AMERICAN LEGION POST 323 (EIN 436093576) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1946

Legal Domicile

Principal Officer

JAMES LAUREY

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 323, founded in 1946, is a small nonprofit that reported $445K in total revenue in fiscal year 2023. The organization ran a surplus of $145K, a strong 33% operating margin.

Mission

HELP THE LOCAL COMMUNITY BY DONATION OF TIME, FACILITIES AND MONIES TO LOCAL NEEDY, AGED, YOUTH AND OTHER CHARITABLE ORGANIZATIONS. NUMEROUS YOUTH BENEFITED FROM CONTRIBUTIONS TO THEIR PROGRAMS AND SCHOLARSHIP AWARDS. VETERANS AND NEEDY PEOPLE WERE HELPED.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $15,234

Program Service Revenue $0

Investment Income $253

Other Revenue $429,053

TOTAL REVENUE $444,540

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $299,613

Other Expenses $299,613

TOTAL EXPENSES $299,613

Year-over-Year Comparison

	2023	2022	Change
Revenue	$444,540	N/A	N/A
Expenses	$299,613	N/A	N/A
Net Income	$144,927	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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
JERRY YORK	TREASURER	5.00	Officer	$0	$0	$0
DALE SCHAPER	SECRETARY	5.00	Officer	$0	$0	$0
JAMES LAUREY	COMMANDER	5.00	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	$444,540	$299,613	$924,652	$144,927
2023	No data	No data	No data	No data
2022	$428,614	$255,446	$779,725	$173,168
2021	$259,590	$171,349	$606,557	$88,241

AMERICAN LEGION POST 323