KENT ISLAND AMERICAN LEGION POST 278 (EIN 526115670) - 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

1959

Legal Domicile

Principal Officer

JASON RUSTICELLI

Phone

4106432728

Tax Period

2024-01-01 to 2024-12-31

KENT ISLAND AMERICAN LEGION POST 278, founded in 1959, is a small nonprofit that reported $451K in total revenue in fiscal year 2024. Expenses of $386K left a modest 14% surplus.

Mission

AMERICAN LEGION

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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 $38,063

Program Service Revenue $13,252

Investment Income $-30,261

Other Revenue $429,519

TOTAL REVENUE $450,573

Expense Breakdown

Grants Paid $0

Salaries & Benefits $138,180

Fundraising Expenses $0

Other Expenses $247,821

TOTAL EXPENSES $386,001

Year-over-Year Comparison

	2024	2023	Change
Revenue	$450,573	$428,372	+0.1%
Expenses	$386,001	$338,911	+0.1%
Net Income	$64,572	$89,461	-0.3%

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

103

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
JASON RUSTICELLI	COMMANDER	20.00	Officer	$0	$0	$0
CHUCK LEWIS	2ND VICE COM	20.00	Officer	$0	$0	$0
JOHN GRIMES	3RD VICE COM	20.00	Officer	$0	$0	$0
NIKKI RANDOLPH	FINANCE OFFI	20.00	Officer	$0	$0	$0
RICHARD RANDOLPH	ADJUTANT	20.00	Officer	$0	$0	$0
MARK KIRWAN	JUDGE ADVOCA	20.00	Officer	$0	$0	$0
MARK HAMILTON	CHAPLAIN	20.00	Officer	$0	$0	$0
IAN CHITWOOD	SGT AT ARMS	20.00	Officer	$0	$0	$0
NICK HOOVER	HISTORIAN	20.00	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
2024	$450,573	$386,001	$1,166,369	$64,572
2023	$428,372	$338,911	$1,100,882	$89,461
2022	$401,231	$342,371	$1,012,552	$58,860
2021	$339,336	$288,435	$953,851	$50,901
2020	$163,424	$272,209	$925,633	$-108,785

KENT ISLAND AMERICAN LEGION POST 278