DECKER- SIMMONS POST 0051 AMERICAN LEGION (EIN 010321150) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

PHIL SMITH

Phone

2074652446

Tax Period

2024-01-01 to 2024-12-31

DECKER- SIMMONS POST 0051 AMERICAN LEGION, founded in 1995, is a small nonprofit that reported $154K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year.

Mission

TO SUPPORT ALL VETERANS NEEDS IN THE KENNEBEC REGION

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $15,713

Program Service Revenue $0

Investment Income $16

Other Revenue $138,660

TOTAL REVENUE $154,389

Expense Breakdown

Grants Paid $4,057

Salaries & Benefits $92,361

Fundraising Expenses $0

Other Expenses $72,776

TOTAL EXPENSES $169,194

Year-over-Year Comparison

	2024	2023	Change
Revenue	$154,389	$171,217	-0.1%
Expenses	$169,194	$152,395	+0.1%
Net Income	$-14,805	$18,822	-1.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$63,173

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHIL SMITH	FINANCE OFFICER	2.00	Officer	$0	$0	$0
JOHN PALMER	1ST VICE	2.00	Officer	$0	$0	$0
ROLAND ELKINS	CHAPLIN	2.00	Officer	$0	$0	$0
DAVE GERMAINE	SGT AT ARMS	2.00	Officer	$0	$0	$0
BONNIE AUDET	BARTENDER	25.00	Highest	$21,152	$0	$21,152
KIMBERLY HARRIS	BARTENDER	6.00	Key Emp	$4,451	$0	$4,451
JENNIFER VILES	BARTENDER	13.00	Key Emp	$9,477	$0	$9,477
TINA ZABIEREK	ADJUNCT	2.00	Officer	$0	$0	$0
JEFF FLYE	COMMANDER	2.00	Officer	$0	$0	$0
SAMANTHA JAMISON	BARTENDER	12.00	Key Emp	$9,101	$0	$9,101
DEBRA BROWN	BOOKKEEPER	4.00	Key Emp	$2,523	$0	$2,523
HEATHER KELLEY	BARTENDER	9.00	Key Emp	$7,051	$0	$7,051
JEFF MEADER	GAMING	15.00	Key Emp	$12,816	$0	$12,816
DONALD LABRECQUE	JANITO	20.00	Key Emp	$16,628	$0	$16,628
SHARON ROODE	SECRETARY FOR LEGION RIDERS	7.00	Key Emp	$0	$0	$0
PATRICK LINEHAN	2ND VICE	2.00	Officer	$0	$0	$0
WALLY MCKENNEY	HISTORIAN	2.00	Officer	$0	$0	$0
MARK SPENCE	SVC OFFICER	2.00	Officer	$0	$0	$0
LESLIE CARROW	BARTENDER	1.00	Key Emp	$1,126	$0	$1,126

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$154,389	$169,194	$250,339	$-14,805
2023	$171,217	$152,395	$253,065	$18,822
2022	$147,383	$110,221	$235,055	$37,162
2021	$244,893	$92,316	$223,075	$152,577
2020	$38,658	$61,961	$71,633	$-23,303
2019	$188,527	$111,642	$95,966	$76,885

DECKER- SIMMONS POST 0051 AMERICAN LEGION