LEON BURSON POST 395 AMERICAN LEGION (EIN 366207368) - 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

1920

Legal Domicile

Principal Officer

ART KILLEY

Tax Period

2023-01-01 to 2023-12-31

LEON BURSON POST 395 AMERICAN LEGION, founded in 1920, is a micro nonprofit that reported $76K in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $100K exceeded revenue, resulting in a 32% operating deficit.

Mission

PROVIDE SERVICES TO MILITARY VETERANS, THEIR FAMILY AND THE SURROUNDING 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 $16,505

Program Service Revenue $5,056

Investment Income $9

Other Revenue $54,131

TOTAL REVENUE $75,701

Expense Breakdown

Grants Paid $0

Salaries & Benefits $41,436

Fundraising Expenses $0

Other Expenses $58,311

TOTAL EXPENSES $99,747

Year-over-Year Comparison

	2023	2022	Change
Revenue	$75,701	$102,957	-0.3%
Expenses	$99,747	$117,600	-0.2%
Net Income	$-24,046	$-14,643	+0.6%

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	Role	Reportable Comp	Other Comp	Total
ART KILLEY	FINANCE OFFICER	Officer Director	$0	$0	$0
BRIAN CLASON	SGT AT ARMS	Officer	$0	$0	$0
WENDELL DOMINY	POST ADJUANT	Officer	$0	$0	$0
GARY FRULAND	COMMANDER	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
2023	$75,701	$99,747	$85,503	$-24,046
2022	$102,957	$117,600	$109,691	$-14,643
2021	$112,166	$131,717	$130,837	$-19,551
2020	$84,972	$91,763	$145,483	$-6,791
2019	$79,868	$93,218	$129,842	$-13,350
2018	$92,866	$107,766	$143,615	$-14,900

LEON BURSON POST 395 AMERICAN LEGION