AMERICAN LEGION POST 315 INC (EIN 450415991) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Tax Period

2018-01-01 to 2018-12-31

AMERICAN LEGION POST 315 INC, founded in 1995, is a micro nonprofit that reported $91K in total revenue in fiscal year 2018. Revenue fell 23% from the prior year — a significant decline worth monitoring. Net assets of $240K represent 32 months of operating reserves.

Mission

SUPPORT VETERANS AND COMMUNITY INVOLVEMENT.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $32,129

Program Service Revenue $0

Investment Income $44

Other Revenue $59,204

TOTAL REVENUE $91,377

Expense Breakdown

Grants Paid $0

Salaries & Benefits $41,199

Fundraising Expenses $0

Program Expenses $93,267

Other Expenses $52,068

TOTAL EXPENSES $93,267

Year-over-Year Comparison

	2018	2017	Change
Revenue	$91,377	$118,229	-0.2%
Expenses	$93,267	$128,900	-0.3%
Net Income	$-1,890	$-10,671	-0.8%

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

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
GAYLE STEERMAN	SGT AT ARMS	1.00	Officer Director	$0	$0	$0
RANDY SPICER	DIRECTOR	1.00	Director	$0	$0	$0
MIKE SHROPE	DIRECTOR	1.00	Director	$0	$0	$0
JOHN ANTAR	DIRECTOR	1.00	Director	$0	$0	$0
PAT MCKIM	DIRECTOR	1.00	Director	$0	$0	$0
MARV TISDALL	COMMANDER	1.00	Officer	$0	$0	$0
SKIP COLLVER	1ST VICE COMMANDER	1.00	Officer	$0	$0	$0
DAN MERRILL	2ND VICE COMMANDER	1.00	Officer	$0	$0	$0
BRUCE WEINZIRL	FINANCE OFFICER	1.00	Officer	$0	$0	$0
BOB PERCEVAL	FINANCE OFFICER	1.00	Officer	$0	$0	$0
DAN HOLST	AMERICANISM	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
2018	$91,377	$93,267	$242,229	$-1,890

AMERICAN LEGION POST 315 INC