AMERICAN LEGION POST 442 (EIN 340054507) - 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

1920

Legal Domicile

Principal Officer

JAMES S HART

Phone

3308531196

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 442, founded in 1920, is a small nonprofit that reported $167K in total revenue in fiscal year 2023. Revenue surged 111% from the prior year, signaling strong growth momentum.

Mission

THE ORGANIZATION PROMOTES THE VETERANS' REMEMBERANCE OF THOSE WHO SERVED 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $166,823

TOTAL REVENUE $166,823

Expense Breakdown

Grants Paid $42,043

Salaries & Benefits $67,099

Fundraising Expenses $0

Program Expenses $158,126

Other Expenses $52,927

TOTAL EXPENSES $162,069

Year-over-Year Comparison

	2023	2022	Change
Revenue	$166,823	$79,083	+1.1%
Expenses	$162,069	$118,509	+0.4%
Net Income	$4,754	$-39,426	-1.1%

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

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
MICHELLE HOMAN	POST ADJUTAN	5.00	Director	$0	$0	$0
DONALD DUNCAN	1ST VICE COM	5.00	Officer	$0	$0	$0
JAMES S HART	COMMANDER	5.00	Officer	$0	$0	$0
FRANK SHAGNOT JR	2ND VICE COM	5.00	Officer	$0	$0	$0
ZEB LOCKLEAR	CHAPLAIN	5.00	Officer	$0	$0	$0
MARK MILLS	FINANCE OFFI	5.00	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	No data	No data	No data	No data
2023	$166,823	$162,069	$65,677	$4,754
2022	$79,083	$118,509	$61,050	$-39,426
2021	$156,724	$128,283	$101,233	$28,441

AMERICAN LEGION POST 442