AMERICAN LEGION (EIN 640923019) - 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

2000

Legal Domicile

Principal Officer

JOSEPH D KERSH

Phone

6015824616

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION, founded in 2000, is a small nonprofit that reported $220K in total revenue in fiscal year 2024. Revenue fell 51% from the prior year — a significant decline worth monitoring. Expenses of $365K exceeded revenue, resulting in a 66% operating deficit.

Mission

TO SUPPORT AMERICAN LEGION CONSTITUTION AND BOYS STATE AND OTHER WORTHWHILE COMMUNITY ORIENTED ORGANIZATIONS AND PROJECTS.

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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 $35

Program Service Revenue $0

Investment Income $94

Other Revenue $219,917

TOTAL REVENUE $220,046

Expense Breakdown

Grants Paid $0

Salaries & Benefits $102,139

Fundraising Expenses $0

Other Expenses $262,604

TOTAL EXPENSES $364,743

Year-over-Year Comparison

	2024	2023	Change
Revenue	$220,046	$444,901	-0.5%
Expenses	$364,743	$418,608	-0.1%
Net Income	$-144,697	$26,293	-6.5%

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
JOSEPH D KERSH	ADJUTANT	N/A	Officer Director	$0	$0	$0
CAROLYN POLK	SGT AT ARMS	N/A	Officer Director	$0	$0	$0
TERRANCE POLK	COMMANDER	N/A	Officer Director	$0	$0	$0
JEFFREY WILLIAMS	VICE COMMAND	N/A	Officer 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	$220,046	$364,743	$159,642	$-144,697
2023	$444,901	$418,608	$264,739	$26,293
2022	$301,262	$326,947	$239,092	$-25,685
2021	$572,485	$507,808	$262,730	$64,677
2020	$434,391	$417,732	$200,092	$16,659
2019	$661,737	$623,061	$182,683	$38,676
2018	$614,679	$648,999	$144,527	$-34,320

AMERICAN LEGION