Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc
Smith Tobey Post N0 Twenty One faces persistent operating deficits and declining assets over the past decade.
EIN: 10285190 · Bath, ME · NTEE: W30 · Updated: 2026-03-28
Is Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc
Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc (EIN: 10285190) is a nonprofit organization based in Bath, ME, classified under NTEE code W30. The organization reported total revenue of $255K and total assets of $205K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc with a Mission Score of 55 out of 100 (Fair). 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, Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc 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 reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer roles, which is a positive for resource allocation relative to its size and financial situation.
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 Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc's IRS 990 filings:
- Consistent operating deficits (expenses exceeding revenue) across all reported periods.
- Significant and continuous decline in total assets, from $829,820 in 2014 to $184,899 in 2023.
- Liabilities have fluctuated but remain a notable portion of assets, e.g., $63,440 in liabilities against $184,899 in assets in 2023.
Strengths
The following positive indicators were identified for Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc:
- Zero reported officer compensation, indicating a volunteer-driven leadership or highly efficient compensation structure.
- Long filing history (11 filings) demonstrates consistent reporting to the IRS.
Frequently Asked Questions about Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc
Is Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc (EIN: 10285190) some concerns. Mission Score: 55/100. 3 red flags identified, 2 strengths noted.
How does Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc spend its money?
Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc tax-deductible?
Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc is registered as a tax-exempt nonprofit (EIN: 10285190). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc financially sustainable?
Based on the consistent trend of expenses exceeding revenue and a significant decline in assets from $829,820 in 2014 to $184,899 in 2023, the organization's current financial model appears unsustainable without significant changes to revenue generation or expense management.
What is causing the consistent operating deficits?
The provided data does not offer a detailed breakdown of expenses to pinpoint specific causes. However, the consistent gap between revenue and expenses suggests either insufficient fundraising, declining membership/support, or high operational costs relative to its income.
How does the organization plan to address its declining asset base?
The filings do not provide information on strategic plans to address the declining asset base. This trend, if continued, could severely impact the organization's long-term viability and ability to fulfill its mission.
Filing History
IRS 990 filing history for Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2013–2023), Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc's revenue has declined by 50.2%, moving from $357K to $178K. Total assets decreased by 78.2% over the same period, from $849K to $185K. Total functional expenses fell by 56.1%, from $438K to $192K. In its most recent filing year (2023), Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc reported a deficit of $14K, with expenses exceeding revenue. The organization holds $63K in liabilities against $185K in assets (debt-to-asset ratio: 34.3%), resulting in net assets of $121K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $178K | $192K | $185K | $63K | — | — |
| 2022 | $194K | $202K | $210K | $74K | — | View 990 |
| 2021 | $184K | $261K | $228K | $85K | — | View 990 |
| 2020 | $172K | $250K | $306K | $86K | — | — |
| 2019 | $268K | $315K | $347K | $48K | — | View 990 |
| 2018 | $238K | $325K | $402K | $56K | — | View 990 |
| 2017 | $198K | $298K | $467K | $34K | — | View 990 |
| 2016 | $240K | $328K | $582K | $49K | — | View 990 |
| 2015 | $238K | $339K | $710K | $35K | — | View 990 |
| 2014 | $324K | $392K | $830K | $53K | — | View 990 |
| 2013 | $357K | $438K | $849K | $4K | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $178K, expenses of $192K, and assets of $185K (revenue -8.5% year-over-year).
- 2022: Revenue of $194K, expenses of $202K, and assets of $210K (revenue +5.4% year-over-year).
- 2021: Revenue of $184K, expenses of $261K, and assets of $228K (revenue +7.5% year-over-year).
- 2020: Revenue of $172K, expenses of $250K, and assets of $306K (revenue -35.9% year-over-year).
- 2019: Revenue of $268K, expenses of $315K, and assets of $347K (revenue +12.5% year-over-year).
- 2018: Revenue of $238K, expenses of $325K, and assets of $402K (revenue +20.1% year-over-year).
- 2017: Revenue of $198K, expenses of $298K, and assets of $467K (revenue -17.4% year-over-year).
- 2016: Revenue of $240K, expenses of $328K, and assets of $582K (revenue +0.7% year-over-year).
- 2015: Revenue of $238K, expenses of $339K, and assets of $710K (revenue -26.5% year-over-year).
- 2014: Revenue of $324K, expenses of $392K, and assets of $830K (revenue -9.4% year-over-year).
- 2013: Revenue of $357K, expenses of $438K, and assets of $849K.
Data Sources and Methodology
This transparency report for Smith Tobey Post N0 Twenty One Of Dept Of Maine American Legion Inc 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.