AMERICAN LEGION POST 74 (EIN 542040832) - 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

1979

Legal Domicile

Principal Officer

MARY SUE GARRISON

Phone

4349771050

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 74, founded in 1979, is a small nonprofit that reported $480K in total revenue in fiscal year 2018. Net assets of $2.0M represent 49 months of operating reserves.

Mission

ADMINISTRATION OF VETERAN'S AFFAIRS AND COMMUNITY SERVICE

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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 $23,630

Program Service Revenue $7,089

Investment Income $10,914

Other Revenue $122,890

TOTAL REVENUE $164,523

Expense Breakdown

Grants Paid $78,239

Salaries & Benefits $0

Fundraising Expenses $1,691

Other Expenses $142,403

TOTAL EXPENSES $220,642

Year-over-Year Comparison

	2024	2023	Change
Revenue	$164,523	$150,885	+0.1%
Expenses	$220,642	$151,688	+0.5%
Net Income	$-56,119	$-803	+68.9%

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

N/A

Volunteers

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
MARY SUE GARRISON	COMMANDER	20.00	Officer Director	$0	$0	$0
CHRIS PARKS	1ST VICE COM	5.00	Officer Director	$0	$0	$0
KEN MOORE	2ND VICE COM	5.00	Officer Director	$0	$0	$0
DAVID DRAYER	FINANCE OFFI	10.00	Officer Director	$0	$0	$0
GARY HEGEMIER	SERVICE OFFI	20.00	Officer Director	$0	$0	$0
HANK HAGENAU	CHAPLAIN	5.00	Officer Director	$0	$0	$0
PATRICK KELLY	JUDGE ADVOCA	5.00	Officer Director	$0	$0	$0
CHARLES YODER	SGT. AT ARMS	5.00	Officer Director	$0	$0	$0
JOE DUDLEY	ATHLETIC OFF	5.00	Officer Director	$0	$0	$0
MICHAEL RUGGERIO	HISTORIAN	5.00	Officer Director	$0	$0	$0
LOWELL BADGLEY	AT LARGE DIR	20.00	Director	$0	$0	$0
GEORGE SHADMAN	AT LARGE DIR	5.00	Director	$0	$0	$0
WERNER GSTATTENBAUER	AT LARGE DIR	5.00	Director	$0	$0	$0
PHILIP GRIMM	AT LARGE DIR	5.00	Director	$0	$0	$0
WILLIAM NAPIER	AT LARGE DIR	5.00	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	$164,523	$220,642	$1,874,519	$-56,119
2024	$150,885	$151,688	$1,930,638	$-803
2023	$48,290	$47,418	$1,930,741	$872
2022	$80,075	$81,272	$1,929,869	$-1,197
2021	$55,357	$72,542	$1,930,566	$-17,185
2020	$89,929	$127,066	$1,948,086	$-37,137
2019	$407,384	$438,453	$1,943,282	$-31,069
2018	$480,119	$510,280	$1,977,188	$-30,161

AMERICAN LEGION POST 74