AMERICAN LEGION (EIN 561127716) - 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

1919

Legal Domicile

Principal Officer

Martin Summann

Phone

2524824057

Tax Period

2023-07-01 to 2024-06-30

AMERICAN LEGION, founded in 1919, is a small nonprofit that reported $146K in total revenue in fiscal year 2023. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $141K left a modest 4% surplus.

Mission

American Legion is a non partisan not-for-profit organization chartered and incorporated by Congress in 1919. The American Legion is committed to sponsoring programs for the youth of our communities promoting patriotism and honor a Strong national security and continue devotion to veterans.

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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 (2023)

Revenue Breakdown

Contributions & Grants $20,965

Program Service Revenue $0

Investment Income $3,685

Other Revenue $121,684

TOTAL REVENUE $146,334

Expense Breakdown

Grants Paid $13,449

Salaries & Benefits $5,676

Fundraising Expenses $0

Program Expenses $180,687

Other Expenses $119,563

TOTAL EXPENSES $140,759

Year-over-Year Comparison

	2023	2022	Change
Revenue	$146,334	$188,910	-0.2%
Expenses	$140,759	$158,334	-0.1%
Net Income	$5,575	$30,576	-0.8%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
Bob Olivera	Commander	Officer Director	$0	$0	$0
George Lawrence	Adjuant	Officer Director	$0	$0	$0
Martin Summann	Finance Officer	Officer Director	$0	$0	$0
E C Toppin	Judge Advocate	Officer Director	$0	$0	$0
Kennillin wood	2nd Vice Commander	Officer Director	$0	$0	$0
Aneta Mason	Exec Committee	Director	$0	$0	$0
Wayne Hempeck	Exec Committee	Director	$0	$0	$0
Jerry DiNunizo	Exec Committee	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	No data	No data	No data	No data
2024	$146,334	$140,759	$414,267	$5,575
2023	$188,910	$158,334	$833,714	$30,576
2022	$229,859	$104,128	$861,091	$125,731
2021	$73,581	$73,581	$623,188	No data

AMERICAN LEGION