LOWELL MASONIC ASSOCIATION INC (EIN 041558334) - 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

1960

Legal Domicile

Principal Officer

Gerren Kopcinski

Phone

5086124970

Tax Period

2024-01-01 to 2024-12-31

LOWELL MASONIC ASSOCIATION INC, founded in 1960, is a small nonprofit that reported $114K in total revenue in fiscal year 2024. Revenue fell 90% from the prior year — a significant decline worth monitoring. Expenses of $396K exceeded revenue, resulting in a 246% operating deficit.

Mission

To provide a meeting place for Masons

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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 $78,718

Program Service Revenue $0

Investment Income $0

Other Revenue $35,727

TOTAL REVENUE $114,445

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,620

Fundraising Expenses $0

Program Expenses $0

Other Expenses $384,700

TOTAL EXPENSES $396,320

Year-over-Year Comparison

	2024	2023	Change
Revenue	$114,445	$1,137,971	-0.9%
Expenses	$396,320	$188,848	+1.1%
Net Income	$-281,875	$949,123	-1.3%

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

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

$4,800

Total Directors

$10,678

Key Employees

$5,878

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Robert Nista	President	10.00	Officer Director	$0	$0	$0
Sean Callahan	Secretary	6.00	Officer Director	$0	$0	$0
Gerren Kopcinski	Treasurer	10.00	Officer Director	$4,800	$0	$4,800
Eric Russell	Building Supervisor	10.00	Director Key Emp Highest	$5,878	$0	$5,878
Archibald Campbell	Vice President	2.00	Officer Director	$0	$0	$0
Edward Brown	Vice President	4.00	Officer Director	$0	$0	$0
Kevin McCarthy	Trustee	2.00	Director	$0	$0	$0
Shawn Smith	Trustee	2.00	Director	$0	$0	$0
Kenneth Atkins	Trustee	2.00	Director	$0	$0	$0
John Van Kullenberg	Trustee	2.00	Director	$0	$0	$0
Steven Burton	Trustee	2.00	Director	$0	$0	$0
Scott Entwhistle	Trustee	2.00	Director	$0	$0	$0
Walter Barker	Trustee	2.00	Director	$0	$0	$0
Michael El-Ashkar	Trustee	2.00	Director	$0	$0	$0
Christopher Canada	Trustee	2.00	Director	$0	$0	$0
Tim Miller	Trustee	2.00	Director	$0	$0	$0
Mark Henry	Trustee	2.00	Director	$0	$0	$0
Mark Malley	Trustee	2.00	Director	$0	$0	$0
W Warren Richardson	Trustee	2.00	Director	$0	$0	$0
Wayne Standley Jr	Trustee	2.00	Director	$0	$0	$0
Sean Provost	Trustee	2.00	Director	$0	$0	$0
Robert Wallace	Trustee	2.00	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	$114,445	$396,320	$1,183,461	$-281,875
2023	$1,137,971	$188,848	$1,451,369	$949,123
2022	$131,302	$170,826	$507,425	$-39,524
2021	$175,447	$231,647	$624,460	$-56,200
2020	$98,382	$139,290	$586,418	$-40,908

LOWELL MASONIC ASSOCIATION INC