American Legion Post 34

Tax-deductible

Plaistow, NH501(c)(19)Since 1932EIN 02-6009049

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.

501(c)(19) charity; gifts are tax-deductible.
27¢ of each $1 spent went to programs.
$4K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
3 of 5
years in the black
Worth a look: 2 of the last 5 filings show a deficit.
Pt I · Ln 19 · 5 filings
How much reaches the programs?
27%
of spending
Concern: 27% of spending went to programs; under 50% is a concern.
Pt IX · Ln 25 · col B
What are leaders paid?
$4K
to officers and key staff · 2% of spending
Looks good: leaders' pay is 2% of spending; 15% or less looks good.
Pt VII · Sec A
Do they have reserves?
11 mo
of spending, in cash
Looks good: 11.4 months of spending in cash; 3 or more looks good.
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$414
liabilities
Looks good: debts are 0% of assets; 50% or less looks good.
Pt X · Ln 26
Who oversees it?
5
independent of 5 voting board members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$286K
+36% vs prior year
Spent
$223K
To programs
27%
Net assets
$995K
By yearFY2021–FY2025
Revenue
$286K
FY2025▲ +36%
Revenue by fiscal year
FY2021$158K
FY2022$151K
FY2023$142K
FY2023$186K
FY2024$210K
FY2025$286K
Expenses
$223K
FY2025▲ +10%
Expenses by fiscal year
FY2021$130K
FY2022$163K
FY2023$175K
FY2023$178K
FY2024$202K
FY2025$223K
Net assets
$995K
FY2025▲ +7%
Net assets by fiscal year
FY2021$955K
FY2022$942K
FY2023$913K
FY2023$924K
FY2024$932K
FY2025$995K

From the FY2025 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CAmerican Legion Post 34
EINHdr · item D02-6009049
Exempt statusHdr · item I501(c)(19) · active
Ruling yearIRS BMFMar 1940
Year of formationHdr · item L1932
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CPlaistow, NH
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jamericanlegionpost34.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.27 Management & general $0.73
Program services27%$59K
Management & general73%$164K
Total functional expensesLn 25$223K

Financial health

Is it on solid ground?

Surplus margin
+22%
revenue over expenses, this year▲ +470% vs prior filing year
Program spending
27%
of expenses reach programs▲ +28% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$996K
FY2025▲ +7%
Total assets by fiscal year
FY2021$971K
FY2022$950K
FY2023$918K
FY2023$920K
FY2024$934K
FY2025$996K
Total liabilities
$414
FY2025▼ -80%
Total liabilities by fiscal year
FY2021$16K
FY2022$8K
FY2023$5K
FY2023−$3K
FY2024$2K
FY2025$414
Revenue less expensesPt I · Ln 19$64K
Total assetsPt X · Ln 16$996K
Program-expense ratioPt IX · col B27%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Balance Sheet

Part X · end of year
CashLn 1$212K
Total assetsLn 16$996K
Total liabilitiesLn 26$414
Total net assetsLn 32$995K
Months of cash on handcomputed11.4

Statement of Revenue

Part VIII
Other revenue$282K · 99%
Program service revenue$2K · 1%
Investment income$2K · 1%
Other revenue99%$282K
Program service revenue1%$2K
Investment income1%$2K
Contributions & grants$534
Total revenueLn 12$286K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $212K · Operating expenses/yr $223K
11.4 months
Where the money goes
Program services
Program services $59K · Total expenses $223K
27%
Management & General
Management & general $164K · Total expenses $223K
73%
Fundraising
Fundraising $0 · Total expenses $223K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $7K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $534 · Total revenue $286K
0.2%
Government reliance
Government grants — · Total revenue $286K
—
Earned-income share
Program service revenue $2K · Total revenue $286K
0.7%
Investment reliance
Investment income $2K · Total revenue $286K
+0.6%
Program self-sufficiency
Program service revenue $2K · Total expenses $223K
0.9%
Growth & trend
Revenue growth (YoY)
This year $286K · Prior year $210K
+36%
Revenue CAGR
FY2020 $158K · FY2025 $286K
+13%
Net-asset trend (YoY)
End of year $995K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $286K · Expenses $223K
+22%
Liabilities-to-Assets
Total liabilities — · Total assets $996K
—
Net-asset ratio
Net assets $995K · Total assets $996K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $996K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Roy Walling · Reported title FINANCE OFFI · Highest reported compensation $4K · Total expenses $223K
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $107K · Total expenses $223K
48%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 27%——
Overhead ratio 73%——
Revenue growth 36%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Finance Offi
$3,975Pt VII · Sec A
$0Pt VII · Sec A
Vice Command
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
Sgt at Arms
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2023
Roy Walling$3,975$3,900$6,600—
Paul Szot———$6,071
Dennis Walsh——$150$1,169

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 5Voting board membersPt VI · Ln 1a
  • 5Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Defends the Constitution, promotes Americanism, and fosters community obligation through mutual helpfulness.

Provided by the organization

This section is blank until American Legion Post 34 claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2025.
01

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…

Pt IX · col B

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $286K$223K+36% 990 PDF
FY2024 $210K$202K+13% 990 PDF
FY2023 $142K$175K-6% 990 PDF
FY2022 $151K$163K-5% 990 PDF
FY2021 $158K$130K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $222,763 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $3,975$3,975
IX-7 Other salaries and wagesPrograms $18,960 · Management $75,838$94,798
IX-10 Payroll taxesPrograms $1,734 · Management $6,935$8,669
IX-11c Accounting feesPrograms $1,617 · Management $6,464$8,081
IX-13 Office expensesPrograms $221 · Management $885$1,106
IX-16 OccupancyPrograms $5,523 · Management $22,095$27,618
IX-22 Depreciation, depletion and amortizationPrograms $21,147 · Management $8,004$29,151
IX-23 InsurancePrograms $3,120 · Management $12,480$15,600
IX-24 Other expenses (24a–d)Programs $5,797 · Management $23,188$28,985
IX-24e All other expensesPrograms $956 · Management $3,824$4,780
IX-25 Total functional expensesPrograms $59,075 · Management $163,688 · Fundraising $0$222,763

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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