NICHOLSON-SELLGREN POST 2962

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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

1960

Legal Domicile

Principal Officer

RANDAL L MCCUSKEY

Phone

2183843794

Tax Period

2024-07-01 to 2025-06-30

NICHOLSON-SELLGREN POST 2962, founded in 1960, is a small nonprofit that reported $266K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $234K left a modest 12% surplus.

Mission

MAINTAIN CONTACT WITH AND MEMBERSHIP IN NATIONAL ORGANIZATION AND PROMOTE COMMUNITY AWARENESS, LOCAL ORGANIZATIONS, AND SOCIAL ENTERTAINMENT FOR VETERANS.

Program Service Accomplishments

Program 1

PROMOTING COMMUNITY AWARENESS AND SUPPORT OF LOCAL VETERANS THROUGH SOCIAL AND RECREATIONAL ACTIVITIES

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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 $1,974

Program Service Revenue $0

Investment Income $849

Other Revenue $263,606

TOTAL REVENUE $266,429

Expense Breakdown

Grants Paid $0

Salaries & Benefits $98,237

Fundraising Expenses $0

Other Expenses $135,736

TOTAL EXPENSES $233,973

Year-over-Year Comparison

	2024	2023	Change
Revenue	$266,429	$220,668	+0.2%
Expenses	$233,973	$211,887	+0.1%
Net Income	$32,456	$8,781	+2.7%

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
RANDAL L MCCUSKEY	COMMANDER	4.00	Officer	$0	$0	$0
STEVE FLUCK	QUARTERMASTER	8.00	Officer	$0	$0	$0
SHANE LAWRY	SENIOR VICE COMMANDER	2.00	Officer	$0	$0	$0
MILTON AHO	TRUSTEE	2.00	Officer	$0	$0	$0
KEITH BAXLEY	TRUSTEE	2.00	Officer	$0	$0	$0
GARY DAHL	TRUSTEE	2.00	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
2025	$266,429	$233,973	$316,112	$32,456
2024	$220,668	$211,887	$283,493	$8,781
2023	$219,408	$200,257	$274,542	$19,151
2022	$200,823	$185,711	$272,037	$15,112
2021	$226,380	$161,676	$265,773	$64,704
2020	$176,305	$177,814	$205,182	$-1,509
2019	$219,504	$202,614	$213,325	$16,890