LEGION HOME OF CUMBERLAND FORT CUMBERLAND POST 13 (EIN 520222816) - 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

Principal Officer

PETER KELLY SR

Tax Period

2023-01-01 to 2023-12-31

LEGION HOME OF CUMBERLAND FORT CUMBERLAND POST 13 is a small nonprofit that reported $274K in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $318K exceeded revenue, resulting in a 16% operating deficit.

Mission

PROVIDES THE VEHICLE OF WHICH MEMBER VETERANS ARE ABLE TO MAINTAIN FELLOWSHIP AND PROVIDES THE ABILITY FOR THE LEGION HOME TO SUPPORT CHARITABLE PROGRAMS

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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 (2023)

Revenue Breakdown

Contributions & Grants $10,000

Program Service Revenue $0

Investment Income $570

Other Revenue $263,851

TOTAL REVENUE $274,421

Expense Breakdown

Grants Paid $15,147

Salaries & Benefits $116,892

Fundraising Expenses $0

Other Expenses $186,345

TOTAL EXPENSES $318,384

Year-over-Year Comparison

	2023	2022	Change
Revenue	$274,421	$222,543	+0.2%
Expenses	$318,384	$238,663	+0.3%
Net Income	$-43,963	$-16,120	+1.7%

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

200

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
JEFF HOTCHKISS	COMMANDER	10	Officer Director	$0	$0	$0
MARGARET STEEL	VICE COMMANDER	10	Officer Director	$0	$0	$0
PETER KELLY	ADJUTANT	30	Officer Director	$0	$0	$0
BOBBY KELLEY	HOUSE MANAGER	30	Director	$0	$0	$0
ROY STAFFORD	FINANCE OFFICE	10	Officer Director	$0	$0	$0
DAVID HALL	CHAPLAIN	10	Officer Director	$0	$0	$0
CHASE GREEN	SGT AT ARMS	10	Officer Director	$0	$0	$0
MICHAEL HAYES	HISTORIAN	10	Officer Director	$0	$0	$0
JEFF ROBBINETT	JUDGE ADVOCATE	10	Officer Director	$0	$0	$0
MIKE MILLER	EXEC COMMITTEE	10	Officer Director	$0	$0	$0
SEAN ODONNELL	EXEC COMMITTEE	10	Officer Director	$0	$0	$0
BRIAN RICE	EXEC COMMITTEE	10	Officer Director	$0	$0	$0
JAMES ZARGER	EXEC COMMITTEE	10	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
2024	No data	No data	No data	No data
2023	$274,421	$318,384	$922,439	$-43,963
2022	$222,543	$238,663	$913,113	$-16,120
2021	$225,433	$224,734	$991,089	$699
2020	$177,551	$189,978	$990,390	$-12,427

LEGION HOME OF CUMBERLAND FORT CUMBERLAND POST 13