LELAND M BARNETT POST 123 THE AMERICAN LEGION (EIN 316049091) - 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

1922

Legal Domicile

Phone

5133967337

Tax Period

2025-01-01 to 2025-12-31

LELAND M BARNETT POST 123 THE AMERICAN LEGION, founded in 1922, is a small nonprofit in the Public & Societal Benefit sector that reported $133K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $114K left a modest 14% surplus.

Mission

Assist various military veteran and community and community groups to provide activities for military veterans and the families

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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 $0

Program Service Revenue $41,407

Investment Income $0

Other Revenue $91,632

TOTAL REVENUE $133,039

Expense Breakdown

Grants Paid $15,160

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $77,087

Other Expenses $98,613

TOTAL EXPENSES $113,773

Year-over-Year Comparison

	2025	2024	Change
Revenue	$133,039	$149,022	-0.1%
Expenses	$113,773	$91,863	+0.2%
Net Income	$19,266	$57,159	-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

192

Employees

N/A

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
Rick Hursh	Commander	8.00	Officer	$0	$0	$0
David Bientz	Executive Board	2.00	Officer	$0	$0	$0
Rick Paul	Adjutant/Finance Officer	20.00	Officer	$0	$0	$0
James Mickey Williams	Executive Board	2.00	Officer	$0	$0	$0
Edward Reed	Executive Board/Grill Room Chairman	5.00	Officer	$0	$0	$0
Richard Rice	Vice Commander	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
2025	$133,039	$113,773	$143,895	$19,266
2024	$149,022	$91,863	$124,629	$57,159

LELAND M BARNETT POST 123 THE AMERICAN LEGION