AMERICAN LEGION POST 91 OF NEW SALEM (EIN 450275026) - 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

1977

Legal Domicile

Principal Officer

BRENT RUD

Phone

7018437508

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 91 OF NEW SALEM, founded in 1977, is a community nonprofit in the Public & Societal Benefit sector that reported $1.9M in total revenue in fiscal year 2023. The organization ran a surplus of $489K, a strong 26% operating margin.

Mission

TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATIONS IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOOD WILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPALS OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $1,858,187

TOTAL REVENUE $1,858,187

Expense Breakdown

Grants Paid $935,943

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $433,615

TOTAL EXPENSES $1,369,558

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,858,187	$1,750,677	+0.1%
Expenses	$1,369,558	$1,179,033	+0.2%
Net Income	$488,629	$571,644	-0.1%

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

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
RICHARD COLE	PRESIDENT	1.00	Officer	$0	$0	$0
BRENT RUD	GAMING DIREC	1.00	Officer	$0	$0	$0
EUGENE SCHAFFER	SECRETARY	1.00	Officer	$0	$0	$0
WAYNE WERCHAU	VICE PRESIDE	1.00	Officer	$0	$0	$0
JOHN YOUNG	TREASURER	1.00	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	$1,858,187	$1,369,558	$2,188,331	$488,629
2022	$1,750,677	$1,179,033	$1,764,851	$571,644
2021	$1,373,595	$724,711	$1,282,127	$648,884
2020	$669,481	$373,656	$647,132	$295,825
2019	$201,899	$197,974	$227,359	$3,925

AMERICAN LEGION POST 91 OF NEW SALEM