American Legion Post 23 (EIN 314115656) - 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

1945

Legal Domicile

Phone

7403533030

Tax Period

2024-01-01 to 2024-12-31

American Legion Post 23, founded in 1945, is a small nonprofit that reported $878K in total revenue in fiscal year 2024. Revenue surged 55% from the prior year, signaling strong growth momentum. Expenses of $747K left a modest 15% surplus.

Mission

Organization of past and present members of the armed forces

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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 (2024)

Revenue Breakdown

Contributions & Grants $30,930

Program Service Revenue $0

Investment Income $0

Other Revenue $847,203

TOTAL REVENUE $878,133

Expense Breakdown

Grants Paid $294,099

Salaries & Benefits $265,432

Fundraising Expenses $0

Program Expenses $688,170

Other Expenses $187,397

TOTAL EXPENSES $746,928

Year-over-Year Comparison

	2024	2023	Change
Revenue	$878,133	$566,786	+0.5%
Expenses	$746,928	$523,672	+0.4%
Net Income	$131,205	$43,114	+2.0%

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

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

$33,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jerry Howe	Commander	20.00	Officer	$16,900	$0	$16,900
Bill Dillon	Finance Officer	20.00	Officer	$16,900	$0	$16,900
Doug Boyd	Trustee	0.50	Director	$0	$0	$0
Stan Richards	Trustee	0.50	Director	$0	$0	$0
John Brisker	Trustee	0.50	Director	$0	$0	$0
Gerald Penix	Trustee	0.50	Director	$0	$0	$0
Susan Frasher	Chaplin	0.50	Director	$0	$0	$0
Bud Loper	Sgt At Arms	0.50	Director	$0	$0	$0
Jimmy Pinson	Trustee	0.50	Director	$0	$0	$0
John Simon	1st Vice Commander	1.00	Officer	$0	$0	$0
Doug Whitman	Adjutant	2.00	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	$878,133	$746,928	$416,079	$131,205
2023	$566,786	$523,672	$287,158	$43,114
2022	$277,244	$350,015	$241,600	$-72,771
2021	$346,584	$252,360	$313,175	$94,224
2020	$214,458	$205,681	$218,020	$8,777
2019	$206,143	$222,870	$211,101	$-16,727
2018	$251,776	$287,231	$231,909	$-35,455
2017	$193,017	$198,953	$261,532	$-5,936

American Legion Post 23