AMERICAN LEGION POST 234 (EIN 356044254) - 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

1985

Legal Domicile

Principal Officer

MARC LEWIS

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 234, founded in 1985, is a small nonprofit in the Public & Societal Benefit sector that reported $126K in total revenue in fiscal year 2023. Revenue fell 62% from the prior year — a significant decline worth monitoring. Expenses of $158K exceeded revenue, resulting in a 26% operating deficit.

Mission

To unite members in the bonds of fraternity, benevolence and charity.

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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 $2,231

Program Service Revenue $0

Investment Income $0

Other Revenue $123,475

TOTAL REVENUE $125,706

Expense Breakdown

Grants Paid $0

Salaries & Benefits $119,130

Fundraising Expenses $0

Program Expenses $156,748

Other Expenses $38,949

TOTAL EXPENSES $158,079

Year-over-Year Comparison

	2023	2022	Change
Revenue	$125,706	$328,966	-0.6%
Expenses	$158,079	$268,815	-0.4%
Net Income	$-32,373	$60,151	-1.5%

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

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

$17,621

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARC LEWIS	COMMANDER	4.00	Officer	$9,809	$0	$9,809
JEFF CANNON	1ST VICE	2.00	Officer	$7,812	$0	$7,812
JOHN COLLINS	HISTORIAN	2.00	Officer	$0	$0	$0
BRIAN ARMSTRONG	SERGEANT OF ARMS	2.00	Officer	$0	$0	$0
CARL LUNDRUM	JUDGE ADVOCATE	2.00	Officer	$0	$0	$0
CARL OWENS	2ND VICE	2.00	Officer	$0	$0	$0
BARBARA BOWEN	ADJUTANT	2.00	Officer	$0	$0	$0
GAIL COLLINS	CHAPLAIN	2.00	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	$125,706	$158,079	$278,515	$-32,373
2022	$328,966	$268,815	$310,888	$60,151
2021	$43,781	$38,274	$250,737	$5,507
2020	$149,620	$66,871	$489,233	$82,749
2019	$197,064	$85,368	$406,484	$111,696

AMERICAN LEGION POST 234