AMERICAN LEGION POST 132

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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

1920

Legal Domicile

Principal Officer

LEROY GERRARD

Phone

4027643431

Tax Period

2022-01-01 to 2022-12-31

AMERICAN LEGION POST 132, founded in 1920, is a small nonprofit that reported $111K in total revenue in fiscal year 2022. Revenue fell 48% from the prior year — a significant decline worth monitoring. Net assets of $253K represent 27 months of operating reserves.

Mission

TO SERVE VETERANS OF THE UNITED STATES MILITARY AND THE LOCAL COMMUNITY.

Program Service Accomplishments

Program 1

PROVIDE QUALIFIED APPLICANTS WITH SCHOLARSHIPS TO ALLEVIATE THE COSTS OF HIGHER EDUCATION AND PROVIDE FUNDING FOR SPONSORSHIP OF BOYS/GIRLS STATE PARTICIPANTS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $6,532

Program Service Revenue $1,396

Investment Income $586

Other Revenue $102,801

TOTAL REVENUE $111,315

Expense Breakdown

Grants Paid $0

Salaries & Benefits $68,511

Fundraising Expenses $0

Other Expenses $43,008

TOTAL EXPENSES $117,461

Year-over-Year Comparison

	2022	2021	Change
Revenue	$111,315	$213,192	-0.5%
Expenses	$117,461	$117,291	+0.0%
Net Income	$-6,146	$95,901	-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	Role	Reportable Comp	Other Comp	Total
LEROY GERRARD	VICE COMMANDER	Officer	$0	$0	$0
OWEN KINNAN	ADJUTANT	Officer	$0	$0	$0
PERRY NOYD	COMMANDER	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
2022	$111,315	$117,461	$255,645	$-6,146
2021	$213,192	$117,291	$262,071	$95,901
2020	$96,876	$101,980	$166,116	$-5,104
2019	$116,937	$138,318	$171,398	$-21,381
2018	$139,605	$142,690	$193,108	$-3,085