Johnson Costello American Legion (EIN 160721898) - 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

Doug Gibbs

Phone

3155368222

Tax Period

2024-07-01 to 2025-06-30

Johnson Costello American Legion, founded in 1919, is a small nonprofit in the Public & Societal Benefit sector that reported $247K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $276K exceeded revenue, resulting in a 12% operating deficit.

Mission

Patriotism and recreational activities for current and former members of the Armed Forces

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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 (2024)

Revenue Breakdown

Contributions & Grants $17,381

Program Service Revenue $114,739

Investment Income $35,991

Other Revenue $78,811

TOTAL REVENUE $246,922

Expense Breakdown

Grants Paid $4,773

Salaries & Benefits $96,850

Fundraising Expenses $0

Other Expenses $174,549

TOTAL EXPENSES $276,172

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,922	$269,359	-0.1%
Expenses	$276,172	$285,025	0.0%
Net Income	$-29,250	$-15,666	+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

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
Stan Clark	3rd Vice Commander	2.00	Director	$0	$0	$0
Doug Gibbs	Commander	2.00	Officer	$0	$0	$0
Mark Moon	1st Vice Commander	2.00	Officer	$0	$0	$0
David Fleming	2nd Vice Commander	2.00	Officer	$0	$0	$0
Leigh Ackart	Treasurer	2.00	Officer	$0	$0	$0
Ellen Hey	Adjutant	2.00	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	$246,922	$276,172	$570,716	$-29,250
2024	$269,359	$285,025	$593,929	$-15,666
2023	$318,773	$356,450	$594,789	$-37,677
2022	$348,553	$280,145	$628,287	$68,408
2021	$250,473	$247,227	$610,099	$3,246
2020	$235,042	$240,015	$480,936	$-4,973
2019	$236,310	$238,122	$502,061	$-1,812
2018	$242,814	$254,127	$467,993	$-11,313

Johnson Costello American Legion