AMERICAN LEGION BC POST NO 240 (EIN 460220488) - 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

1937

Legal Domicile

Principal Officer

DEBRA SPENCER

Phone

6056856446

Tax Period

2024-05-01 to 2025-04-30

AMERICAN LEGION BC POST NO 240, founded in 1937, is a micro nonprofit that reported $68K in total revenue in fiscal year 2018. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $79K exceeded revenue, resulting in a 15% operating deficit.

Mission

TO SERVE VETERANS THROUGH COMMUNITY PROGRAMS

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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 $4,355

Program Service Revenue $0

Investment Income $1,600

Other Revenue $37,294

TOTAL REVENUE $43,249

Expense Breakdown

Grants Paid $495

Salaries & Benefits $10,369

Fundraising Expenses $0

Other Expenses $40,780

TOTAL EXPENSES $51,644

Year-over-Year Comparison

	2024	2023	Change
Revenue	$43,249	$58,964	-0.3%
Expenses	$51,644	$77,969	-0.3%
Net Income	$-8,395	$-19,005	-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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBRA SPENCER	COMMANDER	1.00	Officer Director	$0	$0	$0
LEE DAYTON	ADJUTANT	1.00	Officer Director	$0	$0	$0
KENNETH DENISON	FINANCE OFFICER	1.00	Officer Director	$0	$0	$0
GARY RAYHILL	1ST VICE COMMANDER	1.00	Officer Director	$0	$0	$0
KELLY BOOMER	SERGEANT AT ARMS	1.00	Officer Director	$0	$0	$0
DANA CHRISTENSEN	CHAPTAIN	1.00	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	$43,249	$51,644	$96,807	$-8,395
2024	$58,964	$77,969	$107,421	$-19,005
2023	$48,611	$71,146	$132,564	$-22,535
2022	$89,571	$75,395	$156,237	$14,176
2021	$58,643	$70,827	$146,747	$-12,184
2020	$68,540	$74,146	$149,934	$-5,606
2019	$68,344	$78,531	$155,369	$-10,187

AMERICAN LEGION BC POST NO 240