AMERICAN LEGION POST 32 PINGREE-MOSS-CHATIGNY D/B/A (EIN 020227638) - 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

1921

Legal Domicile

Principal Officer

ROGER RUSSO

Phone

6037780165

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 32 PINGREE-MOSS-CHATIGNY D/B/A, founded in 1921, is a micro nonprofit that reported $66K in total revenue in fiscal year 2024. Revenue surged 61% from the prior year, signaling strong growth momentum.

Mission

TO BE OF SERVICE TO VETERANS AND THE TOWN

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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 $14,811

Program Service Revenue $0

Investment Income $22

Other Revenue $51,141

TOTAL REVENUE $65,974

Expense Breakdown

Grants Paid $2,400

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $70,939

Other Expenses $68,539

TOTAL EXPENSES $70,939

Year-over-Year Comparison

	2024	2023	Change
Revenue	$65,974	$40,935	+0.6%
Expenses	$70,939	$59,936	+0.2%
Net Income	$-4,965	$-19,001	-0.7%

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

N/A

Independent Members

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROGER RUSSO	COMMANDER	10.00	Officer	$0	$0	$0
LLOYD GIFFORD JR	SR. VICE COMMANDER	5.00	Officer	$0	$0	$0
MICHAEL MACLELLAN	ADJUTANT	5.00	Officer	$0	$0	$0
JOHN EBERHARDT JR	JR. VICE COMMANDER	5.00	Officer	$0	$0	$0
STEPHEN F GORDON SR	CHAPLAIN	5.00	Officer	$0	$0	$0
JAMES G CHRISTIANSEN	JUDGE ADVOCATE	5.00	Officer	$0	$0	$0
ROBERT M MCCANN	SGT. AT ARMS	5.00	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	$65,974	$70,939	$47,143	$-4,965
2024	$40,935	$59,936	$51,986	$-19,001
2023	$52,325	$57,523	$74,342	$-5,198

AMERICAN LEGION POST 32 PINGREE-MOSS-CHATIGNY D/B/A