AMERICAN LEGION JAMES FISHER POST 376

EIN: 310709617

Junction City, OH

Total Revenue
$387,074
Total Expenses
$330,244
Total Assets
$725,697
Net Assets
$721,229
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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
1921
Legal Domicile
OH
Principal Officer
Jim Friesner
Phone
7409876057
Tax Period
2025-01-01 to 2025-12-31

AMERICAN LEGION JAMES FISHER POST 376, founded in 1921, is a small nonprofit that reported $387K in total revenue in fiscal year 2025. Expenses of $330K left a modest 15% surplus.

Mission

Provides an Association for Veterans to Preserve the Memories and Incidents of our Wars and to Inculcate Sense of Individual Obligation to the Community.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $18,013
Program Service Revenue $1,558
Investment Income $3,778
Other Revenue $363,725
TOTAL REVENUE $387,074

Expense Breakdown

Grants Paid $86,617
Salaries & Benefits $159,008
Fundraising Expenses $0
Program Expenses $309,399
Other Expenses $82,850
TOTAL EXPENSES $330,244

Year-over-Year Comparison

2025 2024 Change
Revenue $387,074 $400,399 0.0%
Expenses $330,244 $350,631 -0.1%
Net Income $56,830 $49,768 +0.1%
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

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Governance

Voting Members
15
Independent Members
15
Employees
8
Volunteers
N/A

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
7
$7,350
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Donald Kilbarger Finance Officer 10
Officer
$7,350 $0 $7,350
Jim Snider Service Officer 5.0
Director
$0 $0 $0
Dave Voris Executive Committee 5
Director
$0 $0 $0
Tim Paxton Executive Committee 5.0
Director
$0 $0 $0
Dale Ice Executive Committee 5.0
Director
$0 $0 $0
Ralph Erwin Executive Committee 5.0
Director
$0 $0 $0
Everett Tracy Past Commander 5.0
Director
$0 $0 $0
Bill Gilligan Past Commander 5
Director
$0 $0 $0
John Barnett Trustee 5.0
Director
$0 $0 $0
Jim Friesner Commander 10
Officer
$0 $0 $0
Mike Steinmaus 1st Vice 5.0
Officer
$0 $0 $0
Matt Phillips 2nd Vice 5
Officer
$0 $0 $0
Gary Demarco Sgt At Arms 5
Officer
$0 $0 $0
Ken Harris Chaplain 5
Officer
$0 $0 $0
Donald Gossil Adjutant 5
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 $387,074 $330,244 $725,697 $56,830
2024 No data No data No data No data
2023 $393,762 $300,305 $618,957 $93,457
2022 $364,474 $268,329 $527,242 $96,145
2021 $296,038 $253,386 $431,097 $42,652
2020 $208,379 $188,638 $450,916 $19,741
2019 $283,396 $234,580 $465,947 $48,816
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