AMERICAN LEGION POST 71 (EIN 410631990) - 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

1922

Legal Domicile

Principal Officer

DAVID NEPHEW

Phone

2186282181

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION POST 71, founded in 1922, is a small nonprofit that reported $141K in total revenue in fiscal year 2024. Revenue fell 41% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $35K, a strong 25% operating margin.

Mission

SUPPORT THE PURPOSE OF PROVIDING SOCIAL RECREATIONAL ACTIVITIES FOR VETERANS AND THEIR RELATIVES IN AN ATMOSPHERE WHICH PROMOTES AMERICANISM.

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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 $32,812

Program Service Revenue $0

Investment Income $4

Other Revenue $108,326

TOTAL REVENUE $141,142

Expense Breakdown

Grants Paid $0

Salaries & Benefits $96,452

Fundraising Expenses $0

Other Expenses $9,261

TOTAL EXPENSES $105,713

Year-over-Year Comparison

	2024	2023	Change
Revenue	$141,142	$238,626	-0.4%
Expenses	$105,713	$248,335	-0.6%
Net Income	$35,429	$-9,709	-4.6%

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

$9,136

Total Directors

$60,031

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID NEPHEW	COMMANDER	5.00	Officer Director	$0	$0	$0
PETER LEONE	PAST COMMAND	3.00	Director	$0	$0	$0
FRANK FLASHBERGER	1ST VICE	3.00	Officer Director	$0	$0	$0
PAUL MALZAK	2ND VICE	3.00	Director	$0	$0	$0
CHARLES HARTLEY	SERGEANT AT	3.00	Director	$0	$0	$0
ROBERT STEHPANS	DIRECTOR/GM	20.00	Director	$50,895	$0	$50,895
KIMBERLY CARUSO	FINANCE OFFI	7.00	Officer Director	$9,136	$0	$9,136
WILBUR SWANSON	DIRECTOR	3.00	Director	$0	$0	$0
WILLIAM HALLER	ADJUTANT	4.00	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
2024	$141,142	$105,713	$276,538	$35,429
2023	$238,626	$248,335	$240,047	$-9,709
2022	$188,338	$216,577	$188,009	$-28,239
2021	$257,089	$184,930	$216,481	$72,159
2020	$110,984	$164,745	$237,194	$-53,761
2019	$181,379	$212,620	$290,956	$-31,241

AMERICAN LEGION POST 71