American Legion Post 34

Nonprofit profile at a glance

EIN
026009049
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Plaistow, NH, USA
Phone
6033829777
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$286,359
Expenses
$222,763
Assets
$995,809
Liabilities
$414

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

Leadership & pay

5 people listed

Highest reported compensation

  • ROY WALLING (FINANCE OFFI): $3,975 total reported compensation

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

Overview

Mission

To uphold and defend the constitution of the united states of america; to maintain law and order; to foster and perpetuate a one hundred percent americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Operating model

Revenue model
Other-operating. 96% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 67
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 26.5%; rating input score 27
  • 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: 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: 22.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 4.47; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 56.9% of revenue deployed · 26.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2011 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: Program expense ratio scored 27/100.
  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.