AMERICAN LEGION POST 135 OLE SEMLING (EIN 450275753) - 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

1919

Legal Domicile

Principal Officer

LARRY JOHNSON

Phone

7013224424

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 135 OLE SEMLING, founded in 1919, is a small nonprofit that reported $458K in total revenue in fiscal year 2025. Revenue surged 142% from the prior year, signaling strong growth momentum. The organization ran a surplus of $225K, a strong 49% operating margin.

Mission

LOCAL AMERICAN LEGION VETERANS ORGANIZATION

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $458,240

TOTAL REVENUE $458,240

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $233,359

TOTAL EXPENSES $233,359

Year-over-Year Comparison

	2025	2024	Change
Revenue	$458,240	$189,317	+1.4%
Expenses	$233,359	$176,422	+0.3%
Net Income	$224,881	$12,895	+16.4%

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

Independent Members

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

$5,330

Total Directors

$25,491

Key Employees

$18,470

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUDY SATEREN	COMMANDER	5.00	Officer Director	$940	$0	$940
JERRY ENSTAD	VICE COMMANDER	5.00	Officer Director	$0	$0	$0
LARRY JOHNSON	ADJ & FINANCE OFFICER	5.00	Officer Director	$4,390	$0	$4,390
JEFF KROKE	SERGEANT-AT-ARMS	5.00	Officer Director	$0	$0	$0
ERIC JARAMO	GAMING COLLECTIONS	5.00	Director Key Emp	$4,770	$0	$4,770
SAM RICHERSON	GAMING COLLECTIONS	9.00	Director Key Emp	$13,700	$0	$13,700
STEVE JOHNSTON	GAMING COLLECTIONS	5.00	Director	$1,691	$0	$1,691

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	$458,240	$233,359	$237,776	$224,881
2024	$189,317	$176,422	$12,895	$12,895
2023	$416,645	$451,570	No data	$-34,925
2022	$1,739	$101,510	No data	$-99,771
2022	$392,511	$101,510	No data	$291,001
2021	$159,764	$79,711	No data	$80,053
2020	$88,290	$113,702	No data	$-25,412

AMERICAN LEGION POST 135 OLE SEMLING