AMERICAN LEGION POST #154 (EIN 160712197) - 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

1943

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST #154, founded in 1943, is a micro nonprofit that reported $36K in total revenue in fiscal year 2023. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $40K exceeded revenue, resulting in a 12% operating deficit.

Mission

SERVICE ORGANIZATION DONATING TO GROUPS AND ORGANIZATIONS

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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 $35,647

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $35,647

Expense Breakdown

Grants Paid $0

Salaries & Benefits $33,133

Fundraising Expenses $0

Program Expenses $39,950

Other Expenses $6,817

TOTAL EXPENSES $39,950

Year-over-Year Comparison

	2023	2022	Change
Revenue	$35,647	$134,527	-0.7%
Expenses	$39,950	$139,304	-0.7%
Net Income	$-4,303	$-4,777	-0.1%

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

N/A

Independent Members

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONALD REYNOLDS	DIRECTOR	8.00	Director	$0	$0	$0
ELTON MCGAW	ADGITANT	10.00	Director	$0	$0	$0
HERBERT YOST	COMMANDER	10.00	Director	$0	$0	$0
RODNEY HELD	3RD YR DIRECTOR	15.00	Director	$0	$0	$0
TODD KERBEIN	TREASURER	30.00	Officer	$0	$0	$0
JAMES FERRARO	PRESIDENT	15.00	Officer	$0	$0	$0
WILLIAM HULSLANDER	SECRETARY	10.00	Officer	$0	$0	$0
WALTER MELVILLE	V-PRES	15.00	Officer	$0	$0	$0
THOMAS RANKIN	FINANCE OFFICER	20.00	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	$35,647	$39,950	$19,489	$-4,303
2022	$134,527	$139,304	$26,347	$-4,777
2021	$110,273	$95,044	$34,455	$15,229
2020	$65,821	$73,373	$22,126	$-7,552
2019	$114,523	$105,124	$31,719	$9,399
2018	$88,849	$111,724	$23,975	$-22,875

AMERICAN LEGION POST #154