AMERICAN LEGION 148 (EIN 351184145) - 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

1919

Legal Domicile

Principal Officer

ANTHONY PAYNE

Phone

2604234751

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION 148, founded in 1919, is a small nonprofit that reported $424K in total revenue in fiscal year 2023. Expenses of $397K left a modest 6% surplus.

Mission

THE AMERICAN LEGION POST 148 IS A VETERANS' ORGANIZATION PROVIDING ASSISTANCE AND SUPPORT TO VETERANS IN THE COMMUNITY, STATE AND NATION.

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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 $51,245

Program Service Revenue $0

Investment Income $0

Other Revenue $373,161

TOTAL REVENUE $424,406

Expense Breakdown

Grants Paid $6,220

Salaries & Benefits $34,012

Fundraising Expenses $0

Other Expenses $357,016

TOTAL EXPENSES $397,248

Year-over-Year Comparison

	2023	2022	Change
Revenue	$424,406	$414,195	+0.0%
Expenses	$397,248	$414,543	0.0%
Net Income	$27,158	$-348	-79.0%

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

$12,050

Total Directors

$12,050

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANTHONY PAYNE	COMMANDER	20.00	Officer Director	$0	$0	$0
JOSEPH LEWIS	1ST VICE COM	10.00	Officer Director	$0	$0	$0
STEPHEN LANIER	2ND VICE COM	10.00	Officer Director	$0	$0	$0
FRANKIE BILLINGSLEY	3RD VICE COM	10.00	Officer Director	$0	$0	$0
KENDERICK BOYD	ADJUTANT	10.00	Officer Director	$0	$0	$0
DARNELL MILLER	JUDGE ADVOCA	20.00	Officer Director	$0	$0	$0
SHERYL EDWARDS	FINANCE OFFI	20.00	Officer Director	$12,050	$0	$12,050
JERRY BURCH	CHAPLAIN	20.00	Officer Director	$0	$0	$0
BENNIE EDWARDS	SERGEANT AT	20.00	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
2024	No data	No data	No data	No data
2023	$424,406	$397,248	$209,142	$27,158
2022	$414,195	$414,543	$182,051	$-348
2021	$289,010	$311,543	$181,812	$-22,533
2020	$174,792	$209,015	$204,398	$-34,223
2019	$355,751	$309,143	$237,695	$46,608
2018	$314,218	$336,937	$197,251	$-22,719

AMERICAN LEGION 148