AMERICAN LEGION POST 52 (EIN 340668121) - 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

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 PROVIDE SERVICES TO VETERANS, THIER FAMILIES AND THEIR COMMUNITY, STATE AND NATION.

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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 $19,864

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

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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
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

AMERICAN LEGION POST 52