AMERICAN LEGION POST 138 (EIN 310504273) - 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

1935

Legal Domicile

Principal Officer

KEN CALIHAN

Phone

5138890138

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 138, founded in 1935, is a small nonprofit that reported $451K in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $426K left a modest 5% surplus.

Mission

SUPPORT RETIRED AND ACTIVE DUTY MILTARY AS A VETERANS SOCIAL CLUB

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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 $38,691

Program Service Revenue $0

Investment Income $1,314

Other Revenue $410,655

TOTAL REVENUE $450,660

Expense Breakdown

Grants Paid $0

Salaries & Benefits $103,923

Fundraising Expenses $0

Other Expenses $322,361

TOTAL EXPENSES $426,284

Year-over-Year Comparison

	2024	2023	Change
Revenue	$450,660	$362,747	+0.2%
Expenses	$426,284	$256,347	+0.7%
Net Income	$24,376	$106,400	-0.8%

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

361

Independent Members

361

Employees

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
FRED BAILEY	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN CHILDRESS	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL CUPP	TRUSTEE	1.00	Director	$0	$0	$0
TOM STUARD	TRUSTEE	1.00	Director	$0	$0	$0
GARY AUGHINBAUGH	ADJUTANT	1.00	Officer	$0	$0	$0
KEN CALIHAN	COMMANDER	10.00	Officer	$0	$0	$0
ERIC CONN	TREASURER	10.00	Officer	$0	$0	$0
GARY ESTES	2ND VICE COM	3.00	Officer	$0	$0	$0
GREG WOLMACK	1ST VICE COM	1.00	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	$450,660	$426,284	$677,457	$24,376
2024	No data	No data	No data	No data
2023	$295,340	$223,470	$576,960	$71,870
2022	$118,959	$213,521	$496,435	$-94,562
2021	$456,591	$133,172	$594,198	$323,419

AMERICAN LEGION POST 138