AMERICAN LEGION SUMTER POST 15 (EIN 576025455) - 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

Principal Officer

BILL LYONS

Phone

8037755200

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION SUMTER POST 15, founded in 1919, is a small nonprofit that reported $505K in total revenue in fiscal year 2023. Expenses of $560K exceeded revenue, resulting in a 11% operating deficit.

Mission

PROVIDE SUPPORT FOR AREA VETERANS AND CONDUCT AND PROMOTE AGRICULTURAL FAIR

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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 $39,900

Program Service Revenue $288,625

Investment Income $14,975

Other Revenue $161,300

TOTAL REVENUE $504,800

Expense Breakdown

Grants Paid $0

Salaries & Benefits $39,782

Fundraising Expenses $0

Program Expenses $513,136

Other Expenses $520,324

TOTAL EXPENSES $560,106

Year-over-Year Comparison

	2023	2022	Change
Revenue	$504,800	$484,393	+0.0%
Expenses	$560,106	$523,267	+0.1%
Net Income	$-55,306	$-38,874	+0.4%

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

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
DORIAN BRUNSON	SERVICE OFFI	1.00	Director	$0	$0	$0
STEPHANIE GIBBONS	ASST ADJUTAN	5.00	Director	$0	$0	$0
DANNY HICE	SGT AT ARMS	1.00	Director	$0	$0	$0
RAY KEETON	PAST COMMAND	1.00	Director	$0	$0	$0
CLEO KLOPFLEISCH	HISTORIAN	1.00	Director	$0	$0	$0
LARRY LIGHTHILL	ADJUTANT	2.00	Director	$0	$0	$0
BILL LYONS	COMMANDER	2.00	Director	$0	$0	$0
A J MIHLBAUER	2ND VC	1.00	Director	$0	$0	$0
KENNY MIXON	1ST VC/ATHLE	2.00	Director	$0	$0	$0
TIM RICHARDS	FINANCE	2.00	Director	$0	$0	$0
BILL THOMPSON	CHAPLAIN	1.00	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	$504,800	$560,106	$1,049,545	$-55,306
2022	$484,393	$523,267	$1,102,010	$-38,874
2021	$489,228	$510,403	$1,140,355	$-21,175
2020	$170,655	$273,834	$1,162,368	$-103,179
2019	$388,646	$489,829	$1,266,269	$-101,183
2018	$433,838	$445,079	$1,370,991	$-11,241

AMERICAN LEGION SUMTER POST 15