AMERICAN LEGION POST 77 (EIN 560545498) - 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

1919

Legal Domicile

Principal Officer

TERRY BANKS

Phone

8286933922

Tax Period

2024-06-01 to 2025-05-31

AMERICAN LEGION POST 77, founded in 1919, is a small nonprofit that reported $656K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $606K left a modest 8% surplus.

Mission

THE HUBERT M. SMITH AMERICAN LEGION POST 77, DEPARTMENT OF NORTH CAROLINA WAS CHARTERED IN JUNE 1922. WITH NOW OVER SEVEN HUNDRED MEMBERS ENGAGED IN THE GOOD WORK ADVANCING THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, NATIONAL SECURITY, AMERICANISM, ALONG WITH PROGRAMS FOR CHILDREN AND YOUTH.

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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 $114,980

Program Service Revenue $0

Investment Income $16

Other Revenue $540,704

TOTAL REVENUE $655,700

Expense Breakdown

Grants Paid $0

Salaries & Benefits $341,803

Fundraising Expenses $0

Program Expenses $576,547

Other Expenses $264,443

TOTAL EXPENSES $606,246

Year-over-Year Comparison

	2024	2023	Change
Revenue	$655,700	$603,135	+0.1%
Expenses	$606,246	$517,913	+0.2%
Net Income	$49,454	$85,222	-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

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERRY BANKS	POST COMMAND	40.00	Officer Director	$0	$0	$0
ASHTON BOYETTE	1ST VICE COM	25.00	Officer Director	$0	$0	$0
WALTER LUNSFORD	2ND VICE COM	30.00	Officer Director	$0	$0	$0
BOB BUCHANAN	3RD VICE COM	40.00	Officer Director	$0	$0	$0
BOB SCRUGGS	SERVICE OFFI	40.00	Officer Director	$0	$0	$0
DAVID YELTON	CHAPLAIN	20.00	Officer Director	$0	$0	$0
SHUFORD EDMISTEN	JUDGE ADVOCA	50.00	Officer Director	$0	$0	$0
GEORGE MILLER	FINANCE OFFI	50.00	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
2025	$655,700	$606,246	$243,479	$49,454
2024	$603,135	$517,913	$247,158	$85,222
2023	$448,155	$494,024	$195,989	$-45,869
2022	$491,282	$529,098	$286,722	$-37,816
2021	$434,442	$316,423	$374,078	$118,019
2020	$309,991	$299,439	$228,943	$10,552
2019	$345,067	$267,385	$253,608	$77,682

AMERICAN LEGION POST 77