LUKE CHAPTER MILITARY OFFICERS ASSOC OF AMERICA (EIN 860720470) - 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

1982

Legal Domicile

Principal Officer

Eugene Wikle

Phone

7205639953

Tax Period

2023-07-01 to 2024-06-30

LUKE CHAPTER MILITARY OFFICERS ASSOC OF AMERICA, founded in 1982, is a micro nonprofit that reported $36K in total revenue in fiscal year 2023. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $31K left a modest 12% surplus.

Mission

To foster fraternal relations among active, retired and former officers of the United States uniformed services, support ROTC/JROTC programs, provide financial support to needy veterans, provide scholarhsips to qualified students, and other religious, charitable, scientific, literary and educational purposes.

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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 (2023)

Revenue Breakdown

Contributions & Grants $10,443

Program Service Revenue $24,754

Investment Income $357

Other Revenue $0

TOTAL REVENUE $35,554

Expense Breakdown

Grants Paid $1,730

Salaries & Benefits $0

Fundraising Expenses $591

Program Expenses $29,593

Other Expenses $29,556

TOTAL EXPENSES $31,286

Year-over-Year Comparison

	2023	2022	Change
Revenue	$35,554	$53,343	-0.3%
Expenses	$31,286	$43,505	-0.3%
Net Income	$4,268	$9,838	-0.6%

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

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
Eugene Wikle	President/COB/Board Director	15.00	Officer Director	$0	$0	$0
Dennis DeFrain	Immediate Past President/Co-Treas/Board Director	10.00	Officer Director	$0	$0	$0
Steve Pohl	1st Vice President/Board Director	10.00	Officer Director	$0	$0	$0
Don Fordney	2nd Vice President/Board Director	15.00	Officer Director	$0	$0	$0
Jack Coate	Treasurer/Board Director	20.00	Officer Director	$0	$0	$0
Michael Kramer	Secretary and Compliance Director/Board Director	20.00	Officer Director	$0	$0	$0
Bob Nelson	Website Director/Board Director	10.00	Officer Director	$0	$0	$0
Ben Hayes	Membership Director/Board Director	10.00	Officer Director	$0	$0	$0
Scott Phillips	NewsGram Editor/Board Director	15.00	Officer Director	$0	$0	$0
Pam Wojtas	Board Director-at-Large	5.00	Director	$0	$0	$0
Jerry Wojtas	Board Director-at-Large	5.00	Director	$0	$0	$0
Robert Cowan	Transition Director/Board Director	5.00	Officer Director	$0	$0	$0
Linda Wolverton	Surviving Spouses Liaison/Board Director	20.00	Officer Director	$0	$0	$0
Rosemary Eaton	Co-Surviving Spouses Liaison/Board Director	5.00	Officer Director	$0	$0	$0
William McCamley	ROTC/JROTC Director/Board Director	5.00	Officer Director	$0	$0	$0
Fred Williams	Historian/Board Director	5.00	Officer Director	$0	$0	$0
John Regni	Board Director-at-Large	5.00	Director	$0	$0	$0
Robert Kosmal	Board Director-at-Large	5.00	Director	$0	$0	$0
Rev Fannalou Guggisberg	Chaplian/Board Director	10.00	Officer Director	$0	$0	$0
Edward McAvoy	Board Director-at-Large	N/A	Director	$0	$0	$0
Beth Johnson	Board Director-at-Large	10.00	Director	$0	$0	$0
Susan Bergstrom	Co-Surviving Spouses Liaison/Board Director	5.00	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	No data	No data	No data	No data
2024	$35,554	$31,286	$39,714	$4,268
2023	$53,343	$43,505	$37,245	$9,838
2022	$45,968	$43,602	$27,407	$2,366
2021	$25,117	$22,840	$25,041	$2,277
2020	$42,071	$40,196	$23,235	$1,875

LUKE CHAPTER MILITARY OFFICERS ASSOC OF AMERICA