LINNE'LODGE NO 57 I O V INC (EIN 237164035) - 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

1930

Legal Domicile

Principal Officer

BRITT HICHUE

Tax Period

2023-01-01 to 2023-12-31

LINNE'LODGE NO 57 I O V INC, founded in 1930, is a small nonprofit that reported $307K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Net assets of $1.3M represent 52 months of operating reserves.

Mission

TO PROVIDE MEMBERS OF SCANDINAVIAN DECENT WITH INSURANCE AND A PHYSICAL PLANT FOR MEETINGS AND SOCIAL ACTIVITIES. TO PROMOTE THE CUSTOMS AND LANGUAGE OF THE PROPLE OF THE SCANDINAVIAN COUNTRIES.

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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 $62,764

Program Service Revenue $27,378

Investment Income $30

Other Revenue $216,906

TOTAL REVENUE $307,078

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,708

Fundraising Expenses $0

Other Expenses $313,710

TOTAL EXPENSES $329,418

Year-over-Year Comparison

	2023	2022	Change
Revenue	$307,078	$563,573	-0.5%
Expenses	$329,418	$423,971	-0.2%
Net Income	$-22,340	$139,602	-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

1680

Independent Members

1680

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

$14,718

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOYCE LARSEN	FINANCIAL SE	10.00	Officer	$5,402	$0	$5,402
BRITT HICHUE	TREASURER	10.00	Officer	$4,306	$0	$4,306
CHRISTINE GRINNELL	MEMBERSHIP C	10.00	Officer	$3,074	$0	$3,074
DINA BUTLER	RECORDING SE	10.00	Officer	$1,936	$0	$1,936
MARIE BURKE	ASST. HERALD	1.00	Officer	$0	$0	$0
LESLEE FARREL	INNER GUARD	1.00	Officer	$0	$0	$0
HOWIE FOELKER	CHIEF	1.00	Officer	$0	$0	$0
CHERI HEGER	HERALD	1.00	Officer	$0	$0	$0
LEE JENSEN	AUDITOR	1.00	Officer	$0	$0	$0
NIKI LANGLOIS	JUNIOR ADVIS	1.00	Officer	$0	$0	$0
GARY POTHOFF	CHIEF	1.00	Officer	$0	$0	$0
RUTHIE SCHAPPERT	OUTER GAURD	1.00	Officer	$0	$0	$0
PEGGY SCHEFER	AUDITOR	1.00	Officer	$0	$0	$0
COLLEEN THORN	AUDITOR	1.00	Officer	$0	$0	$0
DAVID WIKMAN	CHAPLAIN	1.00	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
2024	No data	No data	No data	No data
2023	$307,078	$329,418	$1,328,178	$-22,340
2022	$563,573	$423,971	$1,348,883	$139,602
2021	$263,965	$326,746	$1,219,272	$-62,781
2020	$232,887	$239,548	$1,298,843	$-6,661

LINNE'LODGE NO 57 I O V INC