AMERICAN LEGION ROY L VINGERS POST 52 (EIN 390128225) - 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

1922

Legal Domicile

Principal Officer

GENE PHILLIPS

Phone

6087823232

Tax Period

2024-09-01 to 2025-08-31

AMERICAN LEGION ROY L VINGERS POST 52, founded in 1922, is a small nonprofit that reported $121K in total revenue in fiscal year 2024. Revenue fell 77% from the prior year — a significant decline worth monitoring. Expenses of $156K exceeded revenue, resulting in a 29% operating deficit.

Mission

VETERAN'S ORGANIZATION PROVIDING FRATERNAL OPPORTUNITIES FOR MEMBER VETERANS OF AMERICA'S ARMED FORCES

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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 $28,669

Program Service Revenue $12,512

Investment Income $18,520

Other Revenue $61,029

TOTAL REVENUE $120,730

Expense Breakdown

Grants Paid $0

Salaries & Benefits $62,848

Fundraising Expenses $0

Program Expenses $152,183

Other Expenses $92,892

TOTAL EXPENSES $155,740

Year-over-Year Comparison

	2024	2023	Change
Revenue	$120,730	$518,622	-0.8%
Expenses	$155,740	$161,683	0.0%
Net Income	$-35,010	$356,939	-1.1%

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

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
MICHAEL BYERS	ADJUTANT	N/A	Officer Director	$0	$0	$0
WILLIAM COCKRIEL	2ND VICE COM	N/A	Officer Director	$0	$0	$0
HELEN ZOELLNER KELLY	JUDGE ADVOCA	N/A	Officer Director	$0	$0	$0
GENE PHILLIPS	COMMANDER	N/A	Officer Director	$0	$0	$0
ROGER YOUNG	FINANCE OFFI	N/A	Officer Director	$0	$0	$0
DENNIS ZWEIFEL	1ST VICE COM	N/A	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	$120,730	$155,740	$616,452	$-35,010
2024	$518,622	$161,683	$646,595	$356,939
2023	$120,350	$120,443	$287,633	$-93
2022	$112,393	$100,957	$286,228	$11,436
2021	$52,868	$56,869	$277,902	$-4,001
2020	$99,242	$98,385	$280,298	$857
2019	$163,419	$158,922	$283,493	$4,497

AMERICAN LEGION ROY L VINGERS POST 52