INDEPENDENT ORDER OF ODD FELLOWS 78 GOLDEN RULE (EIN 237145928) - 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

1884

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

INDEPENDENT ORDER OF ODD FELLOWS 78 GOLDEN RULE, founded in 1884, is a micro nonprofit that reported $50K in total revenue in fiscal year 2023. Revenue decreased 8% compared to the prior year. Expenses of $90K exceeded revenue, resulting in a 79% operating deficit.

Mission

CASH CONTRIBUTION TO LOCAL CHARITIES WHICH SERVE TO BENEFIT YOUTH AND THE LOCAL COMMUNITY

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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 $851

Program Service Revenue $0

Investment Income $1,209

Other Revenue $48,000

TOTAL REVENUE $50,060

Expense Breakdown

Grants Paid $1,900

Salaries & Benefits $4,690

Fundraising Expenses $0

Program Expenses $30,048

Other Expenses $83,205

TOTAL EXPENSES $89,795

Year-over-Year Comparison

	2023	2022	Change
Revenue	$50,060	$54,234	-0.1%
Expenses	$89,795	$71,943	+0.2%
Net Income	$-39,735	$-17,709	+1.2%

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

$4,690

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
JAMES SIMPSON	SECRETARY	Officer	$3,010	$0	$3,010
LESTER ROBSON	CEMETERY SEXTON	Officer	$855	$0	$855
MICHAEL DOLLARHIDE	LODGE TREASURER	Officer	$825	$0	$825
JOE KRULL	VICE GRAND	Officer	$0	$0	$0
JEFF KRULL	NOBLE GRAND	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
2024	No data	No data	No data	No data
2023	$50,060	$89,795	$1,069,639	$-39,735
2022	$54,234	$71,943	$998,775	$-17,709
2021	$54,448	$79,412	$1,064,076	$-24,964
2020	$51,299	$45,096	$1,032,440	$6,203
2019	$54,517	$71,516	$969,887	$-16,999
2018	$-6,910	$37,999	$937,577	$-44,909

INDEPENDENT ORDER OF ODD FELLOWS 78 GOLDEN RULE