AMERICAN LEGION

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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

1959

Legal Domicile

Principal Officer

Courtney Cole

Phone

8148875151

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION, founded in 1959, is a small nonprofit in the Recreation & Sports sector that reported $158K in total revenue in fiscal year 2025.

Mission

Support of veterans organization and community support for non-profit, youth and education

Program Service Accomplishments

Program 1

Expenses: $138,695 Revenue: $0

Supported 12 Veterans organizations including VA Hospitals, Va Care Homes and local nursing home

Program 2

Expenses: $23,225 Revenue: $0

Youth Baseball, Youth Trap Team, Youth Swim Team and Scouting USA

Program 3

Expenses: $3,977 Revenue: $0

Smethport Area school district, educational program

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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 $2,250

Program Service Revenue $0

Investment Income $4

Other Revenue $155,490

TOTAL REVENUE $157,744

Expense Breakdown

Grants Paid $46,145

Salaries & Benefits $60,391

Fundraising Expenses $0

Program Expenses $165,897

Other Expenses $59,361

TOTAL EXPENSES $165,897

Year-over-Year Comparison

	2025	2024	Change
Revenue	$157,744	$147,421	+0.1%
Expenses	$165,897	$176,097	-0.1%
Net Income	$-8,153	$-28,676	-0.7%

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
Courtney K Cole	Treasurer	10	Officer	$0	$0	$0
Jeremy Gifford	Secretary	2	Officer	$0	$0	$0
James P Miesowitz	President	2	Officer	$0	$0	$0
Michael Petruzzi	Vice President	2	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
2025	$157,744	$165,897	$47,507	$-8,153
2024	$147,421	$176,097	$56,580	$-28,676
2023	$161,868	$145,593	$85,108	$16,275
2022	$147,710	$150,172	$70,011	$-2,462
2021	$148,408	$119,114	$69,715	$29,294
2019	$128,753	$121,705	$98,714	$7,048