THE AMERICAN LEGION DEPARTMENT OF SOUTH DAKOTA (EIN 460105110) - 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

1919

Legal Domicile

Principal Officer

KEVIN MORELLO

Phone

6058863604

Tax Period

2024-07-01 to 2025-06-30

THE AMERICAN LEGION DEPARTMENT OF SOUTH DAKOTA, founded in 1919, is a small nonprofit that reported $433K in total revenue in fiscal year 2018. Expenses of $391K left a modest 10% surplus.

Mission

PROVIDING SERVICES TO VETERANS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $227,526

Program Service Revenue $80,450

Investment Income $77,056

Other Revenue $75,287

TOTAL REVENUE $460,319

Expense Breakdown

Grants Paid $1,018

Salaries & Benefits $183,147

Fundraising Expenses $0

Program Expenses $35,260

Other Expenses $186,534

TOTAL EXPENSES $370,699

Year-over-Year Comparison

	2024	2023	Change
Revenue	$460,319	$404,823	+0.1%
Expenses	$370,699	$347,478	+0.1%
Net Income	$89,620	$57,345	+0.6%

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

$71,000

Total Directors

$71,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN MORELLO	STATE COMMAN	20.00	Officer	$0	$0	$0
CHRISTOPHER VANDELIST	STATE ADJUTA	40.00	Officer Director	$71,000	$0	$71,000
KRISMA DEWITT	FINANCE OFFI	5.00	Officer	$0	$0	$0
MARV TISDALL	DISTRICT 1 C	5.00	Director	$0	$0	$0
CHRISTOPHER RENDON	DISTRICT 2 C	5.00	Director	$0	$0	$0
STEVE STIER	DISTRICT 3 C	5.00	Director	$0	$0	$0
TED KIMBALL	DISTRICT 4 C	5.00	Director	$0	$0	$0
CLAYTON NEI	DISTRICT 5 C	5.00	Director	$0	$0	$0
JAMES PEKRON	DISTRICT 6 C	5.00	Director	$0	$0	$0
ANDY LYNGEN	DISTRICT 7 C	5.00	Director	$0	$0	$0
BRIAN DEAN	VICE COMMAND	5.00	Officer Director	$0	$0	$0
KEVIN HEMPEL	VICE COMMAND	5.00	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	$460,319	$370,699	$1,383,179	$89,620
2024	No data	No data	No data	No data
2023	$386,314	$382,987	$1,136,610	$3,327
2022	$564,690	$535,027	$1,107,236	$29,663
2021	$410,044	$322,647	$1,210,861	$87,397
2020	$425,373	$450,725	$1,034,543	$-25,352
2019	$432,788	$390,548	$1,064,163	$42,240

THE AMERICAN LEGION DEPARTMENT OF SOUTH DAKOTA