AMERICAN LEGION POST 106 (EIN 351039908) - 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

1947

Legal Domicile

Principal Officer

RICHARD L WEBB

Phone

8128752051

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION POST 106, founded in 1947, is a small nonprofit that reported $224K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Net assets of $984K represent 53 months of operating reserves.

Mission

VETERANS ORGANIZATION YEARLY SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES, AND GUESTS.

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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 $5,300

Program Service Revenue $0

Investment Income $7,562

Other Revenue $210,865

TOTAL REVENUE $223,727

Expense Breakdown

Grants Paid $0

Salaries & Benefits $87,682

Fundraising Expenses $0

Other Expenses $130,279

TOTAL EXPENSES $220,014

Year-over-Year Comparison

	2024	2023	Change
Revenue	$223,727	$246,263	-0.1%
Expenses	$220,014	$209,072	+0.1%
Net Income	$3,713	$37,191	-0.9%

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

145

Independent Members

145

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

$4,148

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHERYL A SPANGLER	COMMANDER	5.00	Officer	$0	$0	$0
RAY E DAYHOFF	FINANCE OFFICER	15.00	Officer	$3,748	$0	$3,748
THOMAS K WHEELOCK	ADJUTANT	5.00	Officer	$400	$0	$400
ANDREW W RALPH	COMMANDER	5.00	Officer	$0	$0	$0
RICHARD L WEBB	FINANCE OFFICER	15.00	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
2024	$223,727	$220,014	$989,552	$3,713
2023	$246,263	$209,072	$983,256	$37,191
2022	$250,035	$152,827	$945,975	$97,208
2021	$216,910	$139,988	$848,589	$76,922
2020	$131,034	$104,948	$770,655	$26,086
2019	$188,861	$125,715	$745,052	$63,146
2018	$185,695	$114,402	$682,130	$71,293

AMERICAN LEGION POST 106