AMERICAN LEGION 361 POST ALFRED UNCLE BUD COWGILL (EIN 593108777) - 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

1992

Legal Domicile

Principal Officer

JACQUELINE ZABIELSKI

Phone

3867603887

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION 361 POST ALFRED UNCLE BUD COWGILL, founded in 1992, is a small nonprofit that reported $445K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $411K left a modest 8% surplus.

Mission

THE AMERICAN LEGION IS A PATRIOTIC VETERANS ORGANIZATION DEDICATED TO CONNECTING VETERANS AND THEIR FAMILIES WITH SOCIAL, MEDICAL AND OTHER SERVICES AVAILABLE TO THEM.

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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 (2024)

Revenue Breakdown

Contributions & Grants $312,711

Program Service Revenue $0

Investment Income $10,796

Other Revenue $121,313

TOTAL REVENUE $444,820

Expense Breakdown

Grants Paid $0

Salaries & Benefits $74,359

Fundraising Expenses $0

Other Expenses $336,294

TOTAL EXPENSES $410,653

Year-over-Year Comparison

	2024	2023	Change
Revenue	$444,820	$407,304	+0.1%
Expenses	$410,653	$387,244	+0.1%
Net Income	$34,167	$20,060	+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

Independent Members

N/A

Employees

Volunteers

785

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
JACQUELINE ZABIELSKI	COMMANDER	N/A	Officer	$0	$0	$0
JIM MCSPARRAN	1ST VICE/CHA	N/A	Officer	$0	$0	$0
KEN HALL	2ND VICE	N/A	Officer	$0	$0	$0
STEVE CVETETIC	FINANCE OFFI	N/A	Officer	$0	$0	$0
WENDY PARCELS	ADJUTANT	N/A	Director	$0	$0	$0
ALLEN BENEDIX	SGT. AT ARMS	N/A	Officer	$0	$0	$0
LYNN CANTRELL	HISTORIAN	N/A	Director	$0	$0	$0
WAYNE SWARTZFAGER	EXEC. COMMIT	N/A	Director	$0	$0	$0
GEROGE SEWELL	EXEC. COMMIT	N/A	Director	$0	$0	$0
DAVID STOUT	EXEC. COMMIT	N/A	Director	$0	$0	$0
JOHN HINSON	JUDGE ADVOCA	N/A	Director	$0	$0	$0
TIM RUDD	EXEC. COMMIT	N/A	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	$444,820	$410,653	$540,961	$34,167
2024	$407,304	$387,244	$506,593	$20,060
2023	$326,022	$321,366	$477,065	$4,656
2022	$282,706	$257,269	$472,041	$25,437
2021	$184,603	$185,991	$447,050	$-1,388

AMERICAN LEGION 361 POST ALFRED UNCLE BUD COWGILL