AMERICAN LEGION POST 260 PORT CITY (EIN 356076990) - 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

1941

Legal Domicile

Principal Officer

ARMANDO BERUMEN

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 260 PORT CITY, founded in 1941, is a small nonprofit that reported $215K in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $70K, a strong 33% operating margin.

Mission

DONATE TO COMMUNITY SERVICE, SCHOLARSHIPS, BOYS STATE, PATRIOTIC OBSERVANCES, VETERANS HOMES AND OTHER VETERAN ORGANIZATIONS.

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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 $7,179

Program Service Revenue $0

Investment Income $6

Other Revenue $207,778

TOTAL REVENUE $214,963

Expense Breakdown

Grants Paid $19,150

Salaries & Benefits $38,737

Fundraising Expenses $0

Program Expenses $19,150

Other Expenses $86,683

TOTAL EXPENSES $144,570

Year-over-Year Comparison

	2023	2022	Change
Revenue	$214,963	$187,327	+0.1%
Expenses	$144,570	$145,547	0.0%
Net Income	$70,393	$41,780	+0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRUCE THORN	SGT AT ARMS	12.00	Officer	$0	$0	$0
JERRY KRAJCIR	VICE COMMANDER	16.00	Officer	$0	$0	$0
DONNIE POTTS	HISTORIAN	12.00	Officer	$0	$0	$0
JAMES FADELY	JUDGE ADVOCATE	12.00	Officer	$0	$0	$0
REBECCA BOWIE	FINANCE OFFICER	32.00	Officer	$0	$0	$0
JIM WARNE	ADJUTANT	16.00	Officer	$0	$0	$0
ARMANDO BERUMEN	COMMANDER	28.00	Officer	$0	$0	$0
ROBERT RODRIGUEZ	SERVICE OFFICER	16.00	Officer	$0	$0	$0
RUDOLPH MILLER	VICE COMMANDER	16.00	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	$214,963	$144,570	$329,830	$70,393
2022	$187,327	$145,547	$268,023	$41,780
2021	$198,459	$134,162	$129,706	$64,297
2020	$106,780	$107,976	$90,918	$-1,196
2019	$121,716	$127,077	$95,233	$-5,361
2018	$116,469	$133,491	$107,749	$-17,022

AMERICAN LEGION POST 260 PORT CITY