Civic Intelligence

American Legion 0002 Fitzgerald-Cummings

EIN 01-0191837 • 501(c)19 • Augusta, ME

Profile

The American Legion provides an organization that promotes programs in support of veterans and the community.

PO Box 5244Augusta, ME 04330-6850
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

31st percentile

-8.5%

Higher net margin than 31% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-12%

Faster asset growth than 21% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$50,948

Down $7,027 (-12%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$50,948

Down $7,027 (-12%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin31st percentile

Revenue

Up

$82,799

Up $16,849 (+26%) from 2024

Expenses

Up

$89,826

Up $20,893 (+30%) from 2024

Net Income

Down

-$7,027

Down $4,044 (-136%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2013: $110,255Liabilities 2013: $16,170Net Assets 2013: $94,0852013Assets 2014: $63,970Liabilities 2014: $12,950Net Assets 2014: $51,0202014Assets 2015: $57,076Liabilities 2015: $12,755Net Assets 2015: $44,3212015Assets 2016: $59,009Liabilities 2016: $30,729Net Assets 2016: $28,2802016Assets 2017: $67,607Liabilities 2017: $30,7282017Assets 2018: $53,075Liabilities 2018: $28,1412018Assets 2019: $53,026Liabilities 2019: $26,7452019Assets 2020: $47,728Liabilities 2020: $23,7742020Assets 2021: $48,529Liabilities 2021: $27,5532021Assets 2022: $60,636Liabilities 2022: $59,713Net Assets 2022: $9232022Assets 2023: $60,958Liabilities 2023: $0Net Assets 2023: $60,9582023Assets 2024: $57,975Liabilities 2024: $0Net Assets 2024: $57,9752024Assets 2025: $50,948Liabilities 2025: $0Net Assets 2025: $50,9482025

Highlighted filing

2025

Assets$50,948
Liabilities$0
Net Assets$50,948
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2013: $133,632Expenses 2013: $127,446Net Income 2013: $6,1862013Revenue 2014: $68,393Expenses 2014: $81,538Net Income 2014: -$13,1452014Revenue 2015: $77,630Expenses 2015: $70,775Net Income 2015: $6,8552015Revenue 2016: $97,646Expenses 2016: $83,757Net Income 2016: $13,8892016Revenue 2017: $64,941Expenses 2017: $93,844Net Income 2017: -$28,9032017Revenue 2018: $86,625Expenses 2018: $80,530Net Income 2018: $6,0952018Revenue 2019: $97,720Expenses 2019: $96,373Net Income 2019: $1,3472019Revenue 2020: $70,766Expenses 2020: $105,929Net Income 2020: -$35,1632020Revenue 2021: $36,057Expenses 2021: $39,035Net Income 2021: -$2,9782021Revenue 2022: $52,910Expenses 2022: $72,963Net Income 2022: -$20,0532022Revenue 2023: $48,027Expenses 2023: $44,510Net Income 2023: $3,5172023Revenue 2024: $65,950Expenses 2024: $68,933Net Income 2024: -$2,9832024Revenue 2025: $82,799Expenses 2025: $89,826Net Income 2025: -$7,0272025

Highlighted filing

2025

Revenue$82,799
Expenses$89,826
Net Income-$7,027
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,948
Liabilities
$0
Net assets
$50,948
Revenue
$82,799
Expenses
$89,826
Net income
-$7,027
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.83$0.90$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.66$0.69$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.48$0.45$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.60$0.01$0.53$0.73$0.20
2021Summary only. Only limited summary data is available for this year.$0.49$0.28$0.36$0.39$0.03
2020Summary only. Only limited summary data is available for this year.$0.48$0.24$0.71$1.06$0.35
2019Summary only. Only limited summary data is available for this year.$0.53$0.27$0.98$0.96$0.01
2018Summary only. Only limited summary data is available for this year.$0.53$0.28$0.87$0.81$0.06
2017Summary only. Only limited summary data is available for this year.$0.68$0.31$0.65$0.94$0.29
2016Summary only. Only limited summary data is available for this year.$0.59$0.31$0.28$0.98$0.84$0.14
2015Summary only. Only limited summary data is available for this year.$0.57$0.13$0.44$0.78$0.71$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.13$0.51$0.68$0.82$0.13
2013Summary only. Only limited summary data is available for this year.$1.10$0.16$0.94$1.34$1.27$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$104,642
Mission and Program Overview

Mission

Provide Post Facilities for use of members who are Veterans of the Armed Forces serving their country during time of War and their guests. Provide Services to members in accessing Veterans Benefits and Assistance in time of need.

The American Legion provides an organization that promotes programs in support of veterans and the community.

Program Services

DescriptionGrantsExpenses
Donation to Dirgo State$0$1,200
Thanksgiving baskets to local military families$0$500
Provide services to the Maine Veterans Home$0$500
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lonwood KellerCommanderPT$0--
Fred UmphreyAdjutantPT$0--
Todd Meader1st Vice CommanderPT$0--
Charles McGillicuddy2nd Vice CommanderPT$0--
Tiden DoakExecutive OfficerPT$0--
Brain McCoombExecutive OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion 0002 Fitzgerald-cummings
EIN
01-0191837
In Care Of
% Fred Umphrey
Address
PO Box 5244, AUGUSTA, ME 04330-6850

Signing Officer

Name
Fred Umphrey
Title
Finance Officer
Signed
2025-06-11
Supplemental Narrative

Additional Explanations

Item B - Amended Return

“return is being amended due to Employment Retention Credit received from IRS for Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021.”

Part I, line 8

“| Other Revenues:, Amount:| This amount comes from hall rentals entry fees to the lounge area and 50 50 raffle, $27375| Employment Retention Credit for Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021, $2908|”

Part I, line 16

“| Other Expenses:, Amount:| SBA Disaster Assistance loan. Total loan was $26 800. Payment is $150 per month, $1800| Building morgage. $268.80 per month, $3226| Pest control - Modern Pest, $1800| Liability Insurance, $5302| Sales tax, $2318| Heating fuel and propane rubbish removal, $8333| Insurance licenses, $4897| Lounge entertainment, $17100| Snow plowing, $9112|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0|”

Raw XML Appendix139 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0Fred Umphrey
IRS990EZ/BooksInCareOfDetail/PhoneNum02075922945
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0596 East Pitston Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Pittston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004345
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017349
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010322
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013970
IRS990EZ/CostOfGoodsSoldAmt018727
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7027
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057975
IRS990EZ/Form990TotalAssetsGrp/EOYAmt050948
IRS990EZ/FundraisingGrossIncomeAmt010590
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt05697
IRS990EZ/GrossProfitLossSlsOfInvntryAmt021172
IRS990EZ/GrossReceiptsAmt0104642
IRS990EZ/GrossSalesOfInventoryAmt039899
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt040626
IRS990EZ/LandAndBuildingsGrp/EOYAmt040626
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04203
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057975
IRS990EZ/NetAssetsOrFundBalancesEOYAmt050948
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057975
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt050948
IRS990EZ/OccupancyRentUtltsAndMaintAmt011629
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt515
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lonwood Keller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Fred Umphrey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Todd Meader
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Charles McGillicuddy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Tiden Doak
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Brain McCoomb
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21st Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32nd Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Executive Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Executive Officer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt053888
IRS990EZ/OtherRevenueTotalAmt030283
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The American Legion provides an organization that promotes programs in support of veterans and the community.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Donation to Dirgo State
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Thanksgiving baskets to local military families
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Provide services to the Maine Veterans Home
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01200
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024309
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03116
IRS990EZ/SpecialEventsNetIncomeLossAmt013171
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt089826
IRS990EZ/TotalProgramServiceExpensesAmt02200
IRS990EZ/TotalRevenueAmt082799
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0return is being amended due to Employment Retention Credit received from IRS for Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Revenues:, Amount:| This amount comes from hall rentals entry fees to the lounge area and 50 50 raffle, $27375| Employment Retention Credit for Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021, $2908|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Other Expenses:, Amount:| SBA Disaster Assistance loan. Total loan was $26 800. Payment is $150 per month, $1800| Building morgage. $268.80 per month, $3226| Pest control - Modern Pest, $1800| Liability Insurance, $5302| Sales tax, $2318| Heating fuel and propane rubbish removal, $8333| Insurance licenses, $4897| Lounge entertainment, $17100| Snow plowing, $9112|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Item B - Amended Return
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Fred Umphrey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 0002 FITZGERALD-CUMMINGS
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0010191837
ReturnHeader/Filer/ForeignPhoneNum02076222194
ReturnHeader/Filer/InCareOfNm0% Fred Umphrey
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 5244
ReturnHeader/Filer/USAddress/CityNm0AUGUSTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0043306850
ReturnHeader/ReturnTs02025-06-10T10:57:16-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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