AMERICAN LEGION POST 140 LYNCHBURG (EIN 576027153) - 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

1948

Legal Domicile

Principal Officer

EARL COPELAND

Phone

8034362119

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 140 LYNCHBURG, founded in 1948, is a micro nonprofit that reported $20K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $67K exceeded revenue, resulting in a 240% operating deficit.

Mission

VERTERANS ORGANIZATION PROMOTING HONOR AND RESPECT FOR VETERANS WHO HAVE SERVED AND DIED IN THE DEFENSE OF THE USA; PROMTING CITIZENSHIP TO THE YOUTH AND COMMUNITY OF LYNCHBURG, SC.

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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 $1,075

Program Service Revenue $0

Investment Income $18,704

Other Revenue $0

TOTAL REVENUE $19,779

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $67,188

TOTAL EXPENSES $67,188

Year-over-Year Comparison

	2024	2023	Change
Revenue	$19,779	$21,322	-0.1%
Expenses	$67,188	$37,816	+0.8%
Net Income	$-47,409	$-16,494	+1.9%

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

N/A

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

$4,200

Total Directors

$4,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EARL COPELAND	FINANCE OFFI	5.00	Officer Director	$4,200	$0	$4,200
JW ATLMAN	1ST VICE COM	0.50	Officer Director	$0	$0	$0
GLEN RAY HOUSER	2ND VICE COM	0.50	Officer Director	$0	$0	$0
LARRY LOGAN	COMMANDER	0.50	Officer Director	$0	$0	$0
ROGER NESBITT	3RD VICE COM	0.50	Officer Director	$0	$0	$0
CJ TROYER	HISTORIAN	0.50	Officer Director	$0	$0	$0
GERARD TURNER	SERVICE OFFI	0.50	Officer Director	$0	$0	$0
ALAN TYLER	SERGEANT-AT-	0.50	Officer Director	$0	$0	$0
DAVID B WELSH	CHAPLAIN	0.50	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	$19,779	$67,188	$512,011	$-47,409
2024	$21,322	$37,816	$559,420	$-16,494
2023	$52,475	$43,798	$575,914	$8,677
2022	$61,079	$46,751	$567,237	$14,328
2021	$41,073	$31,467	$552,910	$9,606
2020	$52,501	$48,065	$550,303	$4,436
2019	$52,140	$43,645	$536,658	$8,495

AMERICAN LEGION POST 140 LYNCHBURG