AMERICAN LEGION POST 54 (EIN 860169021) - 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

RHONDA MCSPERITT

Phone

5207233820

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION POST 54, founded in 1919, is a micro nonprofit that reported $18K in total revenue in fiscal year 2024. Revenue fell 84% from the prior year — a significant decline worth monitoring. Net assets of $56K represent 37 months of operating reserves.

Mission

To enhance the well-being of America s veterans, their families, our military, and our communities 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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,694

Program Service Revenue $0

Investment Income $0

Other Revenue $14,476

TOTAL REVENUE $18,170

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,029

Fundraising Expenses $0

Other Expenses $9,866

TOTAL EXPENSES $19,895

Year-over-Year Comparison

	2024	2023	Change
Revenue	$18,170	$111,521	-0.8%
Expenses	$19,895	$96,064	-0.8%
Net Income	$-1,725	$15,457	-1.1%

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

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
RICHARD WINSLOW	COMMANDER	40	Officer	$0	$0	$0
ROY MIZA	VICE COMMANDER	20	Officer	$0	$0	$0
RHONDA MCSPERITT	FINANCE OFFICER	20	Officer	$0	$0	$0
DAVE NEWTON	ADJUNANT	20	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	$111,521	$96,064	$57,744	$15,457
2024	$18,170	$19,895	$56,019	$-1,725
2023	$121,072	$129,450	$42,287	$-8,378
2022	$136,700	$154,098	$50,665	$-17,398
2021	$132,435	$116,900	$65,287	$15,535

AMERICAN LEGION POST 54