AMERICAN LEGION POST 320 JOHN WILBUR MOORE POST (EIN 416031923) - 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

1932

Legal Domicile

Principal Officer

DUANE LINDQUIST

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 320 JOHN WILBUR MOORE POST, founded in 1932, is a small nonprofit that reported $420K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $361K left a modest 14% surplus.

Mission

SUPPORT THE CONSTITUTION AND PATRIOTISM AND PROVIDE SERVICES FOR VETERANS ALONG WITH CHARITABLE ENDEAVORS FOR THE 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 $7,638

Program Service Revenue $98,722

Investment Income $0

Other Revenue $313,832

TOTAL REVENUE $420,192

Expense Breakdown

Grants Paid $0

Salaries & Benefits $174,733

Fundraising Expenses $0

Program Expenses $361,051

Other Expenses $186,318

TOTAL EXPENSES $361,051

Year-over-Year Comparison

	2023	2022	Change
Revenue	$420,192	$339,884	+0.2%
Expenses	$361,051	$362,134	0.0%
Net Income	$59,141	$-22,250	-3.7%

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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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
JAY FERGUSON	SARGENT OF ARMS	3.00	Officer	$0	$0	$0
GARY ZIEBA	POST ADJUTANTMEMBERSHIP DIRE	3.00	Officer	$0	$0	$0
MATT BERENS	FIRST VICE COMMANDER	3.00	Officer	$0	$0	$0
LARRY WOOD	SECOND VICE COMMANDER	3.00	Officer	$0	$0	$0
KEN GRAMS	FINANCE OFFICERCHAPLAIN	5.00	Officer	$0	$0	$0
DUANE LINDQUIST	COMMANDER	5.00	Officer	$0	$0	$0
AMY HANNA	BAR & KITCHEN MANAGER	20.00	Key Emp	$0	$0	$0
THOMAS ROBERTSON	GAMBLING MANAGER	20.00	Key Emp	$0	$0	$0
SUSIE RELL	CLUB MANAGER	20.00	Key Emp	$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	No data	No data	No data	No data
2023	$420,192	$361,051	$378,536	$59,141
2022	$339,884	$362,134	$132,612	$-22,250
2021	$430,806	$349,286	$166,868	$81,520
2020	$56,639	$192,569	$110,395	$-135,930
2019	$299,538	$299,819	$146,509	$-281
2018	$300,172	$272,347	$203,182	$27,825

AMERICAN LEGION POST 320 JOHN WILBUR MOORE POST