AMERICAN LEGION POST 184 SOUTH BAY (EIN 951238797) - 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

1953

Legal Domicile

Principal Officer

Carl Sperber

Phone

3103167833

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LEGION POST 184 SOUTH BAY, founded in 1953, is a small nonprofit that reported $192K in total revenue in fiscal year 2024. Revenue surged 114% from the prior year, signaling strong growth momentum. The organization ran a surplus of $31K, a strong 16% operating margin.

Mission

ASSIST VETERANS WITH SOCIAL AND GOVERNMENTAL ISSUES.

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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 $8,916

Program Service Revenue $0

Investment Income $0

Other Revenue $183,479

TOTAL REVENUE $192,395

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $161,260

TOTAL EXPENSES $161,260

Year-over-Year Comparison

	2024	2023	Change
Revenue	$192,395	$89,904	+1.1%
Expenses	$161,260	$147,137	+0.1%
Net Income	$31,135	$-57,233	-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

Employees

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
CARL SPERBER	CEO COMMANDER	40.00	Officer	$0	$0	$0
Jesse Leal	1ST VICE COMMANDER	10.00	Officer	$0	$0	$0
JAMES STACHO	CFO FIN OFFICER	40.00	Officer	$0	$0	$0
STEVE MORIYAMA	SECY ADJUTANT	40.00	Officer	$0	$0	$0
PETER GIOLOTTI	CHAPLAIN	10.00	Officer	$0	$0	$0
LAWRENCE LYNN	EXECUTIVE COMMITTEE	10.00	Officer	$0	$0	$0
MATT TURNER	EXECUTIVE COMMITTEE	10.00	Officer	$0	$0	$0
GEORGE WHITE	EXECUTIVE COMMITTEE	10.00	Officer	$0	$0	$0
BRIAN TOLL	EXECUTIVE COMMITTEE	10.00	Officer	$0	$0	$0
LEE BURKETT	EXECUTIVE COMMITTEE	10.00	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
2025	$192,395	$161,260	$152,184	$31,135
2024	$89,904	$147,137	$108,634	$-57,233
2023	$88,965	$71,919	$111,342	$17,046
2022	$77,704	$64,296	$126,240	$13,408
2021	$57,238	$54,469	$107,591	$2,769

AMERICAN LEGION POST 184 SOUTH BAY