AMERICAN LEGION BBK POST #480 (EIN 370643681) - 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

Tax Period

2023-08-01 to 2024-07-31

AMERICAN LEGION BBK POST #480, founded in 1920, is a small nonprofit that reported $360K in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $428K exceeded revenue, resulting in a 19% operating deficit.

Mission

DOMESTIC VETERANS ORGANIZATION

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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 $17,445

Program Service Revenue $1,859

Investment Income $7,035

Other Revenue $333,618

TOTAL REVENUE $359,957

Expense Breakdown

Grants Paid $9,300

Salaries & Benefits $213,661

Fundraising Expenses $0

Program Expenses $16,035

Other Expenses $198,299

TOTAL EXPENSES $427,995

Year-over-Year Comparison

	2023	2022	Change
Revenue	$359,957	$486,977	-0.3%
Expenses	$427,995	$476,900	-0.1%
Net Income	$-68,038	$10,077	-7.8%

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

174

Independent Members

174

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
BRUCE FIENE	DIRECTOR	8.00	Director	$0	$0	$0
ROY DIERCKS	DIRECTOR	8.00	Director	$0	$0	$0
TERRY NAGEL	DIRECTOR	8.00	Director	$0	$0	$0
MICHAEL GEMMILL	FINANCE OFFICER	12.00	Officer	$0	$0	$0
MARK HANKS	COMMANDER	20.00	Officer	$0	$0	$0
HARRY RALFHS	SR VICE	8.00	Officer	$0	$0	$0
BILL GRAFTON	JR VICE	8.00	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	$359,957	$427,995	$815,965	$-68,038
2023	$486,977	$476,900	$919,749	$10,077
2022	$573,909	$385,508	$928,088	$188,401
2021	$231,048	$309,066	$711,488	$-78,018
2020	$231,142	$345,441	$797,139	$-114,299
2019	$532,380	$566,455	$1,086,580	$-34,075
2018	$1,080,335	$461,423	$1,515,444	$618,912

AMERICAN LEGION BBK POST #480