American Legion
American Legion of Rochester, NH, shows consistent financial growth and zero officer compensation.
EIN: 20229923 · Rochester, NH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.8M |
| Total Expenses | $585K |
| Program Spending | 80% |
| Net Assets | $814K |
| 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 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Legion
American Legion (EIN: 20229923) is a nonprofit organization based in Rochester, NH. The organization reported total revenue of $1.8M and total assets of $1.0M 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 mid-size 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 3.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $762K |
| Total Expenses | $585K |
| Surplus / Deficit | +$177K |
| Total Assets | $860K |
| Total Liabilities | $47K |
| Net Assets | $814K |
| Operating Margin | 23.2% |
| Debt-to-Asset Ratio | 5.4% |
| Months of Reserves | 17.6 months |
Financial Health Grade: A
In 2023, American Legion reported a surplus of $177K with revenue exceeding expenses, holds 17.6 months of operating reserves (strong position), has a debt-to-asset ratio of 5.4% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Legion's revenue has grown at a compound annual growth rate (CAGR) of 3.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +4.8% | +7.2% | +14.1% |
| 2022 | +41.2% | +2.3% | +30.2% |
| 2021 | -12.1% | +26.2% | -6.1% |
| 2020 | +2.4% | -28.4% | +43.1% |
| 2019 | +3.5% | -5.2% | -8.8% |
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: 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $177K, with revenue exceeding expenses.
- Debt-to-asset ratio: 5.4%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is likely volunteer-based, which is a strong positive for directing resources to its mission.
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:
- Lack of detailed program, administrative, and fundraising expense breakdown in provided data
- NTEE code is unknown, hindering peer comparison
Strengths
The following positive indicators were identified for American Legion:
- Consistent asset growth, from $430,923 in 2019 to $860,228 in 2023
- Significant reduction in liabilities, from $351,211 in 2014 to $46,653 in 2023
- Consistent 0% officer compensation across all filings
- Healthy surplus in recent years (e.g., $762,000 revenue vs. $585,203 expenses in 2023)
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
American Legion (EIN: 20229923) is a registered tax-exempt nonprofit based in New Hampshire. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.8M. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does American Legion spend its money?
American Legion directs 80% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to American Legion tax-deductible?
American Legion is registered as a tax-exempt nonprofit (EIN: 20229923). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Legion's spending goes to programs?
American Legion directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is American Legion located?
American Legion is headquartered in Rochester, New Hampshire and files with the IRS under EIN 20229923.
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 $1.8M in total revenue.
Is American Legion a good charity?
Based on the available IRS 990 data, the American Legion in Rochester, NH, appears to be a financially sound organization with growing assets and decreasing liabilities. The consistent 0% officer compensation is a strong indicator of good governance and dedication to its mission. However, without detailed program spending breakdowns, a full assessment of its charitable impact is limited.
How has American Legion's financial health changed over time?
The organization's financial health has generally improved over the past decade. Assets have grown from $430,923 in 2019 to $860,228 in 2023, and liabilities have significantly decreased from $351,211 in 2014 to $46,653 in 2023, indicating a stronger balance sheet.
What is the American Legion's approach to executive compensation?
The American Legion in Rochester, NH, consistently reports 0% officer compensation in all available IRS 990 filings, suggesting that its leadership serves on a volunteer basis.
Are there any red flags regarding American Legion's finances?
While the overall financial picture is positive, a minor red flag is the lack of detailed expense breakdowns (program, admin, fundraising) in the provided data, which limits a precise assessment of spending efficiency. The 'Unknown' NTEE code also makes peer comparison difficult.
What are the key strengths of American Legion's financial management?
Key strengths include consistent asset growth, significant reduction in liabilities, and a commendable policy of 0% officer compensation, indicating strong financial stewardship and a focus on mission over executive pay.
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 47%, moving from $518K to $762K. Total assets increased by 65.9% over the same period, from $519K to $860K. Total functional expenses rose by 12.5%, from $520K to $585K. In its most recent filing year (2023), American Legion reported a surplus of $177K, with revenue exceeding expenses. The organization holds $47K in liabilities against $860K in assets (debt-to-asset ratio: 5.4%), resulting in net assets of $814K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $762K | $585K | $860K | $47K | — | — |
| 2022 | $727K | $546K | $754K | $117K | — | View 990 |
| 2021 | $515K | $534K | $579K | $123K | — | View 990 |
| 2020 | $586K | $423K | $617K | $188K | — | View 990 |
| 2019 | $572K | $591K | $431K | $165K | — | — |
| 2018 | $552K | $624K | $472K | $185K | — | View 990 |
| 2017 | $617K | $620K | $559K | $200K | — | View 990 |
| 2016 | $578K | $587K | $580K | $213K | — | View 990 |
| 2015 | $649K | $623K | $613K | $233K | — | View 990 |
| 2014 | $693K | $605K | $711K | $351K | — | View 990 |
| 2013 | $567K | $525K | $571K | $274K | — | View 990 |
| 2012 | $530K | $500K | $523K | $261K | — | View 990 |
| 2011 | $518K | $520K | $519K | $286K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $762K, expenses of $585K, and assets of $860K (revenue +4.8% year-over-year).
- 2022: Revenue of $727K, expenses of $546K, and assets of $754K (revenue +41.2% year-over-year).
- 2021: Revenue of $515K, expenses of $534K, and assets of $579K (revenue -12.1% year-over-year).
- 2020: Revenue of $586K, expenses of $423K, and assets of $617K (revenue +2.4% year-over-year).
- 2019: Revenue of $572K, expenses of $591K, and assets of $431K (revenue +3.5% year-over-year).
- 2018: Revenue of $552K, expenses of $624K, and assets of $472K (revenue -10.5% year-over-year).
- 2017: Revenue of $617K, expenses of $620K, and assets of $559K (revenue +6.9% year-over-year).
- 2016: Revenue of $578K, expenses of $587K, and assets of $580K (revenue -11.0% year-over-year).
- 2015: Revenue of $649K, expenses of $623K, and assets of $613K (revenue -6.3% year-over-year).
- 2014: Revenue of $693K, expenses of $605K, and assets of $711K (revenue +22.1% year-over-year).
- 2013: Revenue of $567K, expenses of $525K, and assets of $571K (revenue +6.9% year-over-year).
- 2012: Revenue of $530K, expenses of $500K, and assets of $523K (revenue +2.4% year-over-year).
- 2011: Revenue of $518K, expenses of $520K, and assets of $519K.
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.