American Legion Post 105 Madison Memorial (EIN 237207067) - 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

1950

Legal Domicile

Principal Officer

Phil Robinett

Phone

7408529196

Tax Period

2023-01-01 to 2023-12-31

American Legion Post 105 Madison Memorial, founded in 1950, is a micro nonprofit that reported $81K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $95K exceeded revenue, resulting in a 19% operating deficit.

Mission

Provide scholarships for schools, help veterans in need, donate to other charities for the city and for the county organizations.

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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 $33,383

Program Service Revenue $0

Investment Income $6

Other Revenue $47,186

TOTAL REVENUE $80,575

Expense Breakdown

Grants Paid $51,932

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $43,557

TOTAL EXPENSES $95,489

Year-over-Year Comparison

	2023	2022	Change
Revenue	$80,575	$149,481	-0.5%
Expenses	$95,489	$137,310	-0.3%
Net Income	$-14,914	$12,171	-2.2%

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

131

Employees

N/A

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
Tom Galluzzo	Commander	20.00	Officer	$0	$0	$0
David Turvey	1st Vice Comman	20.00	Officer	$0	$0	$0
Seth Roberts	2nd Vice Comman	20.00	Officer	$0	$0	$0
Phil Robinett	Finance Officer	20.00	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	$80,575	$95,489	$381,750	$-14,914
2022	$149,481	$137,310	$396,664	$12,171
2020	$76,834	$51,543	$356,514	$25,291

American Legion Post 105 Madison Memorial