American Legion Post 5 (EIN 926007656) - 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

2004

Legal Domicile

Principal Officer

Michael Calhoon

Phone

9072245440

Tax Period

2023-01-01 to 2023-12-31

American Legion Post 5, founded in 2004, is a small nonprofit that reported $159K in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $199K exceeded revenue, resulting in a 25% operating deficit.

Mission

Providing support and assistance to veterans, their families, children and youth organizations, and other non-profit organizations in our 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 (2023)

Revenue Breakdown

Contributions & Grants $59,412

Program Service Revenue $0

Investment Income $0

Other Revenue $99,822

TOTAL REVENUE $159,234

Expense Breakdown

Grants Paid $31,251

Salaries & Benefits $43,670

Fundraising Expenses $0

Other Expenses $123,799

TOTAL EXPENSES $198,720

Year-over-Year Comparison

	2023	2022	Change
Revenue	$159,234	$231,021	-0.3%
Expenses	$198,720	$244,985	-0.2%
Net Income	$-39,486	$-13,964	+1.8%

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

118

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

$39,600

Total Directors

$39,600

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIKE CALHOON	Vice President	40.00	Officer Director	$39,600	$0	$39,600
CLARE SULLIVAN	President	20.00	Officer Director	$0	$0	$0
BOBBY DUNNO	Vice President	2.00	Officer Director	$0	$0	$0
MELODY MOLINE	Treasurer	4.00	Officer Director	$0	$0	$0
FR B HANRAHAN	Director	1.00	Director	$0	$0	$0
DAVID WALKER	Director	1.00	Director	$0	$0	$0
DAN OLIVER	Director	1.00	Director	$0	$0	$0
DAVE SQURES	Director	1.00	Director	$0	$0	$0
DAVID SQUIRES	Director	1.00	Director	$0	$0	$0
MATT STANLEY	Director	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
2024	No data	No data	No data	No data
2023	$159,234	$198,720	$370,835	$-39,486
2022	$231,021	$244,985	$409,754	$-13,964
2021	$262,664	$206,701	$423,220	$55,963
2020	$220,207	$180,480	$368,762	$39,727
2019	$151,662	$165,140	$323,777	$-13,478
2018	$157,166	$127,581	$337,996	$29,585

American Legion Post 5