AMERICAN LEGION (EIN 810105630) - 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

1919

Legal Domicile

Principal Officer

Duane Cunningham

Phone

4063243989

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION, founded in 1919, is a small nonprofit that reported $227K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $370K exceeded revenue, resulting in a 63% operating deficit.

Mission

To promote benefits and programs for Veterans of the Armed Services and their families.

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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 $134,369

Program Service Revenue $71,094

Investment Income $16,415

Other Revenue $5,572

TOTAL REVENUE $227,450

Expense Breakdown

Grants Paid $0

Salaries & Benefits $199,480

Fundraising Expenses $0

Program Expenses $140,833

Other Expenses $170,568

TOTAL EXPENSES $370,048

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,450	$255,336	-0.1%
Expenses	$370,048	$282,774	+0.3%
Net Income	$-142,598	$-27,438	+4.2%

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

$56,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kim Kay McCarty Martin	Commander	0.00	Officer	$0	$0	$0
Irene Dickerson	Vice Commander	0.00	Officer	$0	$0	$0
Linda Cousineau	Zone Commander	0.00	Officer	$0	$0	$0
William Dolatta	Zone Commander	0.00	Officer	$0	$0	$0
Andy Rice	Zone Commander	0.00	Officer	$0	$0	$0
Dan Smart	Zone Commander	0.00	Officer	$0	$0	$0
Duane Cunningham	Adjutant	40.00	Officer	$56,400	$0	$56,400
Joe Yeoman	District 1	0.00	Officer	$0	$0	$0
Jed Damson	District 2	0.00	Officer	$0	$0	$0
Randy Flammond	District 3	0.00	Officer	$0	$0	$0
Dorothy Goodwin	District 4	0.00	Officer	$0	$0	$0
Deb Strickland	District 5	0.00	Officer	$0	$0	$0
Tony Wagner	District 6	0.00	Officer	$0	$0	$0
Don Carlson	District 7	0.00	Officer	$0	$0	$0
Jerry Collins	District 8	0.00	Officer	$0	$0	$0
Frank Kelly	District 9	0.00	Officer	$0	$0	$0
Doug Byron	District 10	0.00	Officer	$0	$0	$0
Trevor Barnhart	District 11	0.00	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	$227,450	$370,048	$674,426	$-142,598
2024	No data	No data	No data	No data
2023	$332,770	$292,840	$813,932	$39,930
2022	$329,092	$299,580	$775,684	$29,512
2021	$301,184	$251,551	$742,130	$49,633

AMERICAN LEGION