AMERICAN LEGION POST 321 (EIN 222659784) - 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

1932

Legal Domicile

Principal Officer

JOHN OSORIO

Phone

7325755993

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 321, founded in 1932, is a small nonprofit that reported $136K in total revenue in fiscal year 2023. Expenses of $119K left a modest 13% surplus.

Mission

TO SERVE THE NEEDS OF VETERANS, THEIR WIDOWS AND DEPENDENT CHILDREN.

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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 $25,164

Investment Income $0

Other Revenue $111,273

TOTAL REVENUE $136,437

Expense Breakdown

Grants Paid $3,436

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $97,764

Other Expenses $115,400

TOTAL EXPENSES $118,836

Year-over-Year Comparison

	2023	2022	Change
Revenue	$136,437	$136,967	0.0%
Expenses	$118,836	$122,047	0.0%
Net Income	$17,601	$14,920	+0.2%

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

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
WILLIAM SCHULTZ	SERVICE/TRUSTEE	5.00	Officer Director	$0	$0	$0
TOM PARNABE	HISTORIAN /TRUSTEE	5.00	Officer Director	$0	$0	$0
BILL SIMON	TRUSTEE	5.00	Director	$0	$0	$0
BOB GRIMSHAW	TRUSTEE	5.00	Director	$0	$0	$0
ED PRINCE	TRUSTEE	5.00	Director	$0	$0	$0
JOHN DAYBACK	TRUSTEE	5.00	Director	$0	$0	$0
ROB SANDIN	COMMANDER	5.00	Officer	$0	$0	$0
FRANK WELLS	ADJUTANT/FIRST VICE	5.00	Officer	$0	$0	$0
MIKE SULLIVAN	SECOND VICE	5.00	Officer	$0	$0	$0
DICK KLING	THIRD VICE	5.00	Officer	$0	$0	$0
JOHN OSORIO	FINANCE	5.00	Officer	$0	$0	$0
STANLEY BARASCH	CHAPLAIN	5.00	Officer	$0	$0	$0
HERB SCHWEDES	JUDGE ADV.	5.00	Officer	$0	$0	$0
BILL GILKISON	SGT AT ARMS	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	$136,437	$118,836	$405,348	$17,601
2022	$136,967	$122,047	$413,267	$14,920
2021	$104,711	$117,757	$428,190	$-13,046
2020	$100,828	$98,303	$451,656	$2,525
2019	$126,276	$134,337	$460,252	$-8,061
2018	$175,356	$137,182	$492,258	$38,174

AMERICAN LEGION POST 321