AMERICAN LEGION POST 284 (EIN 546072388) - 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

1946

Legal Domicile

Principal Officer

JON MERRILL

Phone

8045261903

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 284, founded in 1946, is a small nonprofit that reported $857K in total revenue in fiscal year 2018. Revenue grew 20% year-over-year, indicating healthy expansion. Expenses of $820K left a modest 4% surplus.

Mission

OUR MISSION IS TO EDUCATE OUR MEMBERSHIP AND TO PROVIDE A PLATFORM FOR LOCAL CHARITABLE ACTIVITES.

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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 $3,598

Program Service Revenue $212,177

Investment Income $61,740

Other Revenue $306,837

TOTAL REVENUE $584,352

Expense Breakdown

Grants Paid $234,386

Salaries & Benefits $141,766

Fundraising Expenses $0

Program Expenses $614,872

Other Expenses $257,757

TOTAL EXPENSES $633,909

Year-over-Year Comparison

	2023	2022	Change
Revenue	$584,352	$872,333	-0.3%
Expenses	$633,909	$834,636	-0.2%
Net Income	$-49,557	$37,697	-2.3%

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

803

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
JON MERRILL	PRESIDENT	20.00	Officer Director	$0	$0	$0
TONYA L MEUNIER	VICE PRESIDE	32.00	Officer Director	$0	$0	$0
RICHARD C OERTEL	SECRETARY	40.00	Officer Director	$0	$0	$0
RONALD KEVIN JONES	TREASURER	40.00	Officer Director	$0	$0	$0
WILLIAM S FEASENMYER JR	DIRECTOR	20.00	Director	$0	$0	$0
WILLIAM H GIBSON III	DIRECTOR	20.00	Director	$0	$0	$0
JERRY S CHENAULT	DIRECTOR	20.00	Director	$0	$0	$0
ROBERT L SHUMAR	DIRECTOR	6.00	Director	$0	$0	$0
LORA ADKINS	DIRECTOR	48.00	Officer Director	$0	$0	$0
ROBERT G EMERICK	DIRECTOR	6.00	Director	$0	$0	$0
JOHN D BOWERS	DIRECTOR	4.00	Director	$0	$0	$0
ROGER G PUCKETT	DIRECTOR	4.00	Director	$0	$0	$0
PHILLIP S VAUGHAN	DIRECTOR	4.00	Director	$0	$0	$0
WILLIAM B SHILL	DIRECTOR	7.00	Director	$0	$0	$0
ADRIAN L KLAAS	DIRECTOR	4.00	Director	$0	$0	$0
ANN ROBINS	DIRECTOR	2.00	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
2024	No data	No data	No data	No data
2023	$584,352	$633,909	$2,702,532	$-49,557
2022	$872,333	$834,636	$2,751,295	$37,697
2021	$996,051	$735,292	$2,712,176	$260,759
2020	$552,145	$568,643	$2,451,317	$-16,498
2019	$853,933	$887,718	$2,469,466	$-33,785
2018	$856,885	$819,643	$2,501,851	$37,242

AMERICAN LEGION POST 284