AMERICAN LEGION CATHAY POST 384 DEPARTMENT OF CALIFORNIA

EIN: 946101923

SAN FRANCISCO, CA

Total Revenue
$104,939
Total Expenses
$127,207
Total Assets
$322,076
Net Assets
$314,833
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1931
Legal Domicile
CA
Phone
4153922882
Tax Period
2024-01-01 to 2024-12-31

AMERICAN LEGION CATHAY POST 384 DEPARTMENT OF CALIFORNIA, founded in 1931, is a small nonprofit that reported $105K in total revenue in fiscal year 2024. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $127K exceeded revenue, resulting in a 21% operating deficit.

Mission

INDIRECTLY, THROUGH THE NATIONAL ORGANIZATION TO DISABLED VETERANS. WEARE ACTIVE IN OUR COMMUNITY BY PUTTING ON SPECIAL EVENTS OF A PATRIOTICAND COMMUNITY INTEREST, SUCH AS JROTC AND HEPATITIS-B AWARENESS, THOSEIN CELEBRATION OF VETERANS EVENTS, AND THOSE HONORING OUR LOCALCOMMUNITY LEADERS, LAW ENFORCEMENT PERSONNEL OF ALL TYPES AND LOCALPOLICE AND FIREFIGHTERS, WHICH HEIGHTENS A CLOSER BOND BETWEEN THECOMMUNITY AND THOSE WHO SERVE THEIR SAFETY AND WELFARE. TYPICAL EVENTSARE (THESE VARY BY YEAR): POLICE OFFICERS, FIREFIGHTERS AND PARKRANGERS, COMMUNITY LEADERS AND SCHOLARSHIP AWARDS NIGHTS; AND OTHERSIMILAR EVENTS.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $136,653
Program Service Revenue $5,023
Investment Income $19,203
Other Revenue $-55,940
TOTAL REVENUE $104,939

Expense Breakdown

Grants Paid $11,000
Salaries & Benefits $6,626
Fundraising Expenses $0
Other Expenses $109,581
TOTAL EXPENSES $127,207

Year-over-Year Comparison

2024 2023 Change
Revenue $104,939 $142,769 -0.3%
Expenses $127,207 $97,321 +0.3%
Net Income $-22,268 $45,448 -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

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Governance

Voting Members
15
Independent Members
15
Employees
1
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
2
$0
Total Directors
15
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
AARON LOW DIRECTOR 3.00
Director
$0 $0 $0
ED WONG Director 2.00
Director
$0 $0 $0
RON RITTER Secretary 4.00
Director
$0 $0 $0
RICHARD OW CHAPLAIN 2.00
Director
$0 $0 $0
TONY LYAU Finance Officer 2.00
Director
$0 $0 $0
ROGER DONG HISTORIAN 4.00
Director
$0 $0 $0
MIGUEL ORTIZ ADJUTANT 4.00
Director
$0 $0 $0
WT JEANPIERRE DIRECTOR 1.00
Director
$0 $0 $0
DAVID WONG SERVICE OFFICER 1.00
Director
$0 $0 $0
CJ REEVES SERGEANT 1.00
Director
$0 $0 $0
CHARLES PASKERIAN VICE COMMANDER 4.00
Director
$0 $0 $0
MIGUEL ORTIZ DIRECTOR 3.00
Director
$0 $0 $0
RAYMOND WONG JUDGE 2.00
Director
$0 $0 $0
HELEN WONG COMMANDER 5.00
Officer Director
$0 $0 $0
GEORGE TSANG VICE COMMANDER 9.00
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
2024 $104,939 $127,207 $322,076 $-22,268
2023 $142,769 $97,321 $346,578 $45,448
2022 $95,253 $91,713 $303,272 $3,540
2021 $91,822 $56,900 $338,795 $34,922
2020 $116,417 $56,199 $303,415 $60,218
2019 $66,079 $122,626 $222,609 $-56,547
2018 $103,215 $78,520 $276,975 $24,695
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