American Legion
American Legion (Rollinsford, NH) maintains over $1M in assets despite recent operational deficits.
EIN: 20231590 · Rollinsford, NH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $616K |
| Total Expenses | $389K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $961K |
| Transparency Score | 75/100 |
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: 20231590) is a nonprofit organization based in Rollinsford, NH. The organization reported total revenue of $616K 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 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 1.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $334K |
| Total Expenses | $389K |
| Surplus / Deficit | $-55,077 |
| Total Assets | $1.1M |
| Total Liabilities | $107K |
| Net Assets | $961K |
| Operating Margin | -16.5% |
| Debt-to-Asset Ratio | 10.0% |
| Months of Reserves | 32.9 months |
Financial Health Grade: B
In 2023, American Legion reported a deficit of $55K with expenses exceeding revenue, holds 32.9 months of operating reserves (strong position), has a debt-to-asset ratio of 10.0% (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 1.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.7% | -12.8% | -6.2% |
| 2022 | +5.7% | +39.6% | -4.8% |
| 2021 | +1.0% | +18.1% | +10.9% |
| 2020 | +2.4% | -17.8% | +6.8% |
| 2019 | +49.9% | +61.2% | -0.7% |
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 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: 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $55K, with expenses exceeding revenue.
- Debt-to-asset ratio: 10.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is likely volunteer-based, which is a positive sign for resource allocation given its asset size of over $1 million.
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 latest two reported periods (202312 and 202212), indicating operational deficits.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided data makes a full efficiency assessment difficult.
Strengths
The following positive indicators were identified for American Legion:
- Consistent asset base exceeding $1 million, providing a strong financial foundation.
- 0% officer compensation reported across all filings, indicating a volunteer-driven leadership and efficient use of funds for personnel.
- Long history of IRS 990 filings (13 filings), demonstrating consistent transparency.
- Significant increase in reported revenue in recent years compared to 2014-2017.
Frequently Asked Questions about American Legion
Is American Legion a legitimate charity?
Based on AI analysis of IRS 990 filings, American Legion (EIN: 20231590) some concerns. Mission Score: 75/100. 2 red flags identified, 4 strengths noted.
How does American Legion spend its money?
American Legion directs 80% 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: 20231590). 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 $1 annually. The organization reported $616K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of American Legion's spending goes to programs?
American Legion directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is American Legion located?
American Legion is headquartered in Rollinsford, New Hampshire and files with the IRS under EIN 20231590.
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 $616K in total revenue.
Is American Legion (Rollinsford, NH) financially stable?
While the organization has maintained over $1 million in assets, recent filings (202312 and 202212) show expenses exceeding revenue, indicating operational deficits. This trend, if continued, could impact long-term financial stability despite the strong asset base.
How does American Legion (Rollinsford, NH) spend its money?
Without detailed expense breakdowns in the provided data, it's difficult to ascertain exact percentages for programs, administration, and fundraising. However, the consistent 0% officer compensation suggests a focus on mission-related activities and low overhead in leadership.
What is the trend in American Legion's revenue?
Revenue has fluctuated, with recent years (2021-2023) showing figures between $334,040 and $361,841, a significant increase from the $0 reported in 2014-2017, indicating a recovery or change in reporting for income generation.
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 17.6%, moving from $284K to $334K. Total assets decreased by 9.8% over the same period, from $1.2M to $1.1M. Total functional expenses rose by 39.7%, from $278K to $389K. In its most recent filing year (2023), American Legion reported a deficit of $55K, with expenses exceeding revenue. The organization holds $107K in liabilities against $1.1M in assets (debt-to-asset ratio: 10.0%), resulting in net assets of $961K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $334K | $389K | $1.1M | $107K | — | — |
| 2022 | $362K | $446K | $1.1M | $123K | — | View 990 |
| 2021 | $342K | $320K | $1.2M | $95K | — | View 990 |
| 2020 | $339K | $271K | $1.1M | $0 | — | View 990 |
| 2019 | $331K | $329K | $1.0M | $0 | — | — |
| 2018 | $221K | $204K | $1.0M | $9K | — | View 990 |
| 2017 | $0 | $239K | $1.0M | $35K | — | View 990 |
| 2016 | $0 | $241K | $1.0M | $43K | — | View 990 |
| 2015 | $0 | $256K | $1.0M | $48K | — | — |
| 2014 | $0 | $255K | $1.0M | $54K | — | View 990 |
| 2013 | $0 | $279K | $1.0M | $60K | — | View 990 |
| 2012 | $0 | $336K | $1.1M | $64K | — | View 990 |
| 2011 | $284K | $278K | $1.2M | $68K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $334K, expenses of $389K, and assets of $1.1M (revenue -7.7% year-over-year).
- 2022: Revenue of $362K, expenses of $446K, and assets of $1.1M (revenue +5.7% year-over-year).
- 2021: Revenue of $342K, expenses of $320K, and assets of $1.2M (revenue +1.0% year-over-year).
- 2020: Revenue of $339K, expenses of $271K, and assets of $1.1M (revenue +2.4% year-over-year).
- 2019: Revenue of $331K, expenses of $329K, and assets of $1.0M (revenue +49.9% year-over-year).
- 2018: Revenue of $221K, expenses of $204K, and assets of $1.0M.
- 2017: Revenue of $0, expenses of $239K, and assets of $1.0M.
- 2016: Revenue of $0, expenses of $241K, and assets of $1.0M.
- 2015: Revenue of $0, expenses of $256K, and assets of $1.0M.
- 2014: Revenue of $0, expenses of $255K, and assets of $1.0M.
- 2013: Revenue of $0, expenses of $279K, and assets of $1.0M.
- 2012: Revenue of $0, expenses of $336K, and assets of $1.1M (revenue -100.0% year-over-year).
- 2011: Revenue of $284K, expenses of $278K, and assets of $1.2M.
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.