Ancient & Accepted Scottish Of Freemasonry (EIN 237145760) - 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

1883

Legal Domicile

Principal Officer

Randal R Jager

Tax Period

2023-01-01 to 2023-12-31

Ancient & Accepted Scottish Of Freemasonry, founded in 1883, is a micro nonprofit that reported $99K in total revenue in fiscal year 2023. Revenue surged 38% from the prior year, signaling strong growth momentum. The organization ran a surplus of $37K, a strong 37% operating margin.

Mission

Fraternal Lodge For The Development And Study Of The Principles Of Freemasonry.

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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 $68,032

Program Service Revenue $0

Investment Income $30,530

Other Revenue $0

TOTAL REVENUE $98,562

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $61,903

Other Expenses $61,903

TOTAL EXPENSES $61,903

Year-over-Year Comparison

	2023	2022	Change
Revenue	$98,562	$71,652	+0.4%
Expenses	$61,903	$91,651	-0.3%
Net Income	$36,659	$-19,999	-2.8%

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

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
Fred M Lohman	Trustee	2.00	Director	$0	$0	$0
Robert G Kille	Trustee	5.00	Director	$0	$0	$0
Gerald H Lankin	Treasurer	5.00	Officer Director	$0	$0	$0
Randal R Jager	President	20.00	Officer Director	$0	$0	$0
Jeffrey R Horton	Secretary	8.00	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
2023	$98,562	$61,903	$1,108,955	$36,659
2022	$71,652	$91,651	$1,072,229	$-19,999
2021	$322,816	$95,105	$1,092,883	$227,711
2020	$246,213	$71,219	$864,721	$174,994
2019	$73,127	$55,636	$687,572	$17,491
2018	$97,110	$64,701	$671,710	$32,409

Ancient & Accepted Scottish Of Freemasonry