AMERICAN LEGION POST 312 (EIN 436051597) - 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

Phone

6369477666

Tax Period

2023-09-01 to 2024-08-31

AMERICAN LEGION POST 312 is a micro nonprofit that reported $11K in total revenue in fiscal year 2023. Revenue fell 71% from the prior year — a significant decline worth monitoring. Expenses of $26K exceeded revenue, resulting in a 148% operating deficit.

Mission

VETERANS ORGANIZATION TO PROVIDE MEMBERS LOCAL AND NATIONAL BENEFITS AND PUBLICATIONS AND CHARITABLE AND COMMUNITY ORGANIZATIONS HALL RENTAL

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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 $11,363

Program Service Revenue $14,175

Investment Income $8,505

Other Revenue $-23,532

TOTAL REVENUE $10,511

Expense Breakdown

Grants Paid $14,415

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $11,684

TOTAL EXPENSES $26,099

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,511	$36,699	-0.7%
Expenses	$26,099	$26,221	0.0%
Net Income	$-15,588	$10,478	-2.5%

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

N/A

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
LAWRENCE DUFOUR	CHAPLAIN	1.00	Officer Director	$0	$0	$0
ANTHONY RUMBO	2ND VICE CMNDR	1.00	Officer Director	$0	$0	$0
JOHNNY GONZALES	JUDGE ADVOCATE	1.00	Officer Director	$0	$0	$0
JOE DIEL	COMMANDER	5.00	Officer Director	$0	$0	$0
BRIAN BUSH	1ST VICE CMNDR	1.00	Officer Director	$0	$0	$0
HERBERT ECHLE	SRGNT AT ARMS	1.00	Officer Director	$0	$0	$0
JAMES RAU	FINANCE OFFICER	5.00	Officer Director	$0	$0	$0
HERSHEL WILLIAMS	SERVICE OFFICER	1.00	Officer Director	$0	$0	$0
LARRY BARNGROVER	SRGNT AT ARMS	1.00	Officer Director	$0	$0	$0
JULIA BAUER	ADJUTANT	1.00	Officer Director	$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	$10,511	$26,099	$913,061	$-15,588
2023	$36,699	$26,221	$938,439	$10,478
2022	$95,645	$24,315	$917,473	$71,330
2021	$287,328	$24,195	$842,748	$263,133
2020	$18,838	$15,316	$577,334	$3,522
2019	$14,326	$27,019	$576,462	$-12,693

AMERICAN LEGION POST 312