American Legion (EIN 920142459) - 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

1990

Legal Domicile

Principal Officer

Robbie Quelland

Phone

9073980871

Tax Period

2020-01-01 to 2020-12-31

American Legion, founded in 1990, is a micro nonprofit in the Recreation & Sports sector that reported $33K in total revenue in fiscal year 2020. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $67K exceeded revenue, resulting in a 104% operating deficit.

Mission

Youth Development Programs, General/Other: Operates a home based American Legion Baseball program. High school aged participants come from local and surrounding communities on the Kenai Peninsiula. 30 players participated in 2020.

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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 (2020)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,093

Investment Income $0

Other Revenue $27,520

TOTAL REVENUE $32,613

Expense Breakdown

Grants Paid $8,000

Salaries & Benefits $4,109

Fundraising Expenses $0

Program Expenses $54,549

Other Expenses $54,573

TOTAL EXPENSES $66,682

Year-over-Year Comparison

	2020	2019	Change
Revenue	$32,613	$43,639	-0.3%
Expenses	$66,682	$64,471	+0.0%
Net Income	$-34,069	$-20,832	+0.6%

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

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
Alvin R Diaz	Treasurer	4.00	Officer	$0	$0	$0
Susan L Diaz	Secretary	4.00	Officer	$0	$0	$0
Robbie Quelland	President	4.00	Officer	$0	$0	$0
Lance Coz	Vice President	8.00	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
2020	$32,613	$66,682	$90,895	$-34,069
2019	$43,639	$64,471	$124,964	$-20,832
2018	$111,168	$60,563	$149,667	$50,605

American Legion