American Legion

Nonprofit profile at a glance

EIN
520965325
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Baltimore, MD, USA
Phone
4103031746
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$351,698
Expenses
$351,698
Assets
$566,844
Liabilities
$0

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

Leadership & pay

5 people listed

People named in this filing

  • RAY BOYKINS (COMMANDER)
  • VERNA WARREN (1ST VICE COMMANDER)
  • WOODIE CROWDER (2ND VICE COMMANDER)

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

Veterans organization who strengthens the nation through programs services and advocacy for those who have served in the U.S. Armed Forces youth and communities.

What it reported doing in 2025

Visted and hosted school events at the Post and Schools Back to school supplies back packs etc

Operating model

Revenue model
Other-operating. 98% 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 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: 6
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.8%; rating input score 7
  • Program expense ratio: 5.6%; rating input score 6
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 53; 53rd 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: -3.5% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 21.8% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 18.8% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 6.8% of revenue deployed · 5.6% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 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 7/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.