AMERICAN LEGION POST #132 EMERSON & LANE (EIN 016017237) - 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

1923

Legal Domicile

Principal Officer

BRENDA DEARBORN

Phone

2077374930

Tax Period

2024-06-01 to 2025-05-31

AMERICAN LEGION POST #132 EMERSON & LANE, founded in 1923, is a micro nonprofit in the Public & Societal Benefit sector that reported $73K in total revenue in fiscal year 2024. Revenue surged 49% from the prior year, signaling strong growth momentum. The organization ran a surplus of $20K, a strong 27% operating margin.

Mission

THE AMERICAN LEGION SERVES VETERANS, THEIR FAMILIES, CHILDREN & YOUTH, & THE COMMUNITY

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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 $2,727

Program Service Revenue $0

Investment Income $1,555

Other Revenue $68,460

TOTAL REVENUE $72,742

Expense Breakdown

Grants Paid $2,195

Salaries & Benefits $6,000

Fundraising Expenses $0

Other Expenses $45,019

TOTAL EXPENSES $53,214

Year-over-Year Comparison

	2024	2023	Change
Revenue	$72,742	$48,718	+0.5%
Expenses	$53,214	$51,220	+0.0%
Net Income	$19,528	$-2,502	-8.8%

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

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

$6,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID REDMOND	COMMANDER	10.00	Director	$1,200	$0	$1,200
RICHARD CROSMAN	ADJUTANT	10.00	Director	$2,400	$0	$2,400
LESTER DEARBORN	1ST VICE COMMANDER	5.00	Director	$0	$0	$0
JOHN OTTUM	2ND VICE COMMANDER	5.00	Director	$0	$0	$0
JOHN WALLACE	FINANCE OFFICER	25.00	Director	$2,400	$0	$2,400
WELDON SHIELDS JR	CHAPLAIN	10.00	Director	$0	$0	$0
DAVID REDMOND	GAMING OFFICER	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	$72,742	$53,214	$418,107	$19,528
2024	$48,718	$51,220	$397,970	$-2,502
2023	$61,212	$60,836	$399,411	$376
2022	$75,957	$50,285	$398,855	$25,672
2021	$15,323	$28,066	$372,518	$-12,743
2020	$23,161	$49,789	$385,261	$-26,628
2019	$52,274	$52,253	$412,131	$21

AMERICAN LEGION POST #132 EMERSON & LANE