American Legion Post 119

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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

1955

Legal Domicile

Principal Officer

MICHAEL ROWLEY

Phone

3087545224

Tax Period

2022-09-01 to 2023-08-31

American Legion Post 119, founded in 1955, is a small nonprofit that reported $197K in total revenue in fiscal year 2022. Revenue surged 21% from the prior year, signaling strong growth momentum. Net assets of $479K represent 29 months of operating reserves.

Mission

SUBSIDIZE YOUTH PROGRAMS PROVIDE LEGION YOUTH BASEBALL, BOYS AND GIRLS STATE, COUNTY GOVERNMENT DAY, OTHER YOUTH PROGRAMS

Program Service Accomplishments

Program 1

YOUTH LEGION BASEBALL BOYS AND GIRLS STATE REPRESENTATIVES HIGH SCHOOL COUNTY GOVERNMENT DAY

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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 $46,546

Program Service Revenue $146,463

Investment Income $21

Other Revenue $3,918

TOTAL REVENUE $196,948

Expense Breakdown

Grants Paid $0

Salaries & Benefits $66,040

Fundraising Expenses $5,049

Other Expenses $135,099

TOTAL EXPENSES $201,139

Year-over-Year Comparison

	2022	2021	Change
Revenue	$196,948	$163,109	+0.2%
Expenses	$201,139	$31,076	+5.5%
Net Income	$-4,191	$132,033	-1.0%

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
MICHAEL ROWLEY	ADJUTANT	10.00	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
2023	$196,948	$201,139	$528,532	$-4,191
2022	$163,109	$31,076	$530,961	$132,033
2021	$156,272	$33,405	$375,807	$122,867