FREE & ACCEPTED MASONS OF OHIO 94 MONTGOMERY LODGE (EIN 237193688) - 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

1905

Legal Domicile

Principal Officer

JEFF POWERS

Phone

5133836742

Tax Period

2024-10-01 to 2025-09-30

FREE & ACCEPTED MASONS OF OHIO 94 MONTGOMERY LODGE, founded in 1905, is a micro nonprofit that reported $69K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $64K left a modest 8% surplus.

Mission

DOMESTIC FRATERNAL SOCIETY

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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 $0

Program Service Revenue $19,419

Investment Income $49,064

Other Revenue $898

TOTAL REVENUE $69,381

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,874

Fundraising Expenses $0

Program Expenses $64,157

Other Expenses $61,283

TOTAL EXPENSES $64,157

Year-over-Year Comparison

	2024	2023	Change
Revenue	$69,381	$90,966	-0.2%
Expenses	$64,157	$58,239	+0.1%
Net Income	$5,224	$32,727	-0.8%

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

$2,874

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFFREY ROOT	SECRETARY	005.00	Officer	$1,687	$0	$1,687
JEFFREY POWERS	TREASURER	005.00	Officer	$1,187	$0	$1,187
JOHN LASONCZYK	TRUSTEE	005.00	Director	$0	$0	$0
DAVID POTTS	TRUSTEE	005.00	Director	$0	$0	$0
ALEX STEIDLE	TRUSTEE	005.00	Director	$0	$0	$0
ROGER WHITE	FINANCIAL CHAIR	005.00	Director	$0	$0	$0
JAMES PAYNE	WORSHIPFUL MASTER	005.00	Officer	$0	$0	$0
MICHAEL GRIFFITH	SENIOR WARDEN	005.00	Officer	$0	$0	$0
CARL EMERSON	JUNIOR WARDEN	005.00	Officer	$0	$0	$0
LARRY PAYNE	EDUCATION OFFICER	005.00	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
2025	$69,381	$64,157	$2,473,072	$5,224
2024	$90,966	$58,239	$2,163,576	$32,727
2023	$61,944	$50,687	$1,744,710	$11,257
2022	$41,813	$58,475	$1,587,230	$-16,662
2021	$83,574	$50,382	$1,803,693	$33,192
2020	$41,465	$45,703	$1,577,810	$-4,238
2019	$46,975	$43,474	$1,476,928	$3,501
2018	$109,878	$52,699	$1,437,160	$57,179

FREE & ACCEPTED MASONS OF OHIO 94 MONTGOMERY LODGE