American Legion (EIN 746104423) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1937

Legal Domicile

Principal Officer

Spencer Spriesterbach

Phone

2106844199

Tax Period

2024-01-01 to 2024-12-31

American Legion, founded in 1937, is a micro nonprofit that reported $18K in total revenue in fiscal year 2024. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $23K exceeded revenue, resulting in a 29% operating deficit.

Mission

The American Legion is dedicated to four pillars of service: veterans, national security, youth and Americanism. It advocates on behalf of Amerians veterans, military personnel and their families.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $22,642

Program Service Revenue $1,000

Investment Income $0

Other Revenue $-5,440

TOTAL REVENUE $18,202

Expense Breakdown

Grants Paid $560

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $560

Other Expenses $22,873

TOTAL EXPENSES $23,433

Year-over-Year Comparison

	2024	2023	Change
Revenue	$18,202	$30,832	-0.4%
Expenses	$23,433	$34,474	-0.3%
Net Income	$-5,231	$-3,642	+0.4%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

901

Independent Members

N/A

Employees

N/A

Volunteers

901

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
N/A	Commander	5.00	Officer	$0	$0	$0
William England	1st Vice	5.00	Officer	$0	$0	$0
Roy Mendez	2nd Vice	5.00	Officer	$0	$0	$0
Michael Mayes	3rd vice	5.00	Officer	$0	$0	$0
Norman Mahan	Adjutant	5.00	Officer	$0	$0	$0
Robert Herrick	Finance Officer	5.00	Officer	$0	$0	$0
Robert Jenkins	Asst Finance Officer	5.00	Officer	$0	$0	$0
Walter Geraghty	Judge Advocate	5.00	Officer	$0	$0	$0
james Pospisil	Service Officer	5.00	Officer	$0	$0	$0
Brig Guitterez	Historian	5.00	Officer	$0	$0	$0
Richard Gilliam	Chaplain	5.00	Officer	$0	$0	$0
Thomas Carlucci	Webmaster	5.00	Officer	$0	$0	$0
Ricardo Castro	Sergeant of Arms	5.00	Officer	$0	$0	$0
James Smith	Bingo Chairperson	5.00	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	No data	No data	No data	No data
2024	$18,202	$23,433	$38,519	$-5,231
2023	$30,832	$34,474	$41,405	$-3,642
2022	$19,007	$42,656	$44,045	$-23,649
2021	$55,102	$23,448	$68,977	$31,654
2020	$6,859	$18,650	$29,574	$-11,791

American Legion