American Legion Leo C Roth Post 315

Nonprofit profile at a glance

EIN
046189621
IRS 990-EZ coverage
2014–2025
Forms available
Form 990 2013, Form 990-EZ 2025, Form 990-N 2011
Location
Dracut, MA, USA
Phone
5088979044
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$177,635
Expenses
$168,384
Assets
$180,287

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

Leadership & pay

5 people listed

People named in this filing

  • RICHARD DUCHARME (COMMANDER)
  • MICHAEL PEASLEE (SR VICE COMM)
  • BARRY KUNTZ (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Military veteran services

What it reported doing in 2025

Veteran services

Operating model

Revenue model
Other-operating. 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 47
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.4%; rating input score 93
  • Program expense ratio: 98.5%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 93.4% of revenue deployed · 98.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $166K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2014 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.

  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.