RA Mitchell - American Legion Post 51

Nonprofit profile at a glance

EIN
020244014
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Epping, NH, USA
Phone
6038170515
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$393,363
Expenses
$368,801
Assets
$665,857
Liabilities
$11,088

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

Leadership & pay

10 people listed

People named in this filing

  • Wallace Hosmer (Commander)
  • Francis Geary (1st Vice Commander)
  • Robert Mathieu (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

American Legion Post 51 operates provides services to mebers ex-members of the armed services the community in accordance with IRC 501c 19.

What it reported doing in 2025

Other Legion Activities

Operating model

Revenue model
Other-operating. 88% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Accountability: 82
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.9%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.9% of spending went to programs
  • Governance: 9 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $228K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.