AMERICAN LEGION DANIEL W BIRD POST 26 (EIN 646027220) - 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

1928

Legal Domicile

Principal Officer

WILLIAM SPRUILL

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION DANIEL W BIRD POST 26, founded in 1928, is a micro nonprofit that reported $57K in total revenue in fiscal year 2023. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $51K left a modest 10% surplus.

Mission

WE PROVIDE ASSISTANCE TO VETERANS AND THEIR FAMILIES WITH VARIOUS FINANCIAL NEEDS. WE ALSO CELEBRATE ALL VETERAN HOLIDAYS AND WORK WITH THE PUBLIC TO RAISE AWARENESS OF VETERAN ISSUES.

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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 $2,666

Program Service Revenue $0

Investment Income $22,316

Other Revenue $31,523

TOTAL REVENUE $56,505

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,468

Fundraising Expenses $35,237

Program Expenses $9,746

Other Expenses $34,297

TOTAL EXPENSES $50,765

Year-over-Year Comparison

	2023	2022	Change
Revenue	$56,505	$103,493	-0.5%
Expenses	$50,765	$110,618	-0.5%
Net Income	$5,740	$-7,125	-1.8%

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	Role	Reportable Comp	Other Comp	Total
LEON MANNING	SERGANT AT ARMS	Officer Director	$0	$0	$0
DONALD HOLLOWAY	2ND VICE COMMANDER	Officer Director	$0	$0	$0
BRAD MCCORMICK	ADJUTANT	Officer Director	$0	$0	$0
HAROLD HOLLIDAY	CHAPLAIN	Officer Director	$0	$0	$0
LARRY JEFFCOATS	1ST VICE COMMANDER	Officer Director	$0	$0	$0
WILLIAM SPRUILL	COMMANDER	Officer Director	$0	$0	$0
ASHLEY CULLUM	FINANCIAL OFFICER	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	No data	No data	No data	No data
2023	$56,505	$50,765	$197,920	$5,740
2022	$103,493	$110,618	$192,194	$-7,125
2021	$106,432	$89,170	$199,265	$17,262
2019	$90,321	$101,669	$198,409	$-11,348

AMERICAN LEGION DANIEL W BIRD POST 26