AMERICAN LEGION POST 78 ROY S HICKMAN

EIN: 460270699

LEOLA, SD

Total Revenue
$24,442
Total Expenses
$20,094
Total Assets
$176,406
Net Assets
$176,406
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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
1920
Legal Domicile
SD
Principal Officer
NATHAN HOFFMAN
Phone
6054393695
Tax Period
2025-01-01 to 2025-12-31

AMERICAN LEGION POST 78 ROY S HICKMAN, founded in 1920, is a micro nonprofit that reported $17K in total revenue in fiscal year 2020. The organization ran a surplus of $4K, a strong 24% operating margin.

Mission

RECOGNIZE AND HONOR VETERANS AND SPONSOR YOUTH ACTIVITIES

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,544
Program Service Revenue $0
Investment Income $1,516
Other Revenue $21,382
TOTAL REVENUE $24,442

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $20,094
TOTAL EXPENSES $20,094

Year-over-Year Comparison

2025 2024 Change
Revenue $24,442 $22,343 +0.1%
Expenses $20,094 $17,408 +0.2%
Net Income $4,348 $4,935 -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

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Governance

Voting Members
78
Independent Members
N/A
Employees
16
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
4
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
NATHAN HOFFMAN Commander 001.00
Officer
$0 $0 $0
RICHARD WESTPHAL First Vice Commander 001.00
Officer
$0 $0 $0
Michael Bell Adjutant 001.00
Officer
$0 $0 $0
Lee Kindelspire Treasurer 001.00
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
2025 $24,442 $20,094 $176,406 $4,348
2024 $22,343 $17,408 $172,058 $4,935
2023 $17,645 $21,110 $170,027 $-3,465
2022 $27,821 $19,396 $173,069 $8,425
2021 $30,143 $21,831 $164,697 $8,312
2020 $17,048 $13,001 $155,998 $4,047
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