AMERICAN LEGION POST #400 (EIN 356076835) - 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

1946

Legal Domicile

Principal Officer

MICHAEL BREWINGTON

Phone

2193691242

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION POST #400, founded in 1946, is a small nonprofit that reported $225K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

PROVIDE FRATERNAL AND SOCIAL SERVICES TO VETERANS OF THE UNITED STATES MILITARY SERVICES

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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 (2024)

Revenue Breakdown

Contributions & Grants $7,339

Program Service Revenue $0

Investment Income $18

Other Revenue $218,016

TOTAL REVENUE $225,373

Expense Breakdown

Grants Paid $0

Salaries & Benefits $113,561

Fundraising Expenses $0

Other Expenses $130,427

TOTAL EXPENSES $243,988

Year-over-Year Comparison

	2024	2023	Change
Revenue	$225,373	$201,284	+0.1%
Expenses	$243,988	$224,941	+0.1%
Net Income	$-18,615	$-23,657	-0.2%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD G BURDINE	HISTORIAN	3.00	Officer	$0	$0	$0
THOMAS HARROLD	COMMANDER	10.00	Officer	$0	$0	$0
DENNIS MAZZORANA	1ST VICE CHMN	3.00	Officer	$0	$0	$0
DAVE TROTH	2ND VICE CHMN	5.00	Officer	$0	$0	$0
MICHAEL BREWINGTON	FINANCE OFFICER	8.00	Officer	$0	$0	$0
GEORGEAN COOK	ADJUTANT/SGT AT ARMS	3.00	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	$225,373	$243,988	$92,800	$-18,615
2023	$201,284	$224,941	$113,221	$-23,657
2022	$179,486	$209,775	$141,759	$-30,289
2021	$184,391	$202,921	$162,404	$-18,530
2020	$137,599	$148,718	$181,974	$-11,119
2019	$143,351	$154,780	$181,072	$-11,429
2018	$149,830	$141,320	$187,054	$8,510

AMERICAN LEGION POST #400