KENT CITY AMERICAN LEGION POST 123 (EIN 161679500) - 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

Tax Period

2023-01-01 to 2023-12-31

KENT CITY AMERICAN LEGION POST 123, founded in 1919, is a small nonprofit that reported $127K in total revenue in fiscal year 2023. Revenue decreased 20% compared to the prior year. Expenses of $150K exceeded revenue, resulting in a 19% operating deficit.

Mission

SPONSORSHIP OF WHOLESOME PROGRAMS COMMUNITIES ADVOCATING PATRIOTISM AND CONTINUED DEVOTION TO OUR FELLOW SERVICE MEMBERS AND VETERANS.

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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 $0

Program Service Revenue $16,652

Investment Income $0

Other Revenue $109,849

TOTAL REVENUE $126,501

Expense Breakdown

Grants Paid $540

Salaries & Benefits $66,298

Fundraising Expenses $0

Program Expenses $149,910

Other Expenses $83,072

TOTAL EXPENSES $149,910

Year-over-Year Comparison

	2023	2022	Change
Revenue	$126,501	$158,017	-0.2%
Expenses	$149,910	$142,094	+0.1%
Net Income	$-23,409	$15,923	-2.5%

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
ROBERT SCHEIDEL	CHAPLIN	5.00	Officer	$0	$0	$0
DAVID PIEPER	ST OF ARMS	5.00	Officer	$0	$0	$0
PETE CAVANAUGH	1ST VICE COMMANDER	5.00	Officer	$0	$0	$0
DON CAMPBELL	COMMANDER	5.00	Officer	$0	$0	$0
TONY UMLOR	2ND VICE COMMANDER	5.00	Officer	$0	$0	$0
RICK VANDERWALL	FINANCE	5.00	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	$126,501	$149,910	$416,558	$-23,409
2022	$158,017	$142,094	$441,527	$15,923
2021	$194,134	$132,464	$384,930	$61,670
2020	$74,708	$73,351	$343,683	$1,357
2019	$124,498	$121,527	$340,054	$2,971
2018	$146,554	$111,423	$314,763	$35,131

KENT CITY AMERICAN LEGION POST 123