James W McCartney Post 232 Association Inc (EIN 251843611) - 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

1999

Legal Domicile

Principal Officer

Sheila Young

Phone

7173497532

Tax Period

2024-01-01 to 2024-12-31

James W McCartney Post 232 Association Inc, founded in 1999, is a small nonprofit that reported $281K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $316K exceeded revenue, resulting in a 12% operating deficit.

Mission

To promote fellowship among armed forces veterans, to assist needy veterans and their families and to promote and assist Charitable and Community 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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $19,500

Program Service Revenue $42,018

Investment Income $0

Other Revenue $219,937

TOTAL REVENUE $281,455

Expense Breakdown

Grants Paid $1,925

Salaries & Benefits $177,711

Fundraising Expenses $0

Program Expenses $316,039

Other Expenses $123,515

TOTAL EXPENSES $316,039

Year-over-Year Comparison

	2024	2023	Change
Revenue	$281,455	$357,383	-0.2%
Expenses	$316,039	$337,494	-0.1%
Net Income	$-34,584	$19,889	-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

895

Independent Members

895

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
George Shearer	Commander	010.00	Officer Director	$0	$0	$0
James C Bannister	1st Vice President	001.00	Officer Director	$0	$0	$0
Sheila Young	Treasurer	010.00	Officer Director	$0	$0	$0
Gayniale Nowak	Secretary/ Adjutant	001.00	Officer Director	$0	$0	$0
Gary Eckenrode	Member at Large	001.00	Director	$0	$0	$0
Sam Peterson	Member at Large	001.00	Director	$0	$0	$0
Jack Hall	2nd Vice President	001.00	Director	$0	$0	$0
Walter Hoffman	Member at Large	001.00	Director	$0	$0	$0
Athena Gipe	Manager	040.00	Key Emp Highest	$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	$281,455	$316,039	$9,580	$-34,584
2023	$357,383	$337,494	$25,757	$19,889
2022	$207,465	$208,887	$633	$-1,422
2021	$251,276	$249,479	$2,055	$1,797
2020	$130,476	$125,247	$4,734	$5,229
2019	$230,655	$249,680	$874	$-19,025
2018	$226,781	$218,019	$17,459	$8,762

James W McCartney Post 232 Association Inc