AMERICAN LEGION POST 396 (EIN 166094221) - 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

Principal Officer

ANTHONY FRATTO

Phone

3157595028

Tax Period

2024-06-01 to 2025-05-31

AMERICAN LEGION POST 396, founded in 1920, is a small nonprofit that reported $135K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Expenses of $157K exceeded revenue, resulting in a 16% operating deficit.

Mission

TO PROVIDE A PLACE FOR SOCIAL AND RECREATIONAL ACTIVITIES FOR VETERANS, THEIR FAMILY AND FRIENDS INORDER TO SHARE MEMORIES AND PARTICIPATE IN EVENTS OF A PATRIOTIC NATURE.

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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 $25,602

Program Service Revenue $0

Investment Income $10,151

Other Revenue $99,653

TOTAL REVENUE $135,406

Expense Breakdown

Grants Paid $1,183

Salaries & Benefits $57,317

Fundraising Expenses $0

Program Expenses $47,560

Other Expenses $98,184

TOTAL EXPENSES $156,684

Year-over-Year Comparison

	2024	2023	Change
Revenue	$135,406	$148,668	-0.1%
Expenses	$156,684	$159,282	0.0%
Net Income	$-21,278	$-10,614	+1.0%

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

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
TERRY SCHERER	HISTORIAN	2.00	Director	$0	$0	$0
DARLENE TRYTEK	SERVICE OFFICER	2.00	Director	$0	$0	$0
TOM NOVICK	JUDGE ADVOCATE	2.00	Director	$0	$0	$0
JOHN ROBBINS	COMPLIANCE	2.00	Director	$0	$0	$0
KIM MERVILLE	AMERICANISM	2.00	Director	$0	$0	$0
ANTHONY FRATTO	COMMANDER	8.00	Officer Director	$0	$0	$0
TIM SCOON	2ND VICE COMMANDER	4.00	Officer Director	$0	$0	$0
JOSH DRENNEN	1ST VICE COMMANDER	4.00	Officer Director	$0	$0	$0
RENA NESSLER	POST ADJUTANT	4.00	Officer Director	$0	$0	$0
HARLEY ANDERSON	3RD VICE COMMANDER	4.00	Officer Director	$0	$0	$0
GENE SPENCER	SRGT AT ARMS	4.00	Officer Director	$0	$0	$0
ALAINA SMITH	CHAPLAIN	4.00	Officer Director	$0	$0	$0
KRISTIN JURGENS	CURRENT TREASURER 2025-2026	8.00	Officer Director	$0	$0	$0
KEN GREGORY	FORMER FINANCE OFFICER 2024-2025	8.00		$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	$135,406	$156,684	$1,742,913	$-21,278
2024	$148,668	$159,282	$1,663,072	$-10,614
2023	$79,169	$151,635	$1,672,240	$-72,466
2022	$69,989	$66,987	$2,312,430	$3,002
2020	$124,741	$167,549	$252,916	$-42,808
2019	$143,561	$202,156	$295,724	$-58,595
2018	$204,675	$215,168	$366,773	$-10,493

AMERICAN LEGION POST 396