AMERICAN LEGION 138 GAUDETTE KIRK

EIN: 042315811

SPENCER, MA

Total Revenue
$82,060
Total Expenses
$88,816
Total Assets
$249,715
Net Assets
$249,715
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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
1929
Legal Domicile
MA
Principal Officer
CAROL PERRON
Phone
5088853793
Tax Period
2025-01-01 to 2025-12-31

AMERICAN LEGION 138 GAUDETTE KIRK, founded in 1929, is a micro nonprofit that reported $82K in total revenue in fiscal year 2025. Net assets of $250K represent 37 months of operating reserves.

Mission

AUXILLARY POST FOR VETERANS OF THE UNITED STATE ARMED FORCES.

Program Service Accomplishments

Program 1
Expenses: $81,361 Revenue: $50,217

PROVIDE A LOCATION FOR PAST AND PRESENT MEMBERS OF THE UNITED STATES ARMED FORCES TO MEET WITH THE PURPOSE TO SOCIALIZE AND RAISE MONEY FOR SCHOLARSHIPS, DONATIONS AND OTHER COMMUNITY SUPPORT...

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PROVIDE A LOCATION FOR PAST AND PRESENT MEMBERS OF THE UNITED STATES ARMED FORCES TO MEET WITH THE PURPOSE TO SOCIALIZE AND RAISE MONEY FOR SCHOLARSHIPS, DONATIONS AND OTHER COMMUNITY SUPPORT ACTIVITIES.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $32,091
Program Service Revenue $0
Investment Income $3,196
Other Revenue $46,773
TOTAL REVENUE $82,060

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $81,361
Other Expenses $88,816
TOTAL EXPENSES $88,816

Year-over-Year Comparison

2025 2024 Change
Revenue $82,060 $82,187 0.0%
Expenses $88,816 $82,788 +0.1%
Net Income $-6,756 $-601 +10.2%
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

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Liquidity & Cash Position

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Governance

Voting Members
16
Independent Members
16
Employees
N/A
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
5
$0
Total Directors
16
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOHN CANTY JUDGE ADVOCATE 2.00
Officer Director
$0 $0 $0
JERRY PERRON COMMANDER 12.00
Officer Director
$0 $0 $0
CAROL PERRON FINANCE OFFICER 19.50
Officer Director
$0 $0 $0
DEAN STEVENS HISTORIAN 2.00
Director
$0 $0 $0
DAN GEORGE BOARD MEMBER 1.00
Director
$0 $0 $0
JEAN LAMEREOUX BOARD MEMBER 1.00
Director
$0 $0 $0
MARGARET SULLIVAN SENIOR VICE COMMANDER 4.00
Officer Director
$0 $0 $0
GEORGE PARKIN BOARD MEMBER 1.00
Director
$0 $0 $0
BRIAN MORRISON BOARD MEMBER 1.00
Director
$0 $0 $0
PAT CORBETT JUNIOR VICE COMMANDER 2.00
Director
$0 $0 $0
ROLAND LANGLOIS SERVICE OFFICER 6.00
Officer Director
$0 $0 $0
ELAINE ZONA ADJUTANT 3.50
Director
$0 $0 $0
BILL ZUKOWSKI BOARD MEMBER 1.00
Director
$0 $0 $0
BILL MAHINDRA BOARD MEMBER 1.00
Director
$0 $0 $0
JAMES LETENDRE BOARD MEMBER 1.00
Director
$0 $0 $0
MARK MONROE CHAPLAIN 2.00
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 $82,060 $88,816 $249,715 $-6,756
2024 $82,187 $82,788 $256,471 $-601
2023 $48,068 $60,286 $257,071 $-12,218
2022 $148,952 $57,956 $269,289 $90,996
2021 $78,211 $56,189 $178,294 $22,022
2020 $32,773 $39,614 $156,274 $-6,841
2019 $90,971 $59,179 $163,115 $31,792
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