AMERICAN LEGION POST 306 JOHN W LUP O MEMORIAL (EIN 226099025) - 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

1945

Legal Domicile

Principal Officer

VINCENT LELLA

Phone

7323569699

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 306 JOHN W LUP O MEMORIAL, founded in 1945, is a small nonprofit that reported $103K in total revenue in fiscal year 2024. Revenue surged 83% from the prior year, signaling strong growth momentum. Expenses of $117K exceeded revenue, resulting in a 14% operating deficit.

Mission

PROMOTE VETERAN WELL BEING DIRECTLY AND IN THE LOCAL 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 $35,442

Program Service Revenue $53,292

Investment Income $5,276

Other Revenue $9,118

TOTAL REVENUE $103,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $117,206

TOTAL EXPENSES $117,206

Year-over-Year Comparison

	2024	2023	Change
Revenue	$103,128	$56,333	+0.8%
Expenses	$117,206	$47,938	+1.4%
Net Income	$-14,078	$8,395	-2.7%

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

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
MATTHEW ADAMS	1ST VICE COM	10.00	Officer	$0	$0	$0
JOHN CRAIG	2ND VICE COM	N/A	Officer	$0	$0	$0
HELENA GAITHER	COMMANDER	20.00	Officer	$0	$0	$0
VINCENT LELLA	FINANCE OFFI	N/A	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	$103,128	$117,206	$98,908	$-14,078
2024	$56,333	$47,938	$108,680	$8,395
2023	$35,869	$34,056	$94,739	$1,813
2022	$12,633	$60,938	$111,617	$-48,305
2021	$13,077	$25,909	$155,005	$-12,832
2020	$17,532	$30,469	$112,091	$-12,937
2019	$29,781	$41,814	$132,681	$-12,033
2018	$32,313	$38,800	$146,348	$-6,487

AMERICAN LEGION POST 306 JOHN W LUP O MEMORIAL