LUTHER B EASLEY POST No 128 AMERICAN LEGION (EIN 370640914) - 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

1930

Legal Domicile

Principal Officer

HAROLD KOCHER

Tax Period

2020-01-01 to 2020-12-31

LUTHER B EASLEY POST No 128 AMERICAN LEGION, founded in 1930, is a small nonprofit that reported $256K in total revenue in fiscal year 2020. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $73K, a strong 28% operating margin.

Mission

WE ARE A PATRIOTIC VETERANS ORG DEVOTED TO MUTUAL HELPFULNESS MENTORING YOUTH SPONSORING WHOLESOME PROGRAMS IN OUR COMMUNITY.

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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 (2020)

Revenue Breakdown

Contributions & Grants $17,805

Program Service Revenue $209,333

Investment Income $0

Other Revenue $28,721

TOTAL REVENUE $255,859

Expense Breakdown

Grants Paid $4,510

Salaries & Benefits $44,965

Fundraising Expenses $0

Program Expenses $67,379

Other Expenses $133,825

TOTAL EXPENSES $183,300

Year-over-Year Comparison

	2020	2019	Change
Revenue	$255,859	$205,899	+0.2%
Expenses	$183,300	$211,902	-0.1%
Net Income	$72,559	$-6,003	-13.1%

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

217

Independent Members

217

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
HAROLD KOCHER	COMMANDER	5	Officer	$0	$0	$0
DENNIS HAMPTON	VICE COMMANDER	1	Officer	$0	$0	$0
VERN HENNE	2nd V-COMMANDR	1	Officer	$0	$0	$0
JEFF MARTIN	ADJUCTANT	1	Officer	$0	$0	$0
ISABEL LIRA	TREASURER	5	Officer	$0	$0	$0
RANDY MEREDITH	SGT-AT-ARMS	1	Officer	$0	$0	$0
HAROLD KOCHER	COMMANDER	5	Officer	$0	$0	$0
DENNIS HAMPTON	VICE COMMANDER	1	Officer	$0	$0	$0
VERN HENNE	2nd VICE CMDR	1	Officer	$0	$0	$0
JEFF MARTIN	ADJUCTANT	1	Officer	$0	$0	$0
ISABEL LIRA	TREASURER	5	Officer	$0	$0	$0
RANDY MEREDITH	SGT-AT-ARMS	1	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
2020	$255,859	$183,300	$135,156	$72,559
2019	$205,899	$211,902	$146,195	$-6,003
2018	$233,947	$243,907	$150,823	$-9,960

LUTHER B EASLEY POST No 128 AMERICAN LEGION