AMERICAN LEGION MCCULLOCH-WAGNER 109 (EIN 860573399) - 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

1980

Legal Domicile

Principal Officer

ROOSEVELT MCKNIGHT

Phone

5207625652

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION MCCULLOCH-WAGNER 109, founded in 1980, is a small nonprofit that reported $289K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $336K exceeded revenue, resulting in a 16% operating deficit.

Mission

THE ORGANIZATION'S MISSION IS TO ASSIST VETERANS AND THEIR FAMILIES IN PROMOTING SERVICE TO THE COUNTRY AND COMMUNITY.

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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 $41,095

Program Service Revenue $0

Investment Income $0

Other Revenue $247,931

TOTAL REVENUE $289,026

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,897

Fundraising Expenses $0

Other Expenses $257,373

TOTAL EXPENSES $336,270

Year-over-Year Comparison

	2024	2023	Change
Revenue	$289,026	$351,875	-0.2%
Expenses	$336,270	$300,976	+0.1%
Net Income	$-47,244	$50,899	-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

1002

Independent Members

1002

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
ROOSEVELT MCKNIGHT	COMMANDER	5.00	Officer	$0	$0	$0
JESSICA ZIEGLER	1ST VICE COM	3.00	Officer	$0	$0	$0
JP KADISH	JR. VICE COM	2.00	Officer	$0	$0	$0
RICHARD MORGAN	FINANCE OFFI	19.00	Officer	$0	$0	$0
JOYCE LEE	ADJUTANT	2.00	Director	$0	$0	$0
PAUL YELA	SERGEANT AT	15.00	Director	$0	$0	$0
JON UPCHURCH	EXECUTIVE CO	1.00	Director	$0	$0	$0
TOM KOPECKY	EXECUTIVE CO	1.00	Director	$0	$0	$0
DARCI MENARD	EXECUTIVE CO	4.00	Director	$0	$0	$0
ANDRE KOSTER	PAST COMMAND	1.00	Director	$0	$0	$0
BRAD ADAMS	HISTORIAN	3.00	Director	$0	$0	$0
BRUCE HAYES	CHAPLIN	2.00	Director	$0	$0	$0
MATT JOHNSON	USO	5.00	Director	$0	$0	$0
SOMMER NOETHLICH	HOUSE RULES	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	$289,026	$336,270	$782,575	$-47,244
2024	$351,875	$300,976	$829,819	$50,899
2023	$335,435	$266,064	$778,920	$69,371
2022	$273,429	$282,142	$709,549	$-8,713
2021	$230,430	$205,949	$718,262	$24,481
2020	$149,005	$211,668	$693,781	$-62,663
2019	$205,213	$233,166	$808,530	$-27,953

AMERICAN LEGION MCCULLOCH-WAGNER 109