American Legion

American Legion (Newmarket, NH) maintains stable assets with no liabilities and zero officer compensation.

EIN: 20214073 · Newmarket, NH · Updated: 2026-03-28

$642KRevenue

$534KAssets

75/100Mission Score (Good)

About American Legion

American Legion (EIN: 20214073) is a nonprofit organization based in Newmarket, NH. The organization reported total revenue of $642K and total assets of $534K 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, EIN 20214073, demonstrates consistent financial operations, with revenues and expenses generally in a similar range over the past decade. While the organization reported a significant revenue of $642,105 in its latest filing, this appears to be an outlier compared to its historical average of approximately $250,000. The organization has maintained a healthy asset base, with assets consistently above $500,000 and no reported liabilities across all filings, indicating strong financial stability and a lack of debt. 

Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, which is not provided in the summary data. However, the consistent absence of officer compensation (0% in all reported periods) suggests a volunteer-driven leadership model, which can contribute to lower administrative overhead. The organization's financial health appears stable, though the recent spike in revenue warrants further investigation to understand its source and sustainability. 

Transparency is generally good given the consistent filing of IRS Form 990s. The absence of liabilities and officer compensation are positive indicators. However, without a detailed functional expense statement, it's challenging to fully evaluate how efficiently funds are allocated to programs versus overhead.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates American Legion with a Mission Score of 75 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: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, American Legion allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating a volunteer-led organization, which is a positive for minimizing administrative costs relative to its size and revenue.

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 exceeding revenue in recent periods (e.g., 202312, 202212, 202012), leading to a draw down on assets.
Significant fluctuation in annual revenue, with the latest period's revenue being an outlier, which could indicate instability or one-time gains rather than sustainable growth.

Strengths

The following positive indicators were identified for American Legion:

Consistent absence of officer compensation (0% in all filings) indicates a volunteer-driven leadership and low overhead.
No reported liabilities across all 13 filings, demonstrating strong financial solvency and no debt.
Maintains a healthy asset base (e.g., $494,073 in 202312), providing financial stability.
Consistent filing of IRS Form 990s over a long period, indicating good transparency practices.

Frequently Asked Questions about American Legion

What caused the significant increase in revenue to $642,105 in the latest period, compared to historical averages around $250,000?

The provided data does not specify the source of this revenue spike. Further investigation into the detailed 990 filing would be needed to understand if it's a one-time event, a large donation, or a new sustainable revenue stream.

How does the American Legion allocate its expenses between program services, administrative costs, and fundraising?

The provided summary data does not include a functional expense breakdown. A detailed analysis of the full IRS Form 990 would be required to determine these percentages.

Given the consistent expenses exceeding revenue in recent years (e.g., 202312: Revenue=$247,003, Expenses=$321,854; 202212: Revenue=$281,282, Expenses=$324,135), how is the organization covering its operational deficits?

The organization appears to be drawing from its substantial asset base to cover these deficits, as evidenced by the decrease in assets from $691,895 in 202112 to $494,073 in 202312, while maintaining no liabilities.

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 declined by 13.3%, moving from $285K to $247K. Total assets decreased by 5.8% over the same period, from $525K to $494K. Total functional expenses rose by 58%, from $204K to $322K. In its most recent filing year (2023), American Legion reported a deficit of $75K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$247K	$322K	$494K	$0	—	View 990
2022	$281K	$324K	$569K	$0	—	View 990
2021	$298K	$206K	$692K	$0	—	—
2020	$155K	$179K	$658K	$0	—	—
2019	$235K	$233K	$682K	$0	—	View 990
2018	$268K	$264K	$680K	$0	—	—
2017	$296K	$293K	$675K	$0	—	View 990
2016	$232K	$215K	$672K	$0	—	View 990
2015	$258K	$225K	$655K	$0	—	View 990
2014	$276K	$220K	$622K	$0	—	View 990
2013	$296K	$239K	$567K	$0	—	View 990
2012	$264K	$212K	$510K	$0	—	View 990
2011	$285K	$204K	$525K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $247K, expenses of $322K, and assets of $494K (revenue -12.2% year-over-year).
2022: Revenue of $281K, expenses of $324K, and assets of $569K (revenue -5.5% year-over-year).
2021: Revenue of $298K, expenses of $206K, and assets of $692K (revenue +91.8% year-over-year).
2020: Revenue of $155K, expenses of $179K, and assets of $658K (revenue -34.1% year-over-year).
2019: Revenue of $235K, expenses of $233K, and assets of $682K (revenue -12.3% year-over-year).
2018: Revenue of $268K, expenses of $264K, and assets of $680K (revenue -9.3% year-over-year).
2017: Revenue of $296K, expenses of $293K, and assets of $675K (revenue +27.5% year-over-year).
2016: Revenue of $232K, expenses of $215K, and assets of $672K (revenue -9.9% year-over-year).
2015: Revenue of $258K, expenses of $225K, and assets of $655K (revenue -6.6% year-over-year).
2014: Revenue of $276K, expenses of $220K, and assets of $622K (revenue -6.9% year-over-year).
2013: Revenue of $296K, expenses of $239K, and assets of $567K (revenue +12.0% year-over-year).
2012: Revenue of $264K, expenses of $212K, and assets of $510K (revenue -7.2% year-over-year).
2011: Revenue of $285K, expenses of $204K, and assets of $525K.

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.