AMERICAN LEGION

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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

7405983515

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION, founded in 1945, is a micro nonprofit that reported $89K in total revenue in fiscal year 2025. Revenue grew 19% year-over-year, indicating healthy expansion. Expenses of $84K left a modest 6% surplus.

Mission

Support veterans and active duty military and their families, promote Americanism in the community.

Program Service Accomplishments

Program 1

American Legion Department of Ohio. Support Veteran support programs

Program 2

Local youth organizations. These include local Little League baseball and high school sports and service clubs.

Program 3

Local Veteran assistance

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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 $1,800

Program Service Revenue $0

Investment Income $25

Other Revenue $87,272

TOTAL REVENUE $89,097

Expense Breakdown

Grants Paid $4,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $80,116

TOTAL EXPENSES $84,116

Year-over-Year Comparison

	2025	2024	Change
Revenue	$89,097	$75,158	+0.2%
Expenses	$84,116	$49,000	+0.7%
Net Income	$4,981	$26,158	-0.8%

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

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
Debra Gilchrist	Finance Officer	30	Officer	$0	$0	$0
Mickey Nest	Commander/Adjutant/Gaming Manager	40	Officer	$0	$0	$0
Daniel Shute	Trustee	2	Officer	$0	$0	$0
Debra Gilchrist	Trustee	4	Officer	$0	$0	$0
Paul Perdue	Trustee	2	Officer	$0	$0	$0
Ron Huggins	Trustee	2	Officer	$0	$0	$0
Roger Cline	Trustee	2	Officer	$0	$0	$0
Annette Ensell	Volunteer	24	Key Emp	$0	$0	$0
Kim Nest	Volunteer	20	Key Emp	$0	$0	$0
Lenna Clifton	Volunteer	16	Key Emp	$0	$0	$0
Susan Wilson	Volunteer	10	Key Emp	$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	$89,097	$84,116	$181,563	$4,981
2024	$75,158	$49,000	$176,582	$26,158
2023	$45,204	$12,831	$150,424	$32,373