SOCIETY OF THE FIRST INFANTRY DIV (EIN 231406959) - 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

1963

Legal Domicile

Phone

7855796761

Tax Period

2025-01-01 to 2025-12-31

SOCIETY OF THE FIRST INFANTRY DIV, founded in 1963, is a small nonprofit in the Public & Societal Benefit sector that reported $141K in total revenue in fiscal year 2025. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $130K left a modest 8% surplus.

Mission

ACTIVITIES FOR BENEFIT OF VETERAN MEMBERS OF THE 1ST INFANTRY DIVISION OF THE UNITED STATES ARMY

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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 (2025)

Revenue Breakdown

Contributions & Grants $95,555

Program Service Revenue $0

Investment Income $44,777

Other Revenue $558

TOTAL REVENUE $140,890

Expense Breakdown

Grants Paid $167

Salaries & Benefits $70,597

Fundraising Expenses $21,512

Program Expenses $37,568

Other Expenses $42,905

TOTAL EXPENSES $129,558

Year-over-Year Comparison

	2025	2024	Change
Revenue	$140,890	$267,072	-0.5%
Expenses	$129,558	$189,337	-0.3%
Net Income	$11,332	$77,735	-0.9%

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

$45,500

Total Directors

$45,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSHUA SANDLIN	EXECUTIVE DIRECTOR	20.00	Officer Director	$45,500	$0	$45,500
JOSEPH M MARTIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVID SOLOMON	VP FINANCE	1.00	Officer Director	$0	$0	$0
RANDY DRAGON	VP REUNIONS	1.00	Officer Director	$0	$0	$0
BRENT CUMMINGS	VP MEMBERSHIP	1.00	Director	$0	$0	$0
OLIVIA WILKERSON	SECRETRY	1.00	Officer Director	$0	$0	$0
HARRY HARDY	JUDGE ADVOCATE	1.00	Director	$0	$0	$0
JOHN G COTTINGHAM	CHAPLAIN	1.00	Director	$0	$0	$0
TIMOTHY KNIGHT	HISTORIAN	1.00	Director	$0	$0	$0
CINDY N ROBISON	TREASURER	0.00	Officer Director	$0	$0	$0
PAUL LEIFHOLTZ	DIRECTOR	0.00	Director	$0	$0	$0
GARY MCCORMICK	DIRECTOR	0.00	Director	$0	$0	$0
BRENT CUMMINGS	DIRECTOR	0.00	Director	$0	$0	$0
LARRY VAN KURAN	DIRECTOR	0.00	Director	$0	$0	$0
MICHAEL MACDONALD	DIRECTOR	0.00	Director	$0	$0	$0
JOSEPH RICHARD	DIRECTOR	0.00	Director	$0	$0	$0
DON ULRICH	DIRECTOR	0.00	Director	$0	$0	$0
ROBERT CORBIN	DIRECTOR	0.00	Director	$0	$0	$0
TERRY HUESER	DIRECTOR	0.00	Director	$0	$0	$0
GREG FONTENOT	DIRECTOR	0.00	Director	$0	$0	$0
JAMES CHAMPAGNE	DIRECTOR	0.00	Director	$0	$0	$0
ROBERT DURBIN	DIRECTOR	0.00	Director	$0	$0	$0
MONTE RONE	DIRECTOR	0.00	Director	$0	$0	$0
DEREK NOYES	DIRECTOR	0.00	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	$140,890	$129,558	$1,639,760	$11,332
2024	$267,072	$189,337	$1,404,257	$77,735
2023	$225,487	$196,245	$1,361,987	$29,242
2022	$216,977	$181,104	$1,213,978	$35,873
2021	$414,887	$222,631	$1,428,330	$192,256
2020	$256,011	$144,332	$1,259,515	$111,679
2019	$220,611	$259,642	$1,051,788	$-39,031
2018	$279,828	$304,710	$964,884	$-24,882

SOCIETY OF THE FIRST INFANTRY DIV