American Legion

Nonprofit profile at a glance

EIN
026012379
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Gorham, NH, USA
Phone
6034662433
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$148,990
Expenses
$73,498
Assets
$210,695
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • JEFFREY STEWART (FIANANCIAL OFFICER)
  • JOE CARTISANO (COMMANDER)
  • STEVEN BINGEL (ADJUTANT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and improve the quality of life of veterans, service members, local familes and our local communites

What it reported doing in 2025

Food and bar sales

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.6%; rating input score 27
  • Program expense ratio: 29.8%; rating input score 30
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.87; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -16.8% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 26.6% of revenue deployed · 29.8% of spending went to programs
  • Governance: 131 of 131 board members independent · 0 of 7 filing controls reported
  • Programs: 8 filed program accomplishments · $357K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.