AMERICAN LEGION POST 400 (EIN 486134082) - 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

1968

Legal Domicile

Phone

7852302145

Tax Period

2024-06-01 to 2025-05-31

AMERICAN LEGION POST 400, founded in 1968, is a small nonprofit in the Public & Societal Benefit sector that reported $179K in total revenue in fiscal year 2024. Revenue surged 65% from the prior year, signaling strong growth momentum. The organization ran a surplus of $43K, a strong 24% operating margin.

Mission

A FRATERNAL ORGANIZATION OF MEN AND WOMEN THAT HAVE SERVED IN THE MILITARY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $32,605

Program Service Revenue $0

Investment Income $0

Other Revenue $146,180

TOTAL REVENUE $178,785

Expense Breakdown

Grants Paid $0

Salaries & Benefits $40,525

Fundraising Expenses $0

Program Expenses $135,638

Other Expenses $95,113

TOTAL EXPENSES $135,638

Year-over-Year Comparison

	2024	2023	Change
Revenue	$178,785	$108,443	+0.6%
Expenses	$135,638	$116,528	+0.2%
Net Income	$43,147	$-8,085	-6.3%

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	Role	Reportable Comp	Other Comp	Total
WALTER DARLING	PAST COMMANDER	Director	$0	$0	$0
EARL BROWN	1ST VICE COMMANDER	Officer	$0	$0	$0
BUTCH MCKINLEY	2ND VICE COMMANDER	Officer	$0	$0	$0
LARRY WARNER	ADJUTANT	Officer	$0	$0	$0
GARY JACKMAN	SARGENT AT ARMS	Officer	$0	$0	$0
STEVE CHRISTENBERRY	FINANCE OFFICER	Officer	$0	$0	$0
CHARLES GRIFFIN	COMMANDER	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	$178,785	$135,638	$643,566	$43,147

AMERICAN LEGION POST 400