AMERICAN LEGION SANER POST 228 (EIN 341037037) - 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

1988

Legal Domicile

Principal Officer

RICK SMATHERS

Phone

7407954190

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION SANER POST 228, founded in 1988, is a small nonprofit in the Mutual Benefit sector that reported $152K in total revenue in fiscal year 2025. Revenue fell 43% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $52K, a strong 34% operating margin.

Mission

TO PROVIDE SERVICES FOR AND HONOR THE CITIZENS WHO SERVED IN THE ARMED FORCES OF THE UNITED STATES.

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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 $23,616

Program Service Revenue $0

Investment Income $9,972

Other Revenue $118,827

TOTAL REVENUE $152,415

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,275

Fundraising Expenses $0

Program Expenses $100,004

Other Expenses $44,729

TOTAL EXPENSES $100,004

Year-over-Year Comparison

	2025	2024	Change
Revenue	$152,415	$267,839	-0.4%
Expenses	$100,004	$145,538	-0.3%
Net Income	$52,411	$122,301	-0.6%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY BAKER	1ST VICE	10.00	Director	$0	$0	$0
LOU BROWN	TRUSTEE	10.00	Director	$0	$0	$0
WES DIETRICH	TRUSTEE	10.00	Officer Director	$0	$0	$0
DAN PFALZGRAF	2ND VICE	10.00	Director	$0	$0	$0
DON DIETRICH	TRUSTEE	10.00	Director	$0	$0	$0
RICK SMATHERS	ADJUTANT	12.00	Officer Director	$0	$0	$0
TOM BEATTY	COMMANDER	8.00	Director	$0	$0	$0
DUANE BRAGUE	CHAPLAIN	2.00	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
2025	$152,415	$100,004	$402,273	$52,411
2024	No data	No data	No data	No data
2023	$137,026	$95,396	$221,979	$41,630
2022	$88,018	$88,828	$180,349	$-810
2021	$78,428	$79,120	$204,632	$-692
2020	$63,033	$58,384	$184,079	$4,649
2019	$82,558	$79,485	$179,430	$3,073
2018	$117,365	$104,311	$176,357	$13,054

AMERICAN LEGION SANER POST 228