American Legion Post 123

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1920

Legal Domicile

Principal Officer

Paul Beauregard

Phone

4138967754

Tax Period

2025-01-01 to 2025-12-31

American Legion Post 123, founded in 1920, is a small nonprofit that reported $167K in total revenue in fiscal year 2025. Revenue surged 167% from the prior year, signaling strong growth momentum. The organization ran a surplus of $96K, a strong 57% operating margin.

Mission

Understanding and supporting the well being of our veterans

Program Service Accomplishments

Program 1

Expenses: $26,538 Revenue: $76,451

Income and cost of the canteen sales and purchases at the club which is open for the enjoyment of the club members

Program 2

Expenses: $2,917 Revenue: $0

Dues paid to similar organizations for the benefit of the club members

Program 3

Expenses: $600 Revenue: $0

Scholarships Paid Out

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $167,060

Program Service Revenue $0

Investment Income $3

Other Revenue $0

TOTAL REVENUE $167,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $30,055

Other Expenses $68,643

TOTAL EXPENSES $71,560

Year-over-Year Comparison

	2025	2024	Change
Revenue	$167,063	$62,469	+1.7%
Expenses	$71,560	$75,361	-0.1%
Net Income	$95,503	$-12,892	-8.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

145

Independent Members

N/A

Employees

N/A

Volunteers

145

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
Peter Ligawiec	Commander	15.00	Officer	$0	$0	$0
David Nicoson	First Vice	10.00	Officer	$0	$0	$0
Tony Dubois	Second Vice	10.00	Officer	$0	$0	$0
Paul Beauregard	Finance Officer	18.00	Officer	$0	$0	$0
Bruce Worden	Adjutant	8.00	Officer	$0	$0	$0
Doug Maxfield	Chaplain	8.00	Officer	$0	$0	$0
Richard Rucki	Historian	8.00	Officer	$0	$0	$0
Robert Beauregard	Judge Advocate	8.00	Officer	$0	$0	$0
Philip Hamel	Service Officer	8.00	Officer	$0	$0	$0
William McCrystal	Sergeant at Arms	8.00	Officer	$0	$0	$0
Denis Madigan	Trustee	5.00		$0	$0	$0
Art Giard	Trustee	5.00		$0	$0	$0
Michael Kutt	Trustee	5.00		$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	$167,063	$71,560	$446,339	$95,503
2024	$62,472	$75,361	$351,730	$-12,889
2023	$62,024	$73,532	$364,619	$-11,508
2022	$110,110	$77,252	$480,219	$32,858
2021	$126,047	$117,291	$447,361	$8,756
2020	$218,367	No data	$477,421	No data
2019	$77,452	$71,159	$51,913	$6,293
2018	$71,338	$64,922	$45,620	$6,416