316K and total assets of $251K 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 2.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $127K |
| Total Expenses | $150K |
| Surplus / Deficit | $-23,409 |
| Total Assets | $417K |
| Net Assets | $417K |
| Operating Margin | -18.5% |
| Months of Reserves | 33.3 months |
Financial Health Grade: C
In 2023, American Legion reported a deficit of $23K with expenses exceeding revenue, holds 33.3 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 2.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -19.9% | +5.5% | -5.7% |
| 2022 | -18.6% | +7.3% | +14.7% |
| 2021 | +159.9% | +80.6% | +12.0% |
| 2020 | -40.0% | -39.6% | +1.1% |
| 2019 | -15.0% | +9.1% | +8.0% |
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: 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $23K, with expenses exceeding revenue.
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 with revenues typically ranging from $75,000 to $194,000.
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:
- Expenses exceeded revenue in the most recent 2023 filing ($149,910 vs $126,501), indicating a potential short-term operating deficit.
Strengths
The following positive indicators were identified for American Legion:
- Consistent 0% officer compensation, indicating volunteer-driven leadership and efficient use of funds.
- Historically stable financial operations with revenues generally covering expenses.
- Low liabilities across all filing periods, suggesting a healthy balance sheet and minimal debt.
- Long-term growth in assets, from $275,222 in 2014 to $416,558 in 2023, indicating increasing organizational capacity.
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
Based on AI analysis of IRS 990 filings, American Legion (EIN: 161679500) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does American Legion spend its money?
American Legion directs 90% 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: 161679500). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the American Legion CEO make?
American Legion's highest-compensated officer earns $75,000 annually. The organization reported $316K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
Where is American Legion located?
American Legion is headquartered in Kent City, Michigan and files with the IRS under EIN 161679500.
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 $316K in total revenue.
Is American Legion (Kent City, MI) a good charity?
Based on the available data, the American Legion in Kent City, MI, appears to be a good charity. It demonstrates strong financial stability over time, very low liabilities, and a significant commitment to its mission by having 0% officer compensation, meaning all leadership is volunteer-based. This indicates that donor funds are likely directed towards its programs rather than administrative salaries.
How has the organization's financial health changed over the past few years?
The organization's financial health has been generally stable, with assets growing from $275,222 in 2014 to $416,558 in 2023. Revenues have fluctuated but generally covered expenses, except for 2023 where expenses ($149,910) slightly exceeded revenue ($126,501). Overall, it maintains a healthy balance sheet with minimal liabilities.
What is the significance of 0% officer compensation?
0% officer compensation is a significant strength, indicating that the organization's leadership serves on a volunteer basis. This means that a greater proportion of the organization's revenue can be directed towards its programs and mission, rather than executive salaries, enhancing its spending efficiency and demonstrating a strong commitment from its leaders.
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 26.4%, moving from $100K to $127K. Total assets increased by 32.2% over the same period, from $315K to $417K. Total functional expenses rose by 30.7%, from $115K to $150K. In its most recent filing year (2023), American Legion reported a deficit of $23K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $127K | $150K | $417K | $-254 | — | — |
| 2022 | $158K | $142K | $442K | $1K | — | View 990 |
| 2021 | $194K | $132K | $385K | $62 | — | View 990 |
| 2020 | $75K | $73K | $344K | $-90 | — | View 990 |
| 2019 | $124K | $122K | $340K | $332 | — | — |
| 2018 | $147K | $111K | $315K | $128 | — | — |
| 2017 | $3K | $0 | $312K | $0 | — | View 990 |
| 2016 | $14K | $0 | $309K | $0 | — | View 990 |
| 2015 | $104K | $84K | $296K | $0 | — | View 990 |
| 2014 | $94K | $104K | $275K | $0 | — | View 990 |
| 2013 | $61K | $52K | $285K | $0 | — | View 990 |
| 2012 | $142K | $180K | $276K | $0 | — | View 990 |
| 2011 | $100K | $115K | $315K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $127K, expenses of $150K, and assets of $417K (revenue -19.9% year-over-year).
- 2022: Revenue of $158K, expenses of $142K, and assets of $442K (revenue -18.6% year-over-year).
- 2021: Revenue of $194K, expenses of $132K, and assets of $385K (revenue +159.9% year-over-year).
- 2020: Revenue of $75K, expenses of $73K, and assets of $344K (revenue -40.0% year-over-year).
- 2019: Revenue of $124K, expenses of $122K, and assets of $340K (revenue -15.0% year-over-year).
- 2018: Revenue of $147K, expenses of $111K, and assets of $315K (revenue +5284.1% year-over-year).
- 2017: Revenue of $3K, expenses of $0, and assets of $312K (revenue -79.9% year-over-year).
- 2016: Revenue of $14K, expenses of $0, and assets of $309K (revenue -87.0% year-over-year).
- 2015: Revenue of $104K, expenses of $84K, and assets of $296K (revenue +10.3% year-over-year).
- 2014: Revenue of $94K, expenses of $104K, and assets of $275K (revenue +55.2% year-over-year).
- 2013: Revenue of $61K, expenses of $52K, and assets of $285K (revenue -57.1% year-over-year).
- 2012: Revenue of $142K, expenses of $180K, and assets of $276K (revenue +41.6% year-over-year).
- 2011: Revenue of $100K, expenses of $115K, and assets of $315K.
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.