AMERICAN LEGION POST 97 DEKALB

EIN: 350791094

AUBURN, IN

Total Revenue
$329,600
Total Expenses
$450,311
Total Assets
$756,897
Net Assets
$755,208
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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
1977
Legal Domicile
IN
Principal Officer
WILLIAM TOWLE
Phone
2609253297
Tax Period
2023-01-01 to 2023-12-31

AMERICAN LEGION POST 97 DEKALB, founded in 1977, is a small nonprofit that reported $330K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. Expenses of $450K exceeded revenue, resulting in a 37% operating deficit.

Mission

WE ASSOCIATE OURSELVES TOGETHER FOR THE FOLLOWING PURPOSES: TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A 100 PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $18,828
Program Service Revenue $0
Investment Income $43
Other Revenue $310,729
TOTAL REVENUE $329,600

Expense Breakdown

Grants Paid $114,595
Salaries & Benefits $70,898
Fundraising Expenses $0
Other Expenses $264,818
TOTAL EXPENSES $450,311

Year-over-Year Comparison

2023 2022 Change
Revenue $329,600 $393,399 -0.2%
Expenses $450,311 $413,937 +0.1%
Net Income $-120,711 $-20,538 +4.9%
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

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Governance

Voting Members
5
Independent Members
5
Employees
10
Volunteers
51

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
5
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
WILLIAM TOWLE COMMANDER 1.00
Officer
$0 $0 $0
JERRY WEST 1ST VICE COM 1.00
Officer
$0 $0 $0
FRED KOCH 2ND VICE COM 1.00
Officer
$0 $0 $0
DENNIS MESHBERGER FINANCE OFFI 1.00
Officer
$0 $0 $0
LARRY UEHLEIN ADJUTANT 1.00
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 $329,600 $450,311 $756,897 $-120,711
2022 $393,399 $413,937 $880,878 $-20,538
2021 $593,683 $335,835 $897,583 $257,848
2020 $276,957 $359,078 $639,273 $-82,121
2019 $261,798 $290,498 $722,484 $-28,700
2018 $283,584 $225,197 $752,609 $58,387
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