Smith Capehart Post 140 American Legion (EIN 550366427) - 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

Formation Year

1926

Legal Domicile

Principal Officer

Ronnie Roush

Phone

3048823101

Tax Period

2024-01-01 to 2024-12-31

Smith Capehart Post 140 American Legion, founded in 1926, is a micro nonprofit that reported $76K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $94K exceeded revenue, resulting in a 24% operating deficit.

Mission

A place for veterans to go

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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 $3,660

Program Service Revenue $0

Investment Income $22,920

Other Revenue $49,313

TOTAL REVENUE $75,893

Expense Breakdown

Grants Paid $0

Salaries & Benefits $43,275

Fundraising Expenses $0

Other Expenses $50,517

TOTAL EXPENSES $93,792

Year-over-Year Comparison

	2024	2023	Change
Revenue	$75,893	$80,844	-0.1%
Expenses	$93,792	$112,762	-0.2%
Net Income	$-17,899	$-31,918	-0.4%

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

150

Independent Members

150

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Sigman	Commander	20.00	Officer	$0	$0	$0
Ron Roush	Finance Officer	20.00	Officer	$0	$0	$0
Denver Gibbs	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
2024	$75,893	$93,792	$404,990	$-17,899
2023	$80,844	$112,762	$423,195	$-31,918
2022	$88,174	$113,865	$454,995	$-25,691
2021	$103,260	$127,014	$480,660	$-23,754
2020	$72,643	$104,219	$503,974	$-31,576
2019	$115,489	$136,746	$536,364	$-21,257
2018	$107,437	$128,964	$558,231	$-21,527

Smith Capehart Post 140 American Legion