AMERICAN LEGION OF IOWA (EIN 420113005) - 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

JOHN DERNER

Phone

5152825068

Tax Period

2023-07-01 to 2024-06-30

AMERICAN LEGION OF IOWA, founded in 1919, is a small nonprofit that reported $807K in total revenue in fiscal year 2023.

Mission

TO UPHOLD AND DEFEND THE U.S. CONSTITUTION, PROMOTE PEACE AMONG NATIONS, (CONT. ON SCHEDULE O)PRESERVE THE MEMORIES OF THE 2 WORLD WARS AND OTHER GREAT HOSTILITIES FOUGHT TO UPHOLD DEMOCRACY, CEMENT THE TIES OF COMRADESHIP, AND TO CONSECRATE THE EFFORTS OF ITS MEMBERS TO MUTUAL HELPFULNESS AND SERVICE TO THEIR COUNTRY.

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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 $153,020

Program Service Revenue $529,306

Investment Income $-375

Other Revenue $125,279

TOTAL REVENUE $807,230

Expense Breakdown

Grants Paid $9,887

Salaries & Benefits $460,643

Fundraising Expenses $0

Other Expenses $411,515

TOTAL EXPENSES $882,045

Year-over-Year Comparison

	2023	2022	Change
Revenue	$807,230	$762,577	+0.1%
Expenses	$882,045	$893,185	0.0%
Net Income	$-74,815	$-130,608	-0.4%

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

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

$151,181

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STANLEY ELLIOTT	DEPARTMENT COMMANDER	0.00	Officer	$0	$0	$0
DENNIS SOPPE	NATIONAL EXECUTIVE COMMITTEE MEMBER	0.00	Officer	$0	$0	$0
BOB WAUGH	ALTERNATE NEC	0.00	Officer	$0	$0	$0
SAM BLUMER	DEPARTMENT VICE COMMANDER	0.00	Officer	$0	$0	$0
STEVE COLCORD	DEPARTMENT VICE COMMANDER	0.00	Officer	$0	$0	$0
FRITZ KIES	DEPARTMENT VICE COMMANDER	0.00	Officer	$0	$0	$0
JEFF LARGE	DEPARTMENT VICE COMMANDER	0.00	Officer	$0	$0	$0
AMY MUSE	DEPARTMENT VICE COMMANDER	0.00	Officer	$0	$0	$0
JOHN DERNER	DEPARTMENT ADJUTANT	40.00	Officer	$78,001	$16,700	$94,701
CANDICE LANNING	DEPARTMENT FINANCE OFFICER	0.00	Officer	$0	$0	$0
DWIGHT DINKLA	DEPARTMENT JUDGE ADVOCATE	0.00	Officer	$0	$0	$0
JULIUS SISCO	DEPARTMENT HISTORIAN	0.00	Officer	$0	$0	$0
WHITNEY SMITH MCINTOSH	DEPARTMENT CHAPLAIN	0.00	Officer	$0	$0	$0
SHANE PANKONEN	DEPARTMENT SERVICE OFFICER	40.00	Officer	$39,780	$16,700	$56,480
KANDICE MILLER	DEPARTMENT SERGEANT-AT-ARMS	0.00	Officer	$0	$0	$0
JIM KESSLER	PAST DEPARTMENT COMMANDER	0.00	Officer	$0	$0	$0
BOB WAUGH	PAST DEPARTMENT COMMANDER	0.00	Officer	$0	$0	$0
RANDY JOHNSON	PAST DEPARTMENT COMMANDER	0.00	Officer	$0	$0	$0
JERRY BENNETT	1ST DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
DICK BRIES	2ND DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
DIXIE KAPAYOU	3RD DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
CINDY YSLAS	4TH DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
GARY QUINLAN	5TH DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
DON DE KOCK	6TH DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
TERRY JOYNES	7TH DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
KEN FIELDS	8TH DISTRICT COMMANDER	0.00	Officer	$0	$0	$0
JIM ROLFES	9TH DISTRICT COMMANDER	0.00	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
2025	No data	No data	No data	No data
2024	$807,230	$882,045	$713,329	$-74,815
2023	$762,577	$893,185	$807,323	$-130,608
2022	$871,492	$879,567	$887,968	$-8,075
2021	$880,598	$920,626	$912,267	$-40,028
2020	$1,107,042	$941,071	$1,000,112	$165,971
2019	$962,294	$1,077,831	$825,905	$-115,537
2018	$1,002,849	$908,283	$969,473	$94,566

AMERICAN LEGION OF IOWA