ARTHUR H CUNNINGHAM AMERICAN LEGION POST #440 INC (EIN 160710097) - 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

JOHN E TURNER

Phone

6073243424

Tax Period

2023-01-01 to 2023-12-31

ARTHUR H CUNNINGHAM AMERICAN LEGION POST #440 INC, founded in 1919, is a small nonprofit that reported $256K in total revenue in fiscal year 2023. Revenue surged 29% from the prior year, signaling strong growth momentum. The organization ran a surplus of $53K, a strong 21% operating margin.

Mission

TO MAKE DONATIONS TO CHARITABLE, EDUCATIONAL, PATRIOTIC, CIVIC, & YOUTH ORGANIZATIONS IN OUR COMMUNITY.

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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 $5,042

Program Service Revenue $0

Investment Income $6,311

Other Revenue $244,872

TOTAL REVENUE $256,225

Expense Breakdown

Grants Paid $8,174

Salaries & Benefits $120,896

Fundraising Expenses $0

Other Expenses $74,236

TOTAL EXPENSES $203,306

Year-over-Year Comparison

	2023	2022	Change
Revenue	$256,225	$199,191	+0.3%
Expenses	$203,306	$207,841	0.0%
Net Income	$52,919	$-8,650	-7.1%

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

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

$4,649

Total Directors

$4,649

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN E TURNER	COMMANDER	15.00	Officer Director	$4,649	$0	$4,649
JOHN FOSTER	1ST VICE COMMANDER	2.00	Officer Director	$0	$0	$0
RAY PIEKLO	TREASURER	2.00	Officer Director	$0	$0	$0
DARLA ROOTE	ADJUTANT	2.00	Officer Director	$0	$0	$0
JOHN CLEVELAND	DIRECTOR	2.00	Director	$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	$256,225	$203,306	$423,237	$52,919
2022	$199,191	$207,841	$291,331	$-8,650
2021	$236,866	$195,846	$303,074	$41,020
2020	$148,189	$151,028	$264,120	$-2,839
2019	$181,153	$202,237	$270,848	$-21,084
2018	$210,187	$173,751	$294,788	$36,436

ARTHUR H CUNNINGHAM AMERICAN LEGION POST #440 INC