AMERICAN LEGION POST 138

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

JAMES WOODS

Tax Period

2023-01-01 to 2023-12-31

AMERICAN LEGION POST 138, founded in 1987, is a small nonprofit that reported $185K in total revenue in fiscal year 2023. The organization ran a surplus of $36K, a strong 19% operating margin.

Mission

A SOCIAL ORGANIZATION FOR PAST AND PRESENT MEMEBERS OF THE ARMED FORCES AND THEIR FAMILIES

Program Service Accomplishments

Program 1

Expenses: $189,472 Revenue: $298,827

THE OPERATION OF RECREATIONAL FACILITIES FOR THE PURPOSE OF GAMING AND

Program 2

Expenses: $55,084 Revenue: $115,441

THE OPERATION OF SOCIAL CLUB FACILITIES FOR THE PURPOSE OF

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,763

Program Service Revenue $0

Investment Income $6,541

Other Revenue $175,756

TOTAL REVENUE $185,060

Expense Breakdown

Grants Paid $8,300

Salaries & Benefits $62,135

Fundraising Expenses $0

Program Expenses $244,556

Other Expenses $78,747

TOTAL EXPENSES $149,182

Year-over-Year Comparison

	2023	2022	Change
Revenue	$185,060	$188,616	0.0%
Expenses	$149,182	$172,092	-0.1%
Net Income	$35,878	$16,524	+1.2%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
JAMES WOODS	COMMANDER	10	Officer	$0	$0	$0
STV GARRETSON	FIRST VICE	10	Officer	$0	$0	$0
JEFF GRIFFITH	ADJUTANT	10	Officer	$0	$0	$0
BOB BALL	TREASURER	10	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	No data	No data	No data	No data
2023	$185,060	$149,182	$553,249	$35,878
2022	$188,616	$172,092	$527,183	$16,524
2021	$236,852	$148,503	$510,289	$88,349
2020	$189,369	$141,039	$421,958	$48,330
2019	$177,541	$119,099	$373,563	$58,442
2018	$163,192	$119,291	$316,007	$43,901