AMERICAN LEGION POST #140 (EIN 166054805) - Form 990 Financial Analysis & Trantor Score

🔒

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

1946

Legal Domicile

Principal Officer

FRANK GARLOCK

Phone

3156973210

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION POST #140, founded in 1946, is a micro nonprofit that reported $98K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $88K left a modest 10% surplus.

Mission

TO FOSTER PATRIOTISM AND PROVIDE SUPPORT TO THOSE IN THE COMMUNITY WHO SERVED IN THE ARMED FORCES. THIS IS ACCOMPLISHED THROUGH THE OPERATION OF THE POST, THE HONOR GUARD, AND SEVERAL COMMUNITY ACTIVITIES.

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $19,337

Program Service Revenue $0

Investment Income $0

Other Revenue $78,888

TOTAL REVENUE $98,225

Expense Breakdown

Grants Paid $7,081

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $81,258

TOTAL EXPENSES $88,339

Year-over-Year Comparison

	2024	2023	Change
Revenue	$98,225	$88,846	+0.1%
Expenses	$88,339	$88,114	+0.0%
Net Income	$9,886	$732	+12.5%

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

Independent Members

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANK GARLOCK	COMMANDER	35.00	Officer Director	$0	$0	$0
JOHN OSBORNE	1ST VCE CDR	15.00	Officer Director	$0	$0	$0
JOHN OSBORNE	2ND VICE CDR	8.00	Officer Director	$0	$0	$0
TOM COOPER	3RD CDR	8.00	Officer Director	$0	$0	$0
JOHN SCHEID	ADJUTANT	8.00	Officer Director	$0	$0	$0
KIM MYERS	TREASURER	15.00	Officer Director	$0	$0	$0
PHIL TUCKER	SGT/ARMS	8.00	Officer Director	$0	$0	$0
CHUCK BUTTON	CHAPLAIN	8.00	Officer Director	$0	$0	$0
MICHAEL RIVENBURGH	HISTORIAN	8.00	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	No data	No data	No data	No data
2024	$98,225	$88,339	$146,362	$9,886
2023	$88,846	$88,114	$136,503	$732
2022	$35,477	$75,010	$135,771	$-39,533
2021	$108,390	$92,461	$175,304	$15,929
2020	$87,329	$80,590	$159,389	$6,739
2019	$83,134	$82,094	$152,623	$1,040
2018	$75,347	$80,587	$151,536	$-5,240

AMERICAN LEGION POST #140