WESTERN HILLS CHEVIOT 140 (EIN 310238135) - 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

GREGORY OSWALD

Phone

5136770133

Tax Period

2024-11-01 to 2025-10-31

WESTERN HILLS CHEVIOT 140, founded in 1905, is a small nonprofit that reported $203K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $69K, a strong 34% operating margin.

Mission

FRATERNAL AND BENEVOLENT ORGANIZATION WHICH SUPPORTS THE OHIO MASONIC HOME AND CONTRIBUTES TO MANY OTHER CHARITIES.

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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 $17,442

Program Service Revenue $0

Investment Income $183,381

Other Revenue $2,025

TOTAL REVENUE $202,848

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,248

Fundraising Expenses $0

Program Expenses $133,592

Other Expenses $124,344

TOTAL EXPENSES $133,592

Year-over-Year Comparison

	2024	2023	Change
Revenue	$202,848	$259,451	-0.2%
Expenses	$133,592	$121,764	+0.1%
Net Income	$69,256	$137,687	-0.5%

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

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

$7,072

Total Directors

$7,072

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GREGORY OSWALD	SECRETARY	025.00	Officer Director	$4,900	$0	$4,900
TRENT WEST	TREASURER	001.00	Officer Director	$2,172	$0	$2,172
DAVID OWENS	WORSHIPFUL MASTER	001.00	Officer Director	$0	$0	$0
DENNIS HELCHER JR	SENIOR WARDEN	001.00	Officer Director	$0	$0	$0
MICHEAL BURROUGHS JR	JUNIOR WARDEN	001.00	Officer Director	$0	$0	$0
MICHAEL PORADA	LODGE EDUCATION OFFICER	001.00	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
2025	$202,848	$133,592	$5,874,342	$69,256
2024	$259,451	$121,764	$5,699,579	$137,687
2023	$225,744	$184,014	$4,967,642	$41,730
2022	$212,168	$173,501	$4,731,233	$38,667
2021	$159,555	$146,724	$5,003,011	$12,831
2020	$137,994	$108,915	$4,236,165	$29,079
2019	$143,940	$114,940	$4,172,026	$29,000
2018	$80,958	$88,315	$177,327	$-7,357

WESTERN HILLS CHEVIOT 140