AMERICAN LEGION POST 52

🔒

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

1920

Legal Domicile

Principal Officer

RICHARD JOHNSON

Phone

7406762515

Tax Period

2024-06-01 to 2025-05-31

AMERICAN LEGION POST 52, founded in 1920, is a small nonprofit that reported $104K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $16K, a strong 15% operating margin.

Mission

TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA TO PROMOTE PEACE AND GOOD WILL AMONG THE PEOPLES OF THE UNITED STATES AND ALL NATIONS TO PRESERVE THE MEMORIES OF THE TWO WORLD WARS AND THE OTHER HOSTILITIES FOUGHT TO UPHOLD DEMOCARCY

Program Service Accomplishments

Program 1

Expenses: $17,205

GRANTS TO LOCAL SCHOOLS AND EMERGENCY SERVICES AND YOUTH SPORTS PRO

Program 2

Expenses: $67,976 Revenue: $74,409

OFFER SOCIAL ACTIVITES FOR THE LEGIONS 391 MEMBERS

🔒

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 $19,864

Program Service Revenue $0

Investment Income $9,369

Other Revenue $74,409

TOTAL REVENUE $103,642

Expense Breakdown

Grants Paid $21,758

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $85,181

Other Expenses $66,246

TOTAL EXPENSES $88,004

Year-over-Year Comparison

	2024	2023	Change
Revenue	$103,642	$142,293	-0.3%
Expenses	$88,004	$145,360	-0.4%
Net Income	$15,638	$-3,067	-6.1%

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
JOHN MCCLOUD	COMMANDER	010.00	Officer Director	$0	$0	$0
RICHARD JOHNSON	FINANCE OFFICER	030.00	Officer Director	$0	$0	$0
KEVIN WEST	CHAPLIN	005.00	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	$103,642	$88,004	$147,492	$15,638
2024	$142,293	$145,360	$131,854	$-3,067
2023	$178,677	$137,732	$134,921	$40,945