American Legion

American Legion of Fairfield, AL shows fluctuating revenue and assets with no reported officer compensation.

EIN: 201360036 · Fairfield, AL · Updated: 2026-03-28

$359KRevenue

$67KAssets

65/100Mission Score (Good)

About American Legion

American Legion (EIN: 201360036) is a nonprofit organization based in Fairfield, AL. The organization reported total revenue of $359K and total assets of $67K 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 Fairfield, AL, exhibits inconsistent financial health based on its IRS 990 filings. While the organization reported significant revenue in some periods, such as $455,406 in 2020 and $338,207 in 2022, its assets have fluctuated considerably, from a high of $300,828 in 2022 to a low of $20,114 in 2015, and currently stand at $66,734. The organization's expenses have also varied widely, sometimes exceeding revenue, as seen in 2015 ($20,252 revenue vs. $49,761 expenses) and 2011 ($179,437 revenue vs. $200,830 expenses). This suggests potential challenges in consistent financial management or reliance on fluctuating income streams.

Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's difficult to fully assess. However, the consistent reporting of 0% officer compensation across all available filings indicates a commitment to minimizing overhead in this specific area, which is a positive sign for donor confidence. The organization's liabilities have also shown significant swings, from $60,085 in 2015 to $0 in 2022, and currently $18,203, indicating periods of higher financial strain. The lack of detailed expense categorization in the provided data limits a comprehensive assessment of spending efficiency beyond executive compensation.

Transparency is moderately good given the availability of multiple years of 990 filings, allowing for historical trend analysis. However, the absence of NTEE code and detailed expense breakdowns (beyond officer compensation) in the provided summary limits a deeper understanding of its operational focus and how its revenue is allocated across different activities. The consistent reporting of 0% officer compensation is a strong point for transparency in executive pay.

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: 10%
programs: 80%
fundraising: 10%

According to IRS 990 filings, American Legion allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The American Legion consistently reports 0% officer compensation across all available filings, indicating that its leadership is either unpaid or compensated through other means not categorized as officer compensation, which is a positive for minimizing overhead.

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:

Highly inconsistent revenue and expense patterns, making financial planning and stability uncertain.
Significant fluctuations in assets and liabilities over time, indicating potential financial instability or large, irregular financial events.
Lack of detailed expense breakdown beyond officer compensation, hindering a full assessment of spending efficiency.

Strengths

The following positive indicators were identified for American Legion:

Consistent reporting of 0% officer compensation, indicating a commitment to minimizing executive overhead.
Availability of multiple years of IRS 990 filings, providing historical financial data for analysis.
Periods of strong revenue generation, such as $455,406 in 2020 and $338,207 in 2022.

Frequently Asked Questions about American Legion

What are the primary programs or services provided by the American Legion in Fairfield, AL?

The provided IRS 990 data does not detail the specific programs or services offered by the American Legion in Fairfield, AL. Further investigation into their mission statement or annual reports would be necessary.

Why do the organization's revenues and expenses fluctuate so significantly year-to-year?

The significant fluctuations in revenue and expenses (e.g., revenue from $20,252 in 2015 to $455,406 in 2020) could be due to various factors such as large one-time donations, specific fundraising events, changes in membership dues, or varying operational costs for different initiatives. Without more detailed financial statements, the exact reasons are unclear.

How does the organization manage its liabilities, which have ranged from $0 to over $60,000?

The organization's liabilities have varied considerably, from $60,085 in 2015 to $0 in 2022. This suggests periods where the organization took on significant debt or obligations, followed by periods of repayment or reduced financial commitments. The current liabilities are $18,203.

Filing History

IRS 990 filing history for American Legion showing financial trends over 8 years of public records:

Over 8 years of IRS 990 filings (2011–2024), American Legion's revenue has declined by 43.3%, moving from $179K to $102K. Total assets decreased by 24.6% over the same period, from $88K to $67K. Total functional expenses fell by 60%, from $201K to $80K. In its most recent filing year (2024), American Legion reported a surplus of $21K, with revenue exceeding expenses. The organization holds $18K in liabilities against $67K in assets (debt-to-asset ratio: 27.3%), resulting in net assets of $49K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2024	$102K	$80K	$67K	$18K	—	—
2022	$338K	$52K	$301K	$0	—	View 990
2020	$455K	$190K	$272K	$2K	—	—
2015	$20K	$50K	$20K	$60K	—	View 990
2014	$66K	$75K	$42K	$53K	—	View 990
2013	$80K	$98K	$44K	$49K	—	View 990
2012	$117K	$155K	$60K	$51K	—	View 990
2011	$179K	$201K	$88K	$18K	—	View 990

Year-by-Year Financial Summary

2024: Revenue of $102K, expenses of $80K, and assets of $67K (revenue -69.9% year-over-year).
2022: Revenue of $338K, expenses of $52K, and assets of $301K (revenue -25.7% year-over-year).
2020: Revenue of $455K, expenses of $190K, and assets of $272K (revenue +2148.7% year-over-year).
2015: Revenue of $20K, expenses of $50K, and assets of $20K (revenue -69.5% year-over-year).
2014: Revenue of $66K, expenses of $75K, and assets of $42K (revenue -16.4% year-over-year).
2013: Revenue of $80K, expenses of $98K, and assets of $44K (revenue -31.9% year-over-year).
2012: Revenue of $117K, expenses of $155K, and assets of $60K (revenue -34.9% year-over-year).
2011: Revenue of $179K, expenses of $201K, and assets of $88K.

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.