AMERICAN LEGION POST 317 AMERICAN LEGION POST 317 (EIN 351276501) - 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

1920

Legal Domicile

Principal Officer

GREGORY SUMPTER

Phone

7654329886

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 317 AMERICAN LEGION POST 317, founded in 1920, is a small nonprofit that reported $108K in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $98K left a modest 9% surplus.

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 $17,385

Program Service Revenue $40,378

Investment Income $8,013

Other Revenue $42,104

TOTAL REVENUE $107,880

Expense Breakdown

Grants Paid $2,300

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $95,849

Other Expenses $96,100

TOTAL EXPENSES $98,400

Year-over-Year Comparison

	2025	2024	Change
Revenue	$107,880	$92,681	+0.2%
Expenses	$98,400	$79,126	+0.2%
Net Income	$9,480	$13,555	-0.3%

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

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
LARRY FLOOK	COMMANDER	002.00	Director	$0	$0	$0
GREGORY SUMPTER	1ST VICE COMMANDER	002.00	Officer Director	$0	$0	$0
LEWIS MOLOCK	2ND VICE COMMANDER	002.00	Director	$0	$0	$0
GREGORY SUMPTER	ADJUTANT	002.00	Officer Director	$0	$0	$0
EARL KINSLOW	SGT AT ARMS	002.00	Officer Director	$0	$0	$0
DON RIEBE	EXECUTIVE BOARD	002.00	Director	$0	$0	$0
BOB SILCOX	EXECUTIVE BOARD	002.00	Director	$0	$0	$0
GREGORY SUMPTER	CLUB ROOM MANAGER	002.00	Director	$0	$0	$0
STAN JOHNSON	FINANCE OFFICER	002.00	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	$107,880	$98,400	$367,079	$9,480
2024	No data	No data	No data	No data
2023	$53,707	$67,927	$311,394	$-14,220

AMERICAN LEGION POST 317 AMERICAN LEGION POST 317