Rock Falls American Legion Post 902 (EIN 362120131) - 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

1996

Legal Domicile

Principal Officer

Darral Mattson

Phone

8156263862

Tax Period

2023-01-01 to 2023-12-31

Rock Falls American Legion Post 902, founded in 1996, is a micro nonprofit that reported $49K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $74K exceeded revenue, resulting in a 52% operating deficit.

Mission

Services for Members, Veterans and Community

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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 $17,916

Program Service Revenue $0

Investment Income $863

Other Revenue $29,862

TOTAL REVENUE $48,641

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $15,662

Other Expenses $72,179

TOTAL EXPENSES $74,102

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,641	$80,229	-0.4%
Expenses	$74,102	$79,389	-0.1%
Net Income	$-25,461	$840	-31.3%

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

247

Independent Members

247

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
Howard Glispie	Finance Officer	6.00	Officer	$0	$0	$0
Roger Jacobs	Scholarship Chairman	5.00	Officer	$0	$0	$0
John Roush	Commander	20.00	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	$48,641	$74,102	$324,647	$-25,461
2022	$79,426	$69,181	$340,376	$10,245
2021	$79,418	$57,773	$338,880	$21,645
2020	$45,678	$54,827	$322,414	$-9,149
2019	$79,887	$84,763	$336,540	$-4,876
2018	$114,441	$86,145	$349,386	$28,296

Rock Falls American Legion Post 902