Brushton Moira American Legion Post 939 (EIN 166094084) - 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

1959

Legal Domicile

Principal Officer

Roy Richards

Tax Period

2023-01-01 to 2023-12-31

Brushton Moira American Legion Post 939, founded in 1959, is a small nonprofit that reported $169K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $146K left a modest 13% surplus.

Mission

To Provide an Organization to Encourge Fellowship Among All Americans having Served or are Serving in the Armed Forces. To Act as Liaison Between Veterans and the Government to Expedite and Assist in the Rehabilitation of 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 $23,928

Program Service Revenue $0

Investment Income $1

Other Revenue $145,105

TOTAL REVENUE $169,034

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,030

Fundraising Expenses $0

Program Expenses $11,377

Other Expenses $93,391

TOTAL EXPENSES $146,421

Year-over-Year Comparison

	2023	2022	Change
Revenue	$169,034	$136,362	+0.2%
Expenses	$146,421	$121,559	+0.2%
Net Income	$22,613	$14,803	+0.5%

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

N/A

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
Roy Richards	Commander	15.00	Officer	$0	$0	$0
Dale B Rivers	1st Vice	10.00	Officer	$0	$0	$0
Gary R Lucey	2nd Vice	10.00	Officer	$0	$0	$0
Ed Noel Jr	3rd Vice	10.00	Officer	$0	$0	$0
Gary Dumville	Adjutant	10.00	Officer	$0	$0	$0
Dale Baker	Treasurer	20.00	Officer	$0	$0	$0
Joe Mosier	Chaplain	3.00	Officer	$0	$0	$0
Gary Dumville	Historian	10.00	Officer	$0	$0	$0
John Lembke	Judge Advocate	3.00	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	$169,034	$146,421	$152,395	$22,613
2022	$153,970	$143,014	No data	$10,956
2021	$136,362	$121,559	No data	$14,803
2019	$121,564	$114,658	$81,948	$6,906
2018	$111,992	$116,994	$85,603	$-5,002

Brushton Moira American Legion Post 939