American Legion Post 128 (EIN 420678713) - 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

1918

Legal Domicile

Principal Officer

Gary Whipple

Phone

7123106357

Tax Period

2023-10-01 to 2024-09-30

American Legion Post 128, founded in 1918, is a small nonprofit that reported $448K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $399K left a modest 11% surplus.

Mission

To promote the social welfare of the community, youth, and to assist other service organizations in 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 $31,818

Program Service Revenue $415,886

Investment Income $1,881

Other Revenue $-1,380

TOTAL REVENUE $448,205

Expense Breakdown

Grants Paid $7,735

Salaries & Benefits $2,996

Fundraising Expenses $8,380

Program Expenses $377,301

Other Expenses $387,798

TOTAL EXPENSES $398,529

Year-over-Year Comparison

	2023	2022	Change
Revenue	$448,205	$529,800	-0.2%
Expenses	$398,529	$392,123	+0.0%
Net Income	$49,676	$137,677	-0.6%

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

300

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
Gary Whipple	Commander	5.00	Officer	$0	$0	$0
Bud Severn	Vice Commander	5.00	Officer	$0	$0	$0
Make Battenhorst	Chaplain	1.00	Officer	$0	$0	$0
James Nenneman	Finance Officer	5.00	Officer	$0	$0	$0
Keith Catlett	Historian	1.00	Officer	$0	$0	$0
Fred Moyer	Service Officer	1.00	Officer	$0	$0	$0
Corey Nelson	Sargent at Arms	2.00	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	$448,205	$398,529	$485,679	$49,676
2023	$529,800	$392,123	$460,135	$137,677
2022	$437,045	$333,552	$313,358	$103,493
2021	$359,070	$330,628	$208,948	$28,442
2020	$304,538	$290,117	$178,358	$14,421
2019	$298,447	$303,327	$164,208	$-4,880
2018	$277,939	$299,940	$167,405	$-22,001

American Legion Post 128