AMERICAN LEGION POST 442 (EIN 746062756) - 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

1930

Legal Domicile

Principal Officer

David Littmann

Phone

9127132156

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 442, founded in 1930, is a micro nonprofit that reported $88K in total revenue in fiscal year 2025. Revenue surged 26% from the prior year, signaling strong growth momentum. Expenses of $125K exceeded revenue, resulting in a 42% operating deficit.

Mission

CIVIC SERVICE

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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 (2025)

Revenue Breakdown

Contributions & Grants $62,818

Program Service Revenue $0

Investment Income $0

Other Revenue $25,052

TOTAL REVENUE $87,870

Expense Breakdown

Grants Paid $23,875

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $104,232

Other Expenses $101,123

TOTAL EXPENSES $124,998

Year-over-Year Comparison

	2025	2024	Change
Revenue	$87,870	$69,733	+0.3%
Expenses	$124,998	$83,343	+0.5%
Net Income	$-37,128	$-13,610	+1.7%

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

Employees

N/A

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
JAMES A LASSITER Jr	COMMANDER	0.00	Officer	$0	$0	$0
ROBERT L BEACHBOARD	1ST VICE PRES	0.00	Officer	$0	$0	$0
MARVIN SPRADLEY	2ND VICE COMM	0.00	Officer	$0	$0	$0
JOE GIBSON	ADJUTANT	0.00	Officer	$0	$0	$0
GERALD YOUNG	JUDGE ADVOCAT	0.00	Officer	$0	$0	$0
CHARLES GALABEAS	SGT AT ARMS	0.00	Officer	$0	$0	$0
LAWRENCE ROACH	CHAPLIN	0.00	Officer	$0	$0	$0
RICHARD SCHULTZ	HISTORIAN	0.00	Officer	$0	$0	$0
CARL NASTOUPIL	SERVICE OFFIC	0.00	Officer	$0	$0	$0
WILBORN JANCA	ASST SVC OFFI	0.00	Officer	$0	$0	$0
David Littmann	Finance Officer	10.00	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
2025	$87,870	$124,998	$71,651	$-37,128
2024	$69,733	$83,343	$108,779	$-13,610
2023	$48,230	$113,345	$122,389	$-65,115
2022	$53,173	$117,968	$187,504	$-64,795
2021	$305,434	$176,956	$252,299	$128,478
2020	$32,151	$71,624	$123,821	$-39,473
2019	$102,813	$108,066	$163,294	$-5,253
2018	$79,251	$80,294	$168,547	$-1,043

AMERICAN LEGION POST 442