AMERICAN LEGION Post 528

EIN: 386078105 Public & Societal Benefit

ALTO, MI

Total Revenue
$97,580
Total Expenses
$101,301
Total Assets
$420,811
Net Assets
$420,650
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1947
Legal Domicile
MI
Principal Officer
MICHAEL K LARKIN
Phone
6168686490
Tax Period
2023-01-01 to 2023-12-31

AMERICAN LEGION Post 528, founded in 1947, is a micro nonprofit in the Public & Societal Benefit sector that reported $98K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Net assets of $421K represent 52 months of operating reserves.

Mission

The American Legion was chartered and incorporated by Congress in 1919 as a patriotic veterans organization devoted to mutual helpfulness. It is the nation's largest wartime veterans service organization, committed to mentoring youth sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,015
Program Service Revenue $0
Investment Income $0
Other Revenue $93,565
TOTAL REVENUE $97,580

Expense Breakdown

Grants Paid $0
Salaries & Benefits $55,815
Fundraising Expenses $0
Program Expenses $0
Other Expenses $45,486
TOTAL EXPENSES $101,301

Year-over-Year Comparison

2023 2022 Change
Revenue $97,580 $111,476 -0.1%
Expenses $101,301 $122,711 -0.2%
Net Income $-3,721 $-11,235 -0.7%
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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Governance

Voting Members
104
Independent Members
104
Employees
9
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
10
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MICHAEL K LARKIN COMMANDER 20
Officer
$0 $0 $0
Howard Flanagan SR VICE COMMANDER 10
Officer
$0 $0 $0
GERALD ESTES FINANCIAL OFFICER 10
Officer
$0 $0 $0
MARK CRAIG SERVICE OFFICER 1
Officer
$0 $0 $0
PATRICK HOAG JUDGE ADVOCATE 1
Officer
$0 $0 $0
CHARLES CRAIG CHAPLAIN 1
Officer
$0 $0 $0
GARYCOLLIER HISTORIAN 1
Officer
$0 $0 $0
WESLEY SHAFFER SGT-AT-ARMS 1
Officer
$0 $0 $0
DIANE SHELTON ADJUTANT 1
Officer
$0 $0 $0
DARRYL KELLY JR VIC COMMANDER 10
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 No data No data No data No data
2024 No data No data No data No data
2023 $97,580 $101,301 $420,811 $-3,721
2022 $111,476 $122,711 $424,546 $-11,235
2021 $93,279 $97,481 $435,738 $-4,202
2020 $136,089 $62,326 $439,937 $73,763
2019 $95,008 $99,040 $367,125 $-4,032
2018 $98,673 $87,125 $371,147 $11,548
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