AMERICAN LEGION POST 364 (EIN 370622543) - 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

1967

Legal Domicile

Principal Officer

JANICE CLAYTON

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 364, founded in 1967, is a micro nonprofit that reported $97K in total revenue in fiscal year 2018. Revenue decreased 6% compared to the prior year. Expenses of $89K left a modest 8% surplus.

Mission

A VETERANS ORGANIZATION DESIGNED TO PROMOTE THE WELFARE OF ITS MEMBERS

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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 (2025)

Revenue Breakdown

Contributions & Grants $22,399

Program Service Revenue $3,832

Investment Income $0

Other Revenue $110,987

TOTAL REVENUE $137,218

Expense Breakdown

Grants Paid $17,148

Salaries & Benefits $32,577

Fundraising Expenses $0

Other Expenses $99,075

TOTAL EXPENSES $148,800

Year-over-Year Comparison

	2025	2024	Change
Revenue	$137,218	$115,977	+0.2%
Expenses	$148,800	$106,830	+0.4%
Net Income	$-11,582	$9,147	-2.3%

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

Independent Members

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
CHRIS FIELD	TRUSTEE	5	Director	$0	$0	$0
JANICE CLAYTON	COMMANDER	5	Officer	$0	$0	$0
JERRY JOYNER	TRUSTEE	2	Director	$0	$0	$0
PAUL APPLE	TRUSTEE	2	Director	$0	$0	$0
STEVE LAY	TRUSTEE	2	Director	$0	$0	$0
DANNY MITCHELL	ADJUTANT	20	Officer	$0	$0	$0
STEVE WINTERS	VICE COMMANDER	2	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	$137,218	$148,800	$53,158	$-11,582
2024	$115,977	$106,830	$64,697	$9,147
2023	$109,430	$99,106	$55,925	$10,324
2022	$108,786	$98,468	$45,247	$10,318
2021	$86,531	$71,815	$35,375	$14,716
2020	$50,491	$66,189	$18,715	$-15,698
2019	$103,127	$104,886	$35,475	$-1,759
2018	$96,786	$89,274	$37,329	$7,512

AMERICAN LEGION POST 364