THE AMERICAN LEGION BOYS STATE (EIN 237362431) - 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

1938

Legal Domicile

Principal Officer

DANNEN MERRILL

Phone

8168762600

Tax Period

2025-01-01 to 2025-12-31

THE AMERICAN LEGION BOYS STATE, founded in 1938, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2025. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $203K, a strong 17% operating margin.

Mission

THE PURPOSE OF THIS ASSOCIATION IS TO ORGANIZE, SUPERVISE, PROCURE AND MAINTAIN A PROGRAM FOR FUNCTIONAL CITIZENSHIP TRAINING FOR YOUNG MEN; TO INSTRUCT, DIRECT, AND ASSIST YOUNG MEN IN THE ORGANIZATION OF POLITICAL ADMINISTRATIVE UNITS COMPARABLE TO STATES, COUNTIES, AND CITIES; TO FURNISH A PROGRAM WHEREBY THE YOUNG MEN SHALL SELECT FROM THEIR NUMBER OFFICERS FOR THE ADMINISTRATION OF SAID UNITS; TO PROMOTE AN INTEREST IN AND AN UNDERSTANDING OF AMERICANISM.

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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 $263,381

Program Service Revenue $931,729

Investment Income $53

Other Revenue $-26,658

TOTAL REVENUE $1,168,505

Expense Breakdown

Grants Paid $0

Salaries & Benefits $156,875

Fundraising Expenses $28,102

Program Expenses $790,195

Other Expenses $808,652

TOTAL EXPENSES $965,527

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,168,505	$939,617	+0.2%
Expenses	$965,527	$823,820	+0.2%
Net Income	$202,978	$115,797	+0.8%

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

220

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
JOHN BUCKWALTER	STATE COMMANDER/PRESIDENT	3.90	Officer Director	$0	$0	$0
BRADFORD LEAR	DIRECTOR THRU 10/24/25	5.80	Officer Director	$0	$0	$0
LOWRY FINLEY-JACKSON	SECRETARY	3.10	Officer Director	$0	$0	$0
NICK EBERT	DEAN OF COUNSELORS	4.80	Director	$0	$0	$0
CURTIS STRUBINGER	DEAN OF EDUCATION	4.80	Director	$0	$0	$0
JEROD BREIT	DEAN OF OPERATIONS	4.80	Director	$0	$0	$0
MIKE STEWART	DEAN OF ADMINISTRATION	4.80	Director	$0	$0	$0
DANNEN MERRILL	TREASURER	4.80	Officer Director	$0	$0	$0
JACK LASKOWITZ	DEAN OF ADMISSIONS THRU 10/24/25	5.80	Director	$0	$0	$0
RYAN SENCIBOY	DIRECTOR OF DEVELOPMENT	4.80	Director	$0	$0	$0
RYAN HENDRICKSON	DIRECTOR OF TECHNOLOGY THRU 10/24/25	4.80	Director	$0	$0	$0
JOSH FOSTER	DEAN OF ADMISSIONS (10/24/25 - PRESENT)	4.80	Director	$0	$0	$0
JOE DURAND	DIRECTOR OF TECHNOLOGY (10/24/25-PRESENT)	4.80	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	$1,168,505	$965,527	$415,813	$202,978
2024	$939,617	$823,820	$216,228	$115,797
2023	$477,690	$767,076	$100,431	$-289,386
2022	$690,284	$696,130	$389,817	$-5,846
2021	$405,544	$445,813	$395,663	$-40,269
2020	$419,031	$226,075	$435,932	$192,956

THE AMERICAN LEGION BOYS STATE