American Legion

Nonprofit profile at a glance

EIN
226098915
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Lodi, NJ, USA
Phone
9736140100
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$79,175
Expenses
$82,287
Assets
$440,880
Liabilities
$0

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

Leadership & pay

12 people listed

People named in this filing

  • Francis A Carrasco (Commander)
  • Mitch Lopez (House Chair person, Trustee)
  • Vincent C Martorano (Adjutant Finance Officer)

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

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

Overview

Mission

The Organization's Primary Exempt Purpose is to recognize and honor past and present members of the armed forces of the United States, to promote the principles and policies as set forth in the preamble to the National and Department Constitutions of the American Legion. One of our largest program service is to provide a community-based facility where our 100+ members, and the communities we serve, may meet and gather for service, comradery, and to focus on the activities that honor American Legion programs. We engage in community affairs, hosting Veteran and Memorial Day services and weekly food pantry distribution on Post grounds, supporting youth groups, local volunteer organizations, educational, and scholarship activities. Our Post home is provided free of charge or at a reduced rates to civic causes.

What it reported doing in 2025

The Organizations Primary Exempt Purpose is to recognize and honor past and present members of the United States Armed Force s, to promote the principles and policies as set forth in the preamble to the National and Department Constitution of the American Legion. One of the largest program service is to provide a community-based facility were our 100+ members, and the community we serve, may meet and gather for service and comradery, and to focus on the activities that honor American Legion programs such as Children and Youth and Americanism programs. We engage in community affairs hosting Veteran and Memorial Day services and weekly food pantry distribution on Post ground which benefits hundreds of needy persons, supporting youth groups, local volunteer organizations educational and scholarship activities and hospitalized Veteran and rehabilitation programs, Our Post home is provided free of charge or at reduced rates to civic and charitable caused. Revenue from our hall rental provides funds to operate and maintain our Post home, as well as funds to suport American Legion Programs.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 13
  • Transparency & Controls: 100
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.3%; rating input score 13
  • Program expense ratio: 12.8%; rating input score 13

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -3.9%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 5.36; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 61.1% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 13.3% of revenue deployed · 12.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 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 13/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.