THE AMERICAN LEGION DEPARTMENT OF CALIFORNIA (EIN 940280890) - 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

1928

Legal Domicile

Principal Officer

SAM FLORES

Phone

5598758387

Tax Period

2024-07-01 to 2025-06-30

THE AMERICAN LEGION DEPARTMENT OF CALIFORNIA, founded in 1928, is a community nonprofit that reported $4.2M in total revenue in fiscal year 2024. Revenue surged 82% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.7M, a strong 39% operating margin.

Mission

VETERANS PROGRAMS AND REHABILITATION

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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 $2,206,557

Program Service Revenue $1,967,603

Investment Income $42,979

Other Revenue $7,035

TOTAL REVENUE $4,224,174

Expense Breakdown

Grants Paid $0

Salaries & Benefits $937,304

Fundraising Expenses $51,722

Other Expenses $1,621,562

TOTAL EXPENSES $2,558,866

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,224,174	$2,314,974	+0.8%
Expenses	$2,558,866	$2,673,392	0.0%
Net Income	$1,665,308	$-358,418	-5.6%

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

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

$96,247

Total Directors

$96,247

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SAM FLORES	ADJUTANT	40.00	Officer Director	$96,247	$0	$96,247
NICK ROSA	COMMANDER	0.00	Officer Director	$0	$0	$0
JERE ROMANO	NATIONAL EXEC	0.00	Officer Director	$0	$0	$0
JOHN MINNELLA	JUDGE ADVOCATE	0.00	Officer Director	$0	$0	$0
KATHY CASH	CHAPLAIN	0.00	Officer Director	$0	$0	$0
FRED SHACKLETT	HISTORIAN	0.00	Officer Director	$0	$0	$0
RICHARD RAMIREZ	SGT AT ARMS	0.00	Officer Director	$0	$0	$0
DIANE DEVRIES	PARLIAMENTARIAN	0.00	Officer 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	$4,224,174	$2,558,866	$9,454,761	$1,665,308
2024	No data	No data	No data	No data
2023	$3,562,199	$2,067,657	$8,181,896	$1,494,542
2022	$2,846,071	$2,137,969	$6,810,833	$708,102
2021	$2,250,669	$1,670,366	$5,360,937	$580,303
2021	$3,082,211	$1,803,741	$6,324,109	$1,278,470
2020	$2,217,163	$2,510,403	$4,778,898	$-293,240
2019	$3,217,009	$3,381,960	$5,084,120	$-164,951
2018	$3,488,419	$3,098,771	$5,149,480	$389,648

THE AMERICAN LEGION DEPARTMENT OF CALIFORNIA