AMERICAN LEGION POST 159 (EIN 541209080) - 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

1933

Legal Domicile

Principal Officer

ESLEY COLLINS

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 159, founded in 1933, is a small nonprofit in the Public & Societal Benefit sector that reported $352K in total revenue in fiscal year 2022. The organization ran a surplus of $95K, a strong 27% operating margin.

Mission

GATHERING OF VETERANS TO ENHANCE THE WELL-BEING OF AMERICAS VETERANS, THIER FAMILIES, OUR MILITARY, AND OUR COMMUNITIES BY OUR DEVOTION TO MUTUAL HELPFULNESS

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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 (2023)

Revenue Breakdown

Contributions & Grants $10,287

Program Service Revenue $194,538

Investment Income $9

Other Revenue $100,371

TOTAL REVENUE $305,205

Expense Breakdown

Grants Paid $47,038

Salaries & Benefits $98,490

Fundraising Expenses $0

Program Expenses $328,598

Other Expenses $183,070

TOTAL EXPENSES $328,598

Year-over-Year Comparison

	2023	2022	Change
Revenue	$305,205	$352,054	-0.1%
Expenses	$328,598	$256,727	+0.3%
Net Income	$-23,393	$95,327	-1.2%

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

361

Independent Members

N/A

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

$29,608

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ESLEY COLLINS	COMMANDER	0	Officer	$0	$0	$0
RANDY MILLS	VICE COMMANDER	25	Officer	$29,608	$0	$29,608
GREG DAISY	2ND VICE COMM	0	Officer	$0	$0	$0
RALPH HOOPER	3RD VICE COMM	0	Officer	$0	$0	$0
GIL LANG	ADJUTANT	0	Officer	$0	$0	$0
RONNIE LEWIS	FINANCE OFFICE	20	Officer	$0	$0	$0
SHAWN MALONE	ASST FIN OFFIC	0	Officer	$0	$0	$0
ALANA HAYHURST	CHAPLAIN	0	Officer	$0	$0	$0
DALE HOLSTON	SERVICE OFFICE	0	Officer	$0	$0	$0
DINO JOHNSON	POST HISTORIAN	0	Officer	$0	$0	$0
MICHELLE ADAMS	SGT AT ARMS	0	Officer	$0	$0	$0
TODD PALMER	SGT AT ARMS	0	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	No data	No data	No data	No data
2023	$305,205	$328,598	$31,995	$-23,393
2022	$352,054	$256,727	$58,015	$95,327

AMERICAN LEGION POST 159