AMERICAN LEGION JIM LEONARD POST 8 (EIN 560902514) - 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

1955

Legal Domicile

Phone

3362492176

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION JIM LEONARD POST 8, founded in 1955, is a micro nonprofit that reported $37K in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year. Expenses of $48K exceeded revenue, resulting in a 27% operating deficit.

Mission

COMMUNITY SERVICE - CONGRESSIONALLY CHARTERED VETERANS ORGANIZATION.

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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 (2025)

Revenue Breakdown

Contributions & Grants $14,231

Program Service Revenue $0

Investment Income $0

Other Revenue $23,079

TOTAL REVENUE $37,310

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,716

Other Expenses $47,520

TOTAL EXPENSES $47,520

Year-over-Year Comparison

	2025	2024	Change
Revenue	$37,310	$44,693	-0.2%
Expenses	$47,520	$47,158	+0.0%
Net Income	$-10,210	$-2,465	+3.1%

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

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANK HAMILTON	FIRST VICE COMMANDER	3.00	Officer Director	$0	$0	$0
RONNIE HINES	FINANCE OFFICER	2.00	Officer Director	$0	$0	$0
WAYNE SWICEGOOD	COMMANDER	2.00	Officer 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	$37,310	$47,520	$352,806	$-10,210
2024	$44,693	$47,158	$363,016	$-2,465
2023	$36,827	$34,884	$365,481	$1,943
2022	$18,786	$39,095	$363,538	$-20,309
2021	$48,285	$33,012	$383,847	$15,273
2020	$47,435	$30,750	$368,574	$16,685
2019	$82,638	$97,345	$351,889	$-14,707
2018	$65,299	$73,084	$366,596	$-7,785

AMERICAN LEGION JIM LEONARD POST 8