AMERICAN LEGION POST 44 (EIN 860088687) - 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

1937

Legal Domicile

Phone

4809410130

Tax Period

2025-01-01 to 2025-12-31

AMERICAN LEGION POST 44, founded in 1937, is a small nonprofit that reported $216K in total revenue in fiscal year 2025. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $253K exceeded revenue, resulting in a 17% operating deficit.

Mission

Patriotic veterans organization committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans.

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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 $33,828

Program Service Revenue $0

Investment Income $3,575

Other Revenue $178,187

TOTAL REVENUE $215,590

Expense Breakdown

Grants Paid $21,483

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $231,289

TOTAL EXPENSES $252,772

Year-over-Year Comparison

	2025	2024	Change
Revenue	$215,590	$328,292	-0.3%
Expenses	$252,772	$246,939	+0.0%
Net Income	$-37,182	$81,353	-1.5%

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

N/A

Employees

N/A

Volunteers

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
BILLY MARTIN	Chaplain	1.00	Director	$0	$0	$0
Randy Thomas	Historian	1.00	Director	$0	$0	$0
Greg Sternizske	Executive Comm	1.00	Director	$0	$0	$0
Linda Esposito	Exec Committee	1.00	Director	$0	$0	$0
Herb Durbin	Adjutant	1.00	Director	$0	$0	$0
Richard Grant	Executive Comm	1.00	Director	$0	$0	$0
Sally Tournay	Executive Comm	1.00	Director	$0	$0	$0
Billy Estes	SRGT AT ARMS	1.00	Director	$0	$0	$0
Rodger Wells	Judge Advocate	1.00	Director	$0	$0	$0
Gary Johnson	Executive Comm	1.00	Director	$0	$0	$0
Gene Houk	Trustee	1.00	Director	$0	$0	$0
Bernard Lishinski	ASST ADJUDANT	1.00	Director	$0	$0	$0
RON IHSEN	Trustee	1.00	Director	$0	$0	$0
Ed Bogonovich	Trustee	1.00	Director	$0	$0	$0
Tom Ghrist	SR VICE COMMAND	1.00	Director	$0	$0	$0
Michael F Moore	JR VICE COMMAND	10.00	Officer	$0	$0	$0
Thomas Hughes	Finance Officer	15.00	Officer	$0	$0	$0
Thomas Smith	COMMANDER	15.00	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	$215,590	$252,772	$783,077	$-37,182
2024	$328,292	$246,939	$801,308	$81,353
2023	$278,165	$192,638	$715,963	$85,527
2022	$231,706	$202,515	$633,079	$29,191
2021	$189,040	$160,169	$609,154	$28,871
2020	$170,355	$147,181	$586,753	$23,174
2019	$279,383	$291,004	$590,850	$-11,621
2018	$361,717	$394,123	$583,572	$-32,406

AMERICAN LEGION POST 44