Custos Morum Lodge #42 IOOF

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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

1940

Legal Domicile

Principal Officer

Douglas Whitney

Phone

6036733090

Tax Period

2023-10-01 to 2024-09-30

Custos Morum Lodge #42 IOOF, founded in 1940, is a micro nonprofit that reported $84K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. The organization ran a surplus of $24K, a strong 29% operating margin.

Mission

The Lodge's mission is to visit the sick, relieve the distressed, bury the dead, educate orphans, and provide scholarships.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

Scholarships granted under our mission

Program 2

Expenses: $2,207 Revenue: $2,207

Donations made to community organizations under our mission

Program 3

Expenses: $4,891

Death benefits and member relief provided under our mission

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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 $3,745

Program Service Revenue $0

Investment Income $50,474

Other Revenue $29,383

TOTAL REVENUE $83,602

Expense Breakdown

Grants Paid $7,098

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $7,098

Other Expenses $52,566

TOTAL EXPENSES $59,664

Year-over-Year Comparison

	2023	2022	Change
Revenue	$83,602	$98,605	-0.2%
Expenses	$59,664	$5,589	+9.7%
Net Income	$23,938	$93,016	-0.7%

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

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
Brian McGuire	Noble Grand/Trustee	5.00	Officer Director	$0	$0	$0
Ethan Aho	Vice Grand/Trustee	5.00	Officer Director	$0	$0	$0
Douglas Whitney	Treasurer	5.00	Officer Director	$0	$0	$0
Al Karnis	Trustee	5.00	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	$83,602	$59,664	$1,194,146	$23,938
2023	$98,605	$39,664	$1,004,416	$58,941
2022	$86,459	$36,399	$921,798	$50,060
2021	$62,426	$33,069	$1,034,361	$29,357
2020	$71,989	$32,134	$880,991	$39,855
2019	$65,264	$33,948	$885,773	$31,316
2018	$52,013	$66,409	$856,771	$-14,396