American Legion

Nonprofit profile at a glance

EIN
150514899
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Brownville, NY, USA
Phone
3157718937
Rating
32
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$174,428
Expenses
$175,373
Assets
$610,187
Liabilities
$1,784

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

Leadership & pay

1 person listed

Highest reported compensation

  • Joe Marks (Finance Officer): $9,200 total reported compensation

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

Overview

Mission

Membership meetings representatives to conventions and club meetings. Sponsorship of area programs for veterans and active military. Support of community activities such as scholarships training programs youth sports and summer programs. Support programs for the homeless and our veterans.

What it reported doing in 2025

There were not any grants

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Affiliate network. The nonprofit sent 100% of its reported program spending through affiliated organizations.

The verdict

REVIEW - The filed numbers largely add up. 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: 3
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.8%; rating input score 5
  • Program expense ratio: 1.9%; rating input score 2
  • 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 4.8% of revenue deployed · 1.9% of spending went to programs
  • Governance: 0 of 158 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $9K · 1 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 5/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.