AMERICAN LEGION DOUGHBOY MEMORIAL POST 138 (EIN 910504680) - 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

1941

Legal Domicile

Principal Officer

LEW FOSTER

Tax Period

2024-01-01 to 2024-12-31

AMERICAN LEGION DOUGHBOY MEMORIAL POST 138, founded in 1941, is a micro nonprofit that reported $27K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $33K exceeded revenue, resulting in a 21% operating deficit.

Mission

The American Legion chartered by Congress, supports Veterans and their families with a number of programs and activities

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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 $6,557

Program Service Revenue $0

Investment Income $0

Other Revenue $20,522

TOTAL REVENUE $27,079

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $9,380

Other Expenses $32,675

TOTAL EXPENSES $32,675

Year-over-Year Comparison

	2024	2023	Change
Revenue	$27,079	$35,205	-0.2%
Expenses	$32,675	$23,593	+0.4%
Net Income	$-5,596	$11,612	-1.5%

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

200

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HECTOR ROLON-HERNANDEZ	COMMANDER	004.00	Officer	$0	$0	$0
DENNIS JONES	1ST VICE COMMANDER	002.00	Officer	$0	$0	$0
LEW FOSTER	ADJUTANT	016.00	Officer	$0	$0	$0
CARL HAWKINS	FINANCE OFFICER	002.00	Officer	$0	$0	$0
RALPH DECKER	CHAPLAIN	002.00	Officer	$0	$0	$0
BILL PETERSON	SERGEANT AT ARMS	002.00	Officer	$0	$0	$0
JOHN SPENCER	2ND VICE COMMANDER	002.00	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	$27,079	$32,675	$344,043	$-5,596
2023	$35,205	$23,593	$349,639	$11,612
2022	$23,468	$25,472	$338,027	$-2,004
2021	$21,676	$25,401	$340,031	$-3,725

AMERICAN LEGION DOUGHBOY MEMORIAL POST 138