AMERICAN LEGION POST 245 INC (EIN 256086435) - 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

1933

Legal Domicile

Principal Officer

LELAND HESS

Phone

8142376880

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 245 INC, founded in 1933, is a small nonprofit that reported $301K in total revenue in fiscal year 2023. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $594K exceeded revenue, resulting in a 97% operating deficit.

Mission

TO PROVIDE SOCIAL CLUB FACILITIES FOR THE USE OF AMERICAN LEGION MEMBERS

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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 $23,085

Program Service Revenue $0

Investment Income $0

Other Revenue $277,860

TOTAL REVENUE $300,945

Expense Breakdown

Grants Paid $309,059

Salaries & Benefits $118,911

Fundraising Expenses $0

Other Expenses $166,179

TOTAL EXPENSES $594,149

Year-over-Year Comparison

	2023	2022	Change
Revenue	$300,945	$477,657	-0.4%
Expenses	$594,149	$507,371	+0.2%
Net Income	$-293,204	$-29,714	+8.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SMERBECK	PRESIDENT	10.00	Officer Director	$0	$0	$0
CHRIS SOLO	TREASURER	10.00	Officer Director	$0	$0	$0
RICH JACKSON	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
LELAND HESS	SECRETARY	6.00	Officer 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
2023	$300,945	$594,149	No data	$-293,204
2022	$477,657	$507,371	$293,317	$-29,714
2021	$483,190	$457,458	$324,741	$25,732
2020	$297,313	$444,768	$300,272	$-147,455
2019	$441,588	$477,454	$412,735	$-35,866
2018	$401,380	$435,606	$437,412	$-34,226

AMERICAN LEGION POST 245 INC