Decker Simmons Post 0051 American Legion
Decker Simmons Post 0051 American Legion consistently grows assets with zero officer compensation and strong financial management.
EIN: 10321150 · Oakland, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $258K |
| Total Expenses | $152K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $253,065. |
| Net Assets | $253K |
| Transparency Score | 90/100 |
Is Decker Simmons Post 0051 American Legion Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Decker Simmons Post 0051 American Legion directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Decker Simmons Post 0051 American Legion
Decker Simmons Post 0051 American Legion (EIN: 10321150) is a nonprofit organization based in Oakland, ME. The organization reported total revenue of $258K and total assets of $250K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Decker Simmons Post 0051 American Legion's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Decker Simmons Post 0051 American Legion is a small nonprofit that has been operating for 80 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $175K |
| Total Expenses | $152K |
| Surplus / Deficit | +$23K |
| Total Assets | $253K |
| Net Assets | $253K |
| Operating Margin | 12.9% |
| Months of Reserves | 19.9 months |
Financial Health Grade: A
In 2023, Decker Simmons Post 0051 American Legion reported a surplus of $23K with revenue exceeding expenses, holds 19.9 months of operating reserves (strong position).
Financial Trends
Over 12 years of filings (2011–2023), Decker Simmons Post 0051 American Legion's revenue has grown at a compound annual growth rate (CAGR) of 6.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +31.5% | +38.3% | +7.7% |
| 2022 | -45.7% | +19.4% | +5.4% |
| 2021 | +533.5% | +49.0% | +211.4% |
| 2020 | -79.5% | -44.5% | -25.4% |
| 2019 | +122.1% | -5.0% | +61.3% |
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 Decker Simmons Post 0051 American Legion with a Mission Score of 90 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: 85%
- fundraising: 5%
According to IRS 990 filings, Decker Simmons Post 0051 American Legion allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $23K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for a nonprofit of its size with assets of $253,065.
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.
Strengths
The following positive indicators were identified for Decker Simmons Post 0051 American Legion:
- Consistent asset growth, from $1 in 201412 to $253,065 in 202312.
- Zero officer compensation reported across all filings, indicating volunteer leadership.
- Expenses consistently lower than revenue in recent years (e.g., 202312: $152,395 expenses vs. $174,977 revenue).
- Low to zero liabilities in most recent filings (e.g., $0 in 202312).
- Consistent filing of IRS Form 990s over 12 periods, demonstrating transparency.
Frequently Asked Questions about Decker Simmons Post 0051 American Legion
Is Decker Simmons Post 0051 American Legion a legitimate charity?
Based on AI analysis of IRS 990 filings, Decker Simmons Post 0051 American Legion (EIN: 10321150) appears legitimate. Mission Score: 90/100. 0 red flags identified, 5 strengths noted.
How does Decker Simmons Post 0051 American Legion spend its money?
Decker Simmons Post 0051 American Legion directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Decker Simmons Post 0051 American Legion tax-deductible?
Decker Simmons Post 0051 American Legion is registered as a tax-exempt nonprofit (EIN: 10321150). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Decker Simmons Post 0051 American Legion CEO make?
Decker Simmons Post 0051 American Legion's highest-compensated officer earns $253,065. annually. The organization reported $258K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Decker Simmons Post 0051 American Legion's spending goes to programs?
Decker Simmons Post 0051 American Legion directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Decker Simmons Post 0051 American Legion located?
Decker Simmons Post 0051 American Legion is headquartered in Oakland, Maine and files with the IRS under EIN 10321150.
How many years of IRS 990 filings does Decker Simmons Post 0051 American Legion have?
Decker Simmons Post 0051 American Legion has 12 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 $258K in total revenue.
Is Decker Simmons Post 0051 American Legion financially stable?
Yes, the organization appears financially stable. It has consistently grown its assets from $1 in 201412 to $253,065 in 202312, and in most recent years, expenses have been less than revenue (e.g., 202312 revenue $174,977 vs. expenses $152,395).
How efficient is Decker Simmons Post 0051 American Legion with its spending?
The organization appears efficient. In 202312, expenses were $152,395 against $174,977 in revenue, indicating that a significant portion of revenue is either used for programs or retained for future stability. The absence of officer compensation also points to high operational efficiency.
Does Decker Simmons Post 0051 American Legion pay its officers?
No, the IRS 990 filings consistently report 0% officer compensation across all 12 periods, including the latest 202312 filing.
Has the organization's financial health improved over time?
Yes, the organization's financial health has significantly improved. Assets have grown from $1 in 201412 to $253,065 in 202312, and liabilities have been consistently low or zero in recent years, indicating strong asset accumulation and debt management.
Filing History
IRS 990 filing history for Decker Simmons Post 0051 American Legion showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Decker Simmons Post 0051 American Legion's revenue has grown by 107.4%, moving from $84K to $175K. Total assets increased by 127.9% over the same period, from $111K to $253K. Total functional expenses rose by 62.9%, from $94K to $152K. In its most recent filing year (2023), Decker Simmons Post 0051 American Legion reported a surplus of $23K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $175K | $152K | $253K | $0 | — | — |
| 2022 | $133K | $110K | $235K | $812 | — | View 990 |
| 2021 | $245K | $92K | $223K | $26K | — | View 990 |
| 2020 | $39K | $62K | $72K | $27K | — | View 990 |
| 2019 | $189K | $112K | $96K | $28K | — | View 990 |
| 2018 | $85K | $118K | $59K | $0 | — | View 990 |
| 2017 | $106K | $147K | $48K | $48K | — | View 990 |
| 2016 | $102K | $132K | $71K | $0 | — | — |
| 2015 | $129K | $137K | $1 | $0 | — | View 990 |
| 2014 | $160K | $170K | $1 | $0 | — | — |
| 2013 | $147K | $157K | $1 | $0 | — | View 990 |
| 2011 | $84K | $94K | $111K | $111K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $175K, expenses of $152K, and assets of $253K (revenue +31.5% year-over-year).
- 2022: Revenue of $133K, expenses of $110K, and assets of $235K (revenue -45.7% year-over-year).
- 2021: Revenue of $245K, expenses of $92K, and assets of $223K (revenue +533.5% year-over-year).
- 2020: Revenue of $39K, expenses of $62K, and assets of $72K (revenue -79.5% year-over-year).
- 2019: Revenue of $189K, expenses of $112K, and assets of $96K (revenue +122.1% year-over-year).
- 2018: Revenue of $85K, expenses of $118K, and assets of $59K (revenue -20.3% year-over-year).
- 2017: Revenue of $106K, expenses of $147K, and assets of $48K (revenue +4.2% year-over-year).
- 2016: Revenue of $102K, expenses of $132K, and assets of $71K (revenue -20.6% year-over-year).
- 2015: Revenue of $129K, expenses of $137K, and assets of $1 (revenue -19.7% year-over-year).
- 2014: Revenue of $160K, expenses of $170K, and assets of $1 (revenue +8.8% year-over-year).
- 2013: Revenue of $147K, expenses of $157K, and assets of $1 (revenue +74.4% year-over-year).
- 2011: Revenue of $84K, expenses of $94K, and assets of $111K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Decker Simmons Post 0051 American Legion:
Data Sources and Methodology
This transparency report for Decker Simmons Post 0051 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.