AMERICAN LEGION POST 284 (EIN 350172963) - 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

1944

Legal Domicile

Principal Officer

CECIL BRUMITT

Phone

5742894459

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 284, founded in 1944, is a small nonprofit that reported $230K in total revenue in fiscal year 2025. Revenue decreased 10% compared to the prior year. The organization ran a surplus of $56K, a strong 24% operating margin.

Mission

VETERANS ORGANIZATION

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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 $0

Investment Income $6

Other Revenue $230,216

TOTAL REVENUE $230,222

Expense Breakdown

Grants Paid $6,386

Salaries & Benefits $42,678

Fundraising Expenses $0

Program Expenses $174,002

Other Expenses $124,938

TOTAL EXPENSES $174,002

Year-over-Year Comparison

	2025	2024	Change
Revenue	$230,222	$254,946	-0.1%
Expenses	$174,002	$199,136	-0.1%
Net Income	$56,220	$55,810	+0.0%

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

$12,100

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLIE FARKAS	FINANCIAL OF	15.00	Director	$12,100	$0	$12,100
JOSEPH MADDEN	CHAPLAIN	N/A	Officer	$0	$0	$0
DONALD OPACZEWSKI	TRUSTEE	N/A	Director	$0	$0	$0
JAMES WAGNER	2ND VICE COM	N/A	Officer	$0	$0	$0
RICHARD SCHWEIZER	ADJUTANT	N/A	Director	$0	$0	$0
JAMES GALWAS	1ST VICE COM	N/A	Officer	$0	$0	$0
JAMES SPYCALSKI	SGT AT ARMS	N/A	Officer	$0	$0	$0
CECIL BRUMITT	COMMANDER	N/A	Officer	$0	$0	$0
DAVE CELMER	HISTORIAN	N/A	Officer	$0	$0	$0
THOMAS TIDEY	TRUSTEE	N/A	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	$230,222	$174,002	$523,246	$56,220
2024	$254,946	$199,136	$507,158	$55,810
2023	$326,096	$209,879	$454,496	$116,217
2022	$250,999	$204,511	$335,039	$46,488
2021	$199,972	$152,559	$291,066	$47,413
2020	$114,938	$143,977	$243,199	$-29,039

AMERICAN LEGION POST 284