FREE & ACCEPTED MASONS OF OHIO (EIN 237268340) - 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

1871

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

FREE & ACCEPTED MASONS OF OHIO, founded in 1871, is a micro nonprofit that reported $69K in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $41K, a strong 60% operating margin.

Mission

FRATERNAL

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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 $9,240

Program Service Revenue $230

Investment Income $58,770

Other Revenue $682

TOTAL REVENUE $68,922

Expense Breakdown

Grants Paid $2,174

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $27,810

Other Expenses $21,962

TOTAL EXPENSES $27,810

Year-over-Year Comparison

	2023	2022	Change
Revenue	$68,922	$100,017	-0.3%
Expenses	$27,810	$32,529	-0.1%
Net Income	$41,112	$67,488	-0.4%

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
CARL KOEHLER	JUNIOR WARDEN	1.00	Director	$0	$0	$0
STEPHEN RASTER	TREASURER	1.00	Director	$0	$0	$0
BRANDON MORRISON	SENIOR DEACON	1.00	Officer	$0	$0	$0
GARY LEIFHEIT	JUNIOR STEWARD	1.00	Officer	$0	$0	$0
ERIC KRAUSS	JUNIOR DEACON	1.00	Officer	$0	$0	$0
GILBERT WAGNER	LEO	1.00	Officer	$0	$0	$0
MIKE DETRICK	SENIOR STEWARD	1.00	Officer	$0	$0	$0
ROGER DUNN	MASTER	1.00	Officer	$0	$0	$0
JEFF DETRICK	SECRETARY	1.00	Officer	$0	$0	$0
RICHARD GUNTHER	TYLER	1.00	Officer	$0	$0	$0
MIKE COCHRAN	CHAPLAIN	1.00	Officer	$0	$0	$0
JIM MCCUTCHEON	SENIOR WARDEN	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	$68,922	$27,810	$1,263,115	$41,112
2023	$100,017	$32,529	$1,068,225	$67,488
2022	$21,730	$38,984	$1,001,921	$-17,254
2021	$13,735	$27,233	$1,133,751	$-13,498
2020	$16,011	$35,872	$893,118	$-19,861
2019	$15,421	$45,079	$912,979	$-29,658

FREE & ACCEPTED MASONS OF OHIO