James H Spire American Legion Post 787 (EIN 166093979) - 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

1920

Legal Domicile

Phone

3153950898

Tax Period

2024-09-01 to 2025-08-31

James H Spire American Legion Post 787, founded in 1920, is a small nonprofit in the Public & Societal Benefit sector that reported $320K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $393K exceeded revenue, resulting in a 23% operating deficit.

Mission

To foster fellowship among veterans and carry out patriotic activities in the 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 (2024)

Revenue Breakdown

Contributions & Grants $38,970

Program Service Revenue $0

Investment Income $41

Other Revenue $281,121

TOTAL REVENUE $320,132

Expense Breakdown

Grants Paid $0

Salaries & Benefits $161,720

Fundraising Expenses $0

Program Expenses $343,108

Other Expenses $231,778

TOTAL EXPENSES $393,498

Year-over-Year Comparison

	2024	2023	Change
Revenue	$320,132	$345,710	-0.1%
Expenses	$393,498	$392,772	+0.0%
Net Income	$-73,366	$-47,062	+0.6%

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

150

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
Bruce Dauer	1st V Commander	15.00	Officer Director	$0	$0	$0
Rick McCrum	Commander	15.00	Officer Director	$0	$0	$0
Chris Simpson	2nd V Commander	15.00	Officer Director	$0	$0	$0
Lynn Jennings	3rd V Commander	15.00	Officer Director	$0	$0	$0
Butch Auchterlonie	Adjutant	15.00	Officer Director	$0	$0	$0
Jim Taylor	Finance Officer	15.00	Officer Director	$0	$0	$0
George Hotaling	Sgt. @ Arms	15.00	Officer Director	$0	$0	$0
Heidi Heidenreich	Chaplain	15.00	Officer Director	$0	$0	$0
John Terry	Service Officer	15.00	Officer Director	$0	$0	$0
Frank Puttner	Historian	15.00	Officer Director	$0	$0	$0
Joe Pitre	Trustee	15.00	Officer Director	$0	$0	$0
Kevin Lynch	Trustee	15.00	Officer Director	$0	$0	$0
Lyle Porter	Trustee	15.00	Director	$0	$0	$0
Phil Hildreth	Trustee	15.00	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
2025	$320,132	$393,498	$855,030	$-73,366
2024	$345,710	$392,772	$928,396	$-47,062
2023	$450,739	$366,770	$975,458	$83,969
2022	$329,273	$343,297	$891,489	$-14,024
2021	$195,817	$240,936	$905,513	$-45,119
2020	$183,206	$234,972	$950,936	$-51,766
2019	$255,770	$280,972	$1,002,702	$-25,202
2018	$210,730	$269,797	$1,022,945	$-59,067

James H Spire American Legion Post 787