AMERICAN LEGION (EIN 160708748) - 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

1919

Legal Domicile

Principal Officer

BRENT ROBERTS

Phone

5855935345

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION, founded in 1919, is a small nonprofit in the Public & Societal Benefit sector that reported $320K in total revenue in fiscal year 2023. Revenue surged 49% from the prior year, signaling strong growth momentum. Net assets of $878K represent 33 months of operating reserves.

Mission

Fraternity, benevolence, and charity to members and their families of veterans and members of the community; support local charities

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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 (2023)

Revenue Breakdown

Contributions & Grants $31,531

Program Service Revenue $0

Investment Income $68,839

Other Revenue $219,785

TOTAL REVENUE $320,155

Expense Breakdown

Grants Paid $42,963

Salaries & Benefits $152,499

Fundraising Expenses $0

Program Expenses $0

Other Expenses $124,134

TOTAL EXPENSES $319,596

Year-over-Year Comparison

	2023	2022	Change
Revenue	$320,155	$214,527	+0.5%
Expenses	$319,596	$292,148	+0.1%
Net Income	$559	$-77,621	-1.0%

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

Volunteers

450

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

$33,002

Total Directors

Key Employees

$11,900

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dian Schwager	Adjutant	25.00	Officer	$16,045	$0	$16,045
Deborah Marble	Bookkeeper	20	Key Emp	$11,900	$0	$11,900
Brent Roberts	Commander	10	Officer	$9,385	$0	$9,385
Tina Jackson	Chaplain	7	Officer	$5,072	$0	$5,072
Yvonne Simmons	First Vice	10	Officer	$2,500	$0	$2,500
James Monroe	Trustee	5	Director	$0	$0	$0
Scott Spillane	Trustee	5	Director	$0	$0	$0
Dena Helms	Historian	5	Officer	$0	$0	$0
Skip Merrick	Second Vice	5	Officer	$0	$0	$0
Lyle Ostrander	Third Vice	5	Officer	$0	$0	$0
James Helms	Finance Officer	5	Officer	$0	$0	$0
Ed Fay	Sergeant at Arms	5	Officer	$0	$0	$0
Mike Hennessey	Service Officer	5	Officer	$0	$0	$0
Tom Neugent	Compliance Officer	5	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	$320,155	$319,596	$877,990	$559
2022	$214,527	$292,148	$877,431	$-77,621
2021	$390,865	$271,738	$955,052	$119,127
2020	$216,341	$257,382	$859,925	$-41,041
2019	$320,418	$272,753	$876,966	$47,665
2018	$262,779	$285,971	$833,706	$-23,192

AMERICAN LEGION