Edward T Ruane Post #476 American Legion Department of New York Inc (EIN 141466045) - 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

1980

Legal Domicile

Principal Officer

Michael Apisa

Phone

5182354989

Tax Period

2025-01-01 to 2025-12-31

Edward T Ruane Post #476 American Legion Department of New York Inc, founded in 1980, is a micro nonprofit in the Public & Societal Benefit sector that reported $85K in total revenue in fiscal year 2025. Revenue fell 65% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $21K, a strong 25% operating margin.

Mission

Military veterans post and community service

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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 (2025)

Revenue Breakdown

Contributions & Grants $9,937

Program Service Revenue $85,521

Investment Income $0

Other Revenue $-10,592

TOTAL REVENUE $84,866

Expense Breakdown

Grants Paid $2,292

Salaries & Benefits $0

Fundraising Expenses $290

Program Expenses $61,935

Other Expenses $61,093

TOTAL EXPENSES $63,385

Year-over-Year Comparison

	2025	2024	Change
Revenue	$84,866	$242,099	-0.6%
Expenses	$63,385	$61,151	+0.0%
Net Income	$21,481	$180,948	-0.9%

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

Employees

N/A

Volunteers

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
Richard Leblanc	Commander	1.00	Officer	$0	$0	$0
Jeff Beattie	1st Vice Commander	1.00	Officer	$0	$0	$0
David Roberts	2nd Vice Commander	1.00	Officer	$0	$0	$0
Michael Apisa Jr	Adjutant	1.00	Officer	$0	$0	$0
Kevin Costello	Chaplian	1.00	Officer	$0	$0	$0
Michael C Apisa	Treasurer	1.00	Officer	$0	$0	$0
Leo Falconio	Sgt At Arms	1.00	Officer	$0	$0	$0
J Farrington W Shea R Canestrari	Trustees	1.00	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
2025	$84,866	$63,385	$61,397	$21,481
2024	$63,680	$61,151	$39,916	$2,529
2023	$54,041	$35,395	$37,387	$18,646
2022	$43,099	$49,337	$22,341	$-6,238

Edward T Ruane Post #476 American Legion Department of New York Inc