AMERICAN LEGION POST 101 RAY I BOOTH INC (EIN 381319397) - 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

Principal Officer

JAMES B BARRUS II

Phone

6167547926

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 101 RAY I BOOTH INC is a small nonprofit that reported $211K in total revenue in fiscal year 2024. Revenue surged 73% from the prior year, signaling strong growth momentum. The organization ran a surplus of $75K, a strong 35% operating margin.

Mission

VETERANS ORGANIZATION INCLUDES OPERATION OF LODGE FOR BENEFIT OF VETERANS, SPOUSES, AND WIDOWS. ALSO REMEMBRANCE AND ACTIVITIES IN 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 (2024)

Revenue Breakdown

Contributions & Grants $19,569

Program Service Revenue $58,533

Investment Income $5,382

Other Revenue $127,861

TOTAL REVENUE $211,345

Expense Breakdown

Grants Paid $0

Salaries & Benefits $65,327

Fundraising Expenses $0

Other Expenses $71,159

TOTAL EXPENSES $136,486

Year-over-Year Comparison

	2024	2023	Change
Revenue	$211,345	$122,182	+0.7%
Expenses	$136,486	$124,639	+0.1%
Net Income	$74,859	$-2,457	-31.5%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROB BROWN	ADJUTANT	5.00	Officer Director	$0	$0	$0
JERRY COLLINS	HISTORIAN	2.00	Officer Director	$0	$0	$0
JODY FERGUSON	1ST VICE PRE	2.00	Officer Director	$0	$0	$0
BOB FORTON	2ND VICE PRE	2.00	Officer Director	$0	$0	$0
ROBERT FORTON	SERVICE OFFI	2.00	Officer Director	$0	$0	$0
BILL GARLIC	SGT AT ARMS	5.00	Director	$0	$0	$0
JAMES M HART	EXECUTIVE CO	1.00	Director	$0	$0	$0
JAMES B BARRUS II	FINANCE OFFI	12.00	Officer Director	$0	$0	$0
ANTHONY KASPAREK	EXECUTIVE CO	1.00	Director	$0	$0	$0
ROBERT MCVEY	JUDGE ADV	2.00	Officer Director	$0	$0	$0
DAVE MUZZALL	CHAPLAIN	2.00	Director	$0	$0	$0
LARRY PARKER	EXECUTIVE BO	1.00	Director	$0	$0	$0
JEREMIAH RUSSO	COMMANDER	10.00	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	$211,345	$136,486	$347,758	$74,859
2024	$122,182	$124,639	$272,000	$-2,457
2023	$138,839	$131,929	$274,081	$6,910
2022	$91,574	$97,338	$265,124	$-5,764
2021	$55,965	$62,811	$270,384	$-6,846
2020	$72,119	$73,608	$276,150	$-1,489
2019	$134,796	$141,329	$278,272	$-6,533

AMERICAN LEGION POST 101 RAY I BOOTH INC