American Legion Department of Michigan (EIN 380297670) - 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

1919

Legal Domicile

Principal Officer

Ronald Runyan

Phone

5173714720

Tax Period

2024-07-01 to 2025-06-30

American Legion Department of Michigan, founded in 1919, is a community nonprofit that reported $3.0M in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year.

Mission

To uphold and defend the Constitution of the United States of America.

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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 $2,459,625

Program Service Revenue $233,861

Investment Income $198,293

Other Revenue $72,023

TOTAL REVENUE $2,963,802

Expense Breakdown

Grants Paid $8,238

Salaries & Benefits $2,024,939

Fundraising Expenses $0

Other Expenses $1,094,201

TOTAL EXPENSES $3,127,378

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,963,802	$3,421,284	-0.1%
Expenses	$3,127,378	$3,121,896	+0.0%
Net Income	$-163,576	$299,388	-1.5%

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

100

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

$97,254

Total Directors

$97,254

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dan Cooper	Department Commander	1.00	Officer Director	$0	$0	$0
Ronald Runyan	Department Adjutant	40.00	Officer Director	$90,054	$7,200	$97,254
Wayne Blank	First Vice Comm & Member Dir	1.00	Officer Director	$0	$0	$0
Jim Austin	Second Vice Commande	1.00	Officer Director	$0	$0	$0
Gary DeMars	First Zone Commander	1.00	Officer Director	$0	$0	$0
David Buist	Second Zone Comm	1.00	Officer Director	$0	$0	$0
Mike Fitzgerald	Third Zone Commander	1.00	Officer Director	$0	$0	$0
Charles Boman	Fourth Zone Commander	1.00	Officer Director	$0	$0	$0
Tom Chernestki	Fifth Zone Commander	1.00	Officer Director	$0	$0	$0
Mike Schlaack	Chaplain	1.00	Officer Director	$0	$0	$0
Leo Cowdry	Finance Officer	1.00	Officer Director	$0	$0	$0
Robert Higley Jr	Historian	1.00	Officer Director	$0	$0	$0
Larry Money	Nat Ex Committeeman	1.00	Officer Director	$0	$0	$0
Brett Holt	Judge Adv & Alt Nat Committeeman	1.00	Officer Director	$0	$0	$0
Bob Salamon	Sergeant-At-Arms	1.00	Officer Director	$0	$0	$0
Brian Mohlman	Immed Past Commander	1.00	Officer Director	$0	$0	$0
Barry Wood	Asst Judge Advocate	1.00	Officer Director	$0	$0	$0
Gary Easterling	VA & R Director	1.00	Officer Director	$0	$0	$0
Adam Lyons	DMS Coordinator	1.00	Officer Director	$0	$0	$0
Richard Lounsbery	Asst Sergeant-At-Arm	1.00	Officer Director	$0	$0	$0
Earl Lash	Asst Sergeant-At-Arm	1.00	Officer Director	$0	$0	$0
Joshua Legnosky	Asst Sergeant-At-Arm	1.00	Officer Director	$0	$0	$0
Sherri Gramlich	Asst Dep Chaplain	1.00	Officer Director	$0	$0	$0
Jan Lepinski	UP Membership Direct	1.00	Officer Director	$0	$0	$0
Scott Nichols	Asst Membership Dir	1.00	Officer Director	$0	$0	$0
Karl Burnett	1st Dist Commander	1.00	Director	$0	$0	$0
Michael Greene	2nd Dist Commander	1.00	Director	$0	$0	$0
Daniel Holdridge	3rd Dist Commander	1.00	Director	$0	$0	$0
Rodney Tolbert	4th Dist Commander	1.00	Director	$0	$0	$0
Patrick Burns	5th Dist Commander	1.00	Director	$0	$0	$0
Roger Deaton	6th Dist Commander	1.00	Director	$0	$0	$0
Jimmy Barrett	7th Dist Commander	1.00	Director	$0	$0	$0
Gene Nethaway	8th Dist Commander	1.00	Director	$0	$0	$0
Yvonne Herter	9th Dist Commander	1.00	Director	$0	$0	$0
Wayne Benson	10th Dist Commander	1.00	Director	$0	$0	$0
Mark Maida	11th Dist Commander	1.00	Director	$0	$0	$0
Tim Walters	12th Dist Commander	1.00	Director	$0	$0	$0
Mark Holthus	16th Dist Commander	1.00	Director	$0	$0	$0
Larry Chase	18th Dist Commander	1.00	Director	$0	$0	$0
Brian Morrison	19th Dist Commander	1.00	Director	$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	$2,963,802	$3,127,378	$7,104,041	$-163,576
2024	$3,421,284	$3,121,896	$6,911,140	$299,388
2023	$3,413,194	$3,106,470	$6,442,170	$306,724
2022	$3,358,121	$3,057,015	$6,218,584	$301,106
2021	$3,234,715	$2,848,925	$6,617,226	$385,790
2020	$3,191,828	$3,143,157	$5,876,189	$48,671

American Legion Department of Michigan