AMERICAN LEGION POST 172 (EIN 580551020) - 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

1946

Legal Domicile

Principal Officer

ROBERT RUSSELL

Phone

4789239238

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 172, founded in 1946, is a small nonprofit that reported $204K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $193K left a modest 6% surplus.

Mission

THE AMERICAN LEGION WAS CHARTERED & INCORPORATED BY CONGRESS IN 1919 AS A PATRIOTIC ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS & IS COMMITTED TO MENTORING & SPONSORSHIP OF YOUTH (SEE SCHEDULE O)

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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 $26,790

Program Service Revenue $0

Investment Income $239

Other Revenue $177,441

TOTAL REVENUE $204,470

Expense Breakdown

Grants Paid $0

Salaries & Benefits $132,462

Fundraising Expenses $0

Other Expenses $60,391

TOTAL EXPENSES $192,853

Year-over-Year Comparison

	2023	2022	Change
Revenue	$204,470	$240,479	-0.1%
Expenses	$192,853	$194,843	0.0%
Net Income	$11,617	$45,636	-0.7%

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

416

Independent Members

N/A

Employees

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
ROBERT RUSSELL	POST COMMANDER	10	Officer	$0	$0	$0
CHRISTOPHER SMITH	POST SENIOR VICE COMMANDER	10	Officer	$0	$0	$0
VACANT	POST JUNIOR VICE COMMANDER	10	Officer	$0	$0	$0
DETRA MASON	FINANCE OFFICER	20	Officer	$0	$0	$0
VACANT	POST ADJUTANT	1	Officer	$0	$0	$0
RICK NEWMAN	POST SERVICE OFFICER	1	Officer	$0	$0	$0
JOHNATHAN WALLACE	POST CHAPLAIN	1	Officer	$0	$0	$0
EDWARD POULNOTT	POST HISTORIAN	1	Officer	$0	$0	$0
ALLEN RICHARDSON	1ST YEAR EXECUTIVE COMMITTEE MBR	1	Officer	$0	$0	$0
WAYNE OVERHOLT	2ND YEAR EXECUTIVE COMMITTEE MBR	1	Officer	$0	$0	$0
ROBERT MASON	3RD YEAR EXECUTIVE COMMITTEE MBR	1	Officer	$0	$0	$0
ROBERT MASON	POST SERGEANT-AT-ARMS	1	Officer	$0	$0	$0
JOHN SCHWANFELDER	POST JUDGE ADVOCATE	1	Officer	$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	$204,470	$192,853	$771,009	$11,617
2022	$240,479	$194,843	$759,392	$45,636
2021	$224,399	$160,827	$713,756	$63,572
2020	$133,480	$144,928	$650,184	$-11,448
2019	$165,513	$182,949	$661,632	$-17,436
2018	$192,776	$173,443	$679,068	$19,333

AMERICAN LEGION POST 172