AMERICAN LEGION OBRIEN POST 326 (EIN 341490592) - 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

1957

Legal Domicile

Principal Officer

TIMOTHY SAGE

Phone

4193424426

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION OBRIEN POST 326, founded in 1957, is a micro nonprofit that reported $47K in total revenue in fiscal year 2023. Revenue surged 284% from the prior year, signaling strong growth momentum. Expenses of $96K exceeded revenue, resulting in a 105% operating deficit.

Mission

SOCIAL CLUB

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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 $2,800

Program Service Revenue $6,331

Investment Income $1,929

Other Revenue $35,894

TOTAL REVENUE $46,954

Expense Breakdown

Grants Paid $0

Salaries & Benefits $37,128

Fundraising Expenses $0

Other Expenses $59,327

TOTAL EXPENSES $96,455

Year-over-Year Comparison

	2023	2022	Change
Revenue	$46,954	$12,224	+2.8%
Expenses	$96,455	$53,395	+0.8%
Net Income	$-49,501	$-41,171	+0.2%

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
GARRY L BARNETT	2ND VICE COM	1.00	Officer Director	$0	$0	$0
BRIAN CLAYTOR	TRUSTEE	1.00	Director	$0	$0	$0
GLEN FIDLER	FINANCIAL OF	1.00	Officer Director	$0	$0	$0
JAMES E FIDLER	TRUSTEE	1.00	Director	$0	$0	$0
EVERETTE C MCCLAIN	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL METZGER	HISTORIAN	1.00	Director	$0	$0	$0
ROBERT A PAYNE	TRUSTEE	1.00	Director	$0	$0	$0
RALPH A ROSINSKY	COMMANDER	1.00	Officer Director	$0	$0	$0
TIMOTHY SAGE	INCOMING COM	1.00	Officer Director	$0	$0	$0
JOHN B TERRY	1ST VICE CMD	1.00	Officer 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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$46,954	$96,455	$861,940	$-49,501
2022	$12,224	$53,395	$1,172,128	$-41,171
2021	$129,118	$102,655	$1,027,165	$26,463
2020	$115,236	$105,998	$883,081	$9,238
2019	$147,467	$139,983	$829,132	$7,484
2018	$183,735	$143,397	$794,429	$40,338

AMERICAN LEGION OBRIEN POST 326