NORTH BRANCH POST NO 85 THE AMERICAN LEGION DEPT OF MINNESOTA (EIN 410900319) - 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

1945

Legal Domicile

Phone

6516744810

Tax Period

2023-01-01 to 2023-12-31

NORTH BRANCH POST NO 85 THE AMERICAN LEGION DEPT OF MINNESOTA, founded in 1945, is a small nonprofit that reported $124K in total revenue in fiscal year 2023. Revenue fell 27% from the prior year — a significant decline worth monitoring. Net assets of $607K represent 59 months of operating reserves.

Mission

PROVIDE ACTIVITIES AND SUPPORT FOR VETERANS. ORGANIZATION PROMOTES AMERICANISM TO THE GENERAL PUBLIC AND SUPPORTS OTHER ACTIVITIES THAT HELP THE LOCAL COMMUNITY.

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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 $18,530

Program Service Revenue $0

Investment Income $0

Other Revenue $105,872

TOTAL REVENUE $124,402

Expense Breakdown

Grants Paid $31,061

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $135,143

Other Expenses $104,082

TOTAL EXPENSES $135,143

Year-over-Year Comparison

	2023	2022	Change
Revenue	$124,402	$170,137	-0.3%
Expenses	$135,143	$184,372	-0.3%
Net Income	$-10,741	$-14,235	-0.2%

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

$82,415

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEITH R HALS	COMMANDER	10.00	Officer	$0	$0	$0
MARK JOHNSON	1ST VICE COMMANDER	5.00	Officer	$0	$0	$0
BOB STERLING	2ND VICE COMMANDER	5.00	Officer	$0	$0	$0
RON ROLLINS	ADJUTANT	5.00	Officer	$0	$0	$0
LOUIS JAMES	CHAPLAIN	5.00	Officer	$0	$0	$0
GLENN PIERCE	FINANCE	5.00	Officer	$0	$0	$0
BRUCE CHRISTIANSON	HISTORIAN	5.00	Officer	$0	$0	$0
DIRK DOBLE	JUDGE ADVOCATE	5.00	Officer	$0	$0	$0
MICHAEL JOHNSON	SERVICE OFFICER/GAMING MGR.	30.00	Officer	$39,421	$0	$39,421
CHARLIE HULT	ASST. GAMING MGR.	10.00	Officer	$6,432	$0	$6,432
CARENE JOHNSON	CLUB MGR.	40.00	Officer	$36,562	$0	$36,562

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	No data	No data	No data	No data
2023	$124,402	$135,143	$608,795	$-10,741
2022	$170,137	$184,372	$619,637	$-14,235
2021	$292,586	$192,655	$637,006	$99,931
2020	$119,532	$152,384	$532,080	$-32,852
2019	$238,074	$222,094	$570,320	$15,980
2018	$235,931	$239,319	$554,448	$-3,388

NORTH BRANCH POST NO 85 THE AMERICAN LEGION DEPT OF MINNESOTA