AMERICAN LEGION POST 397 (EIN 430717267) - 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

1969

Legal Domicile

Principal Officer

MICHAEL MOORE

Phone

3143030279

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 397, founded in 1969, is a small nonprofit that reported $253K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $95K, a strong 37% operating margin.

Mission

SUPPORT MILITARY VETERANS PROGRAMS

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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 $32,263

Program Service Revenue $4,768

Investment Income $0

Other Revenue $216,468

TOTAL REVENUE $253,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $60,991

Fundraising Expenses $0

Other Expenses $97,497

TOTAL EXPENSES $158,488

Year-over-Year Comparison

	2023	2022	Change
Revenue	$253,499	$227,610	+0.1%
Expenses	$158,488	$217,506	-0.3%
Net Income	$95,011	$10,104	+8.4%

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

196

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
MICHAEL MOORE	COMMANDER	N/A	Officer	$0	$0	$0
ARDER JORDAN	ADJUTANT	20.00	Officer	$0	$0	$0
PATRICK FIRST	FINANCE OFFI	N/A	Officer	$0	$0	$0
TOM PAYER	ASST ADJUTAN	N/A	Officer	$0	$0	$0
WILLIE BARRY	2ND VICE COM	N/A	Officer	$0	$0	$0
TROY RIMMER	VICE COMMAND	N/A	Officer	$0	$0	$0
FRADER SMITH	ASST 1ST VIC	N/A	Officer	$0	$0	$0
DONNA ROGERS	ASST FINANCE	N/A	Officer	$0	$0	$0
SCOTT OWEN	CHAPLAIN	N/A	Officer	$0	$0	$0
GARY LANGE	JUDGE ADVOCA	N/A	Officer	$0	$0	$0
DERRICK ROBINSON	SERGEANT AT	N/A	Officer	$0	$0	$0
RICHARD HACKENBERGER	SERVICE OFFE	N/A	Officer	$0	$0	$0
SHARON DASH	ASST SERVICE	N/A	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	$253,499	$158,488	$868,873	$95,011
2022	$227,610	$217,506	$738,202	$10,104
2021	$240,281	$152,697	$684,299	$87,584
2020	$118,877	$139,361	$955,701	$-20,484
2019	$79,015	$167,126	$920,724	$-88,111
2018	$76,638	$194,658	$965,403	$-118,020

AMERICAN LEGION POST 397