CLAYTON E MONEYMAKER POST NO 237 DEPARTMENT OF ALA (EIN 237176697) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Principal Officer

JERRY PHELPS

Tax Period

2023-07-01 to 2024-06-30

AMERICAN LEGION POST 237, founded in 1981, is a small nonprofit that reported $307K in total revenue in fiscal year 2018. Revenue surged 35% from the prior year, signaling strong growth momentum. Net assets of $986K represent 39 months of operating reserves.

Mission

OUTREACH TO VETERANS AND THEIR FAMILIES

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $157,260

Program Service Revenue $0

Investment Income $1,807

Other Revenue $264,917

TOTAL REVENUE $423,984

Expense Breakdown

Grants Paid $25,471

Salaries & Benefits $156,351

Fundraising Expenses $117

Program Expenses $428,746

Other Expenses $259,077

TOTAL EXPENSES $440,899

Year-over-Year Comparison

	2023	2022	Change
Revenue	$423,984	$420,967	+0.0%
Expenses	$440,899	$412,839	+0.1%
Net Income	$-16,915	$8,128	-3.1%

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

Volunteers

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

$23,450

Total Directors

$23,450

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY MCCOY	ADJUTANT	6.00	Officer Director	$23,450	$0	$23,450
KEN REISENWEBER	TRUSTEE	10.00	Director	$0	$0	$0
ROBERT BARNETT	TRUSTEE	6.00	Director	$0	$0	$0
DON PINKERTON	TRUSTEE	6.00	Director	$0	$0	$0
KEN CARPENTER	HISTORIAN	4.00	Officer Director	$0	$0	$0
CODY KLINNER	SERGEANT AT ARMS	6.00	Officer Director	$0	$0	$0
BILL POND	CHAPLAIN	12.00	Officer Director	$0	$0	$0
DAVID LADNER	1ST VICE COMMANDER	10.00	Officer Director	$0	$0	$0
JERRY PHELPS	COMMANDER	20.00	Officer Director	$0	$0	$0
TOM PAONE	2ND VICE COMMANDER	20.00	Officer Director	$0	$0	$0
JACK LAFOUNTAIN	FINANCE OFFICER	12.00	Officer Director	$0	$0	$0
BOB WASNIEWSKI	3RD VICE COMMANDER	20.00	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
2024	$423,984	$440,899	$972,864	$-16,915
2023	$420,967	$412,839	$986,680	$8,128
2022	$353,867	$374,442	$977,687	$-20,575
2021	$356,248	$322,401	$998,513	$33,847
2020	$301,600	$326,263	$985,183	$-24,663
2019	$307,034	$299,928	$989,071	$7,106

CLAYTON E MONEYMAKER POST NO 237 DEPARTMENT OF ALA