AMERICAN LEGION POST #57 COLUMBIA COUNTY

EIN: 596153530

LAKE CITY, FL

Total Revenue
$558,615
Total Expenses
$495,958
Total Assets
$435,169
Net Assets
$435,169
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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
1975
Legal Domicile
FL
Principal Officer
William Huggins
Phone
3867527776
Tax Period
2023-07-01 to 2024-06-30

AMERICAN LEGION POST #57 COLUMBIA COUNTY, founded in 1975, is a small nonprofit that reported $559K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $496K left a modest 11% surplus.

Mission

TO ENHANCE THE WELL-BEING OF AMERICAS VETERANS, THEIR FAMILIES, AND OUR COMMUNITY BY OUR DEVOTION TO MUTUAL HELPFULNESS.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $219,294
Program Service Revenue $0
Investment Income $347
Other Revenue $338,974
TOTAL REVENUE $558,615

Expense Breakdown

Grants Paid $113,102
Salaries & Benefits $182,961
Fundraising Expenses $0
Program Expenses $455,167
Other Expenses $199,895
TOTAL EXPENSES $495,958

Year-over-Year Comparison

2023 2022 Change
Revenue $558,615 $462,378 +0.2%
Expenses $495,958 $525,938 -0.1%
Net Income $62,657 $-63,560 -2.0%
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

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Governance

Voting Members
16
Independent Members
16
Employees
13
Volunteers
50

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
12
$21,715
Total Directors
4
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ENRIQUE CABRERA COMMANDER 20.00
Officer
$0 $0 $0
WILLIAM HUGGINS 1ST VICE COMMANDER 20.00
Officer
$21,715 $0 $21,715
OTIS D PEWETT FINANCE OFFICER 1.00
Officer
$0 $0 $0
JAMES CAMPBELL 2ND VICE COMMANDER 1.00
Officer
$0 $0 $0
VICTORIA ZIEGLER 3RD VICE COMMANDER 1.00
Officer
$0 $0 $0
JAMES REHEREMAN 4TH VICE COMMANDER 1.00
Officer
$0 $0 $0
ALLEN WOOD CHAPLAIN 1.00
Officer
$0 $0 $0
MICHAEL ZIEGLER ADJUNCT 1.00
Officer
$0 $0 $0
KEVIN PALECEK JUDGE ADVOCATE 1.00
Officer
$0 $0 $0
JOHN GRUBB SERVICE OFFICER 1.00
Officer
$0 $0 $0
EDDIE RECTOR HISTORIAN 1.00
Officer
$0 $0 $0
JAMES GAVENS SERGEANT AT ARMS 1.00
Officer
$0 $0 $0
GEORGE WEHRLI EXECUTIVE BOARD MEMBER 1.00
Director
$0 $0 $0
RICHARD MOBLEY EXECUTIVE BOARD MEMBER 1.00
Director
$0 $0 $0
STEVEN COX EXECUTIVE BOARD MEMBER 1.00
Director
$0 $0 $0
MITCHELL COOPER EXECUTIVE BOARD MEMBER 1.00
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 No data No data No data No data
2024 $558,615 $495,958 $435,169 $62,657
2023 $462,378 $525,938 $372,512 $-63,560
2022 $472,144 $409,634 $437,885 $62,510
2021 $521,699 $313,211 $373,562 $208,488
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