AMERICAN LEGION (EIN 020103730) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1923

Legal Domicile

Principal Officer

JEAN LEMIRE

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION, founded in 1923, is a small nonprofit that reported $268K in total revenue in fiscal year 2023. Revenue fell 35% from the prior year — a significant decline worth monitoring. Net assets of $768K represent 34 months of operating reserves.

Mission

VETERANS ORGANIZATION SERVES FORMER SERVICEMEN, PROVIDES SOCIAL RECREATIONAL PROGRAMS FOR MEMBERS. ORGANIZES YOUTH PROGRAMS INCLUDING BOYS STATE, ORATORICAL CONTEST, DIRECT SCHOLARSHIPS AND BASEBALL PROGRAMS FOR YOUTHS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $3,205

Program Service Revenue $3,030

Investment Income $0

Other Revenue $262,246

TOTAL REVENUE $268,481

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,547

Fundraising Expenses $0

Program Expenses $266,879

Other Expenses $148,332

TOTAL EXPENSES $266,879

Year-over-Year Comparison

	2023	2022	Change
Revenue	$268,481	$415,772	-0.4%
Expenses	$266,879	$244,517	+0.1%
Net Income	$1,602	$171,255	-1.0%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

266

Independent Members

266

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT DIONNE	DIRECTOR	001.00	Director	$0	$0	$0
ROBERT BOURNIVAL	DIRECTOR	001.00	Director	$0	$0	$0
ROBERT BLAIS	DIRECTOR	001.00	Director	$0	$0	$0
JEAN LEMIRE	FINANCE OFFICER	016.00	Officer	$0	$0	$0
WALTER DOWNING	COMMANDER	024.00	Officer	$0	$0	$0
ARMAND LHEUREUX	ADJUTANT	008.00	Officer	$0	$0	$0

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	No data	No data	No data	No data
2023	$268,481	$266,879	$774,663	$1,602
2022	$415,772	$244,517	$792,434	$171,255
2021	$465,974	$231,168	$608,555	$234,806
2020	$250,185	$228,258	$368,384	$21,927
2018	$290,067	$225,609	$220,100	$64,458

AMERICAN LEGION