AMERICAN LEGION POST 323 (EIN 366207153) - 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

THOMAS E BOGNER

Phone

3093643025

Tax Period

2024-08-01 to 2025-07-31

AMERICAN LEGION POST 323, founded in 1941, is a micro nonprofit that reported $41K in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $82K exceeded revenue, resulting in a 98% operating deficit.

Mission

TO ASSIST VETERANS AND THEIR FAMILIES IN NEED; TO PROMOTEAND PERFORM CIVIC DUTIES FOR THE GOOD OF THE COMMUNIT; TO SUPPORT ENDEAVOURS OF OUR YOUTH TO GROW AS RESPOSIBLE ADULTS.

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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 $37,243

Program Service Revenue $3,695

Investment Income $417

Other Revenue $0

TOTAL REVENUE $41,355

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,404

Other Expenses $81,845

TOTAL EXPENSES $81,845

Year-over-Year Comparison

	2024	2023	Change
Revenue	$41,355	$33,339	+0.2%
Expenses	$81,845	$37,351	+1.2%
Net Income	$-40,490	$-4,012	+9.1%

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

N/A

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
TROY ROBERTSON	ADJUTANT	3.00	Officer	$0	$0	$0
ROGER MASTERS	COMMANDER	6.00	Officer	$0	$0	$0
TOM BOGNER	FINANCE OFFICER	4.00	Officer	$0	$0	$0
KEN WILLIAMSON	SERVICE OFFICER	2.00	Officer	$0	$0	$0
ROGER HARBISON	DIRECTOR	2.00	Director	$0	$0	$0
RANDY WITKO	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HUNT	DIRECTOR	2.00	Director	$0	$0	$0
STEVE KISSNER	SENIOR VICE COMMANDER	1.00	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	$41,355	$81,845	$349,644	$-40,490
2024	$33,339	$37,351	$290,134	$-4,012
2023	$30,316	$37,740	$294,146	$-7,424
2022	$29,522	$24,666	$301,570	$4,856
2021	$40,437	$40,724	$296,714	$-287
2020	$40,627	$29,580	$287,001	$11,047

AMERICAN LEGION POST 323