AMERICAN LEGION NE POST 459 (EIN 381286991) - 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

1947

Legal Domicile

Principal Officer

TED TERHUNE

Phone

6162910132

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION NE POST 459, founded in 1947, is a small nonprofit in the Public & Societal Benefit sector that reported $128K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. Expenses of $181K exceeded revenue, resulting in a 42% operating deficit.

Mission

TO CONTINUE TO WELCOME ALL MILITARY PERSONNEL SERVING OUR COUNTRY. HELP VETERANS SERVE THEIR GOD, COUNTRY, AND COMMUNITY. GOALS ARE TO IMPLEMENT THE GOALS, ASPIRATIONS, DREAMS, PEACE, AND BLESSINGS FOR OUR COUNTRY, FRIENDS, AND FAMILIES EMBODIED IN OUR ASSOCIATION.

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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 $15,570

Program Service Revenue $0

Investment Income $635

Other Revenue $111,564

TOTAL REVENUE $127,769

Expense Breakdown

Grants Paid $910

Salaries & Benefits $59,014

Fundraising Expenses $0

Other Expenses $121,108

TOTAL EXPENSES $181,032

Year-over-Year Comparison

	2023	2022	Change
Revenue	$127,769	$156,409	-0.2%
Expenses	$181,032	$166,405	+0.1%
Net Income	$-53,263	$-9,996	+4.3%

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
TED TERHUNE	COMMANDER	10.00	Officer Director	$0	$0	$0
NICOLE RUSS	FINANCE OFFI	5.00	Officer Director	$0	$0	$0
KEVIN RUSS	SENIOR VICE	6.00	Officer Director	$0	$0	$0
ERIN BYRON	JUNIOR VICE	1.00	Officer Director	$0	$0	$0
MERLIN PEACY	ADJUTANT	3.00	Officer Director	$0	$0	$0
DON JONES	CHAPLAIN	0.50	Officer Director	$0	$0	$0
JERRY DENNIS	JUDGE AD/SER	16.00	Officer Director	$0	$0	$0
HANK JANSMA	SGT AT ARMS	0.50	Officer 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
2023	$127,769	$181,032	$122,313	$-53,263
2022	$156,409	$166,405	$175,576	$-9,996
2021	$145,645	$162,262	$185,572	$-16,617
2020	$81,890	$121,784	$203,040	$-39,894
2019	$165,577	$168,021	$246,298	$-2,444
2018	$179,750	$205,852	$257,666	$-26,102

AMERICAN LEGION NE POST 459