AMERICAN LEGION HIGHLAND POST #201 (EIN 610225206) - 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

1936

Legal Domicile

Principal Officer

DENNIS BENJAMIN

Phone

5024581525

Tax Period

2023-06-01 to 2024-05-31

AMERICAN LEGION HIGHLAND POST #201, founded in 1936, is a micro nonprofit in the Public & Societal Benefit sector that reported $48K in total revenue in fiscal year 2023. Revenue fell 57% from the prior year — a significant decline worth monitoring. Expenses of $142K exceeded revenue, resulting in a 195% operating deficit.

Mission

TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA, TO FOSTER AND PERPETUATE AMERICANISM, AND TO PRESERVE THE MEMORIES OF THOSE WHO SERVED IN THE GREAT WARS.

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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 $0

Program Service Revenue $5,375

Investment Income $47,280

Other Revenue $-4,406

TOTAL REVENUE $48,249

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,359

Fundraising Expenses $0

Program Expenses $113,450

Other Expenses $113,954

TOTAL EXPENSES $142,313

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,249	$111,199	-0.6%
Expenses	$142,313	$136,203	+0.0%
Net Income	$-94,064	$-25,004	+2.8%

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

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
DENNIS BENJAMIN	COMMANDER & ADJUTANT	1.00	Officer	$0	$0	$0
CLEM RUSSELL	1ST VICE & FIN OFFICER	1.00	Officer	$0	$0	$0
MARGARET HOLMES	CHAPLAIN	1.00	Officer	$0	$0	$0
GARY HOLMES	SGT AT ARMS	1.00	Officer	$0	$0	$0
LARRY BRANCH	HISTORIAN	1.00	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	$48,249	$142,313	$1,268,157	$-94,064
2023	$111,199	$136,203	$1,362,221	$-25,004
2022	$128,394	$172,295	$1,387,225	$-43,901
2021	$14,005	$45,304	$1,431,126	$-31,299

AMERICAN LEGION HIGHLAND POST #201