AMERICAN LEGION 854 (EIN 362123958) - 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

Tax Period

2022-08-01 to 2023-07-31

American Legion 854, founded in 1946, is a small nonprofit that reported $403K in total revenue in fiscal year 2018. Revenue decreased 17% compared to the prior year. Expenses of $355K left a modest 12% surplus.

Mission

PROVIDE SERVICES FOR VETERAS. PROVIDE A LOCATION FOR MEETINGS FOR VETERANS INCLUDING SOCIAL ACTIVITIES. HELP SUPPORT VARIOUS CHARITABLE FUNCTIONS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $99,932

Program Service Revenue $12,728

Investment Income $20

Other Revenue $170,197

TOTAL REVENUE $282,877

Expense Breakdown

Grants Paid $3,299

Salaries & Benefits $77,658

Fundraising Expenses $0

Program Expenses $303,355

Other Expenses $215,213

TOTAL EXPENSES $309,980

Year-over-Year Comparison

	2022	2021	Change
Revenue	$282,877	$231,678	+0.2%
Expenses	$309,980	$238,877	+0.3%
Net Income	$-27,103	$-7,199	+2.8%

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
WILLIAM COOPER	HISTORIAN	15.00	Officer	$0	$0	$0
RICH VANCUS	SERGEANT AT ARMS	15.00	Officer	$0	$0	$0
DAVID LANGE	COMMANDER	30.00	Officer	$0	$0	$0
JAMES CUMMINGS	FINANCE OFFICER	15.00	Officer	$0	$0	$0
BRUCE PETERSON	ADJUTANT	15.00	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$282,877	$309,980	$555,977	$-27,103
2022	$231,678	$238,877	$538,495	$-7,199
2021	$214,533	$246,279	$552,843	$-31,746
2020	$372,329	$341,789	$579,578	$30,540
2019	$402,630	$354,771	$482,564	$47,859

AMERICAN LEGION 854