AMERICAN LEGION POST 323 (EIN 416039718) - 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

1919

Legal Domicile

Principal Officer

RONALD LASHINSKI

Phone

3205586627

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 323, founded in 1919, is a small nonprofit that reported $444K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $530K exceeded revenue, resulting in a 19% operating deficit.

Mission

PROMOTE AND SUSTAIN THE VETERANS ORGANIZATION AND PROVIDE FUNDS FOR THE WELFARE OF THE VETERANS, COMMUNITY SERVICES AND ACTIVITIES.

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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 $11,085

Program Service Revenue $0

Investment Income $3,305

Other Revenue $430,021

TOTAL REVENUE $444,411

Expense Breakdown

Grants Paid $33,025

Salaries & Benefits $312,328

Fundraising Expenses $0

Program Expenses $525,249

Other Expenses $184,481

TOTAL EXPENSES $529,834

Year-over-Year Comparison

	2023	2022	Change
Revenue	$444,411	$494,980	-0.1%
Expenses	$529,834	$435,668	+0.2%
Net Income	$-85,423	$59,312	-2.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RONALD LASHINSKI	COMANDER	1.00	Officer	$0	$0	$0
MELISSA WEISE	VICE COMMANDER	1.00	Officer	$0	$0	$0
DAVID NELSON	FINANCE OFFICER	1.00	Officer	$0	$0	$0
BARRY KURKOWSKI	JUDGE ADVOCATE	1.00	Officer	$0	$0	$0
TOM HENTGES	SARGEANT AT ARMS	1.00	Officer	$0	$0	$0
DAVID PEDERSON	VICE COMMANDER	1.00	Officer	$0	$0	$0
WALLY WESTERBERG	CHAPLAIN	1.00	Officer	$0	$0	$0
JAMES EICH	SERVICE OFFICER	1.00	Officer	$0	$0	$0
JEREMY PEARSON	HISTORIAN	1.00	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
2024	No data	No data	No data	No data
2023	$444,411	$529,834	$439,489	$-85,423
2022	$494,980	$435,668	$531,792	$59,312
2021	$743,153	$521,511	$466,513	$221,642
2020	$546,619	$522,861	$227,247	$23,758
2019	$783,728	$724,673	$256,736	$59,055
2018	$759,531	$777,965	$252,139	$-18,434

AMERICAN LEGION POST 323