Free and Accepted Masons of Indiana-Lodge 77 (EIN 350532795) - 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

1849

Legal Domicile

Tax Period

2023-12-01 to 2024-11-30

Free and Accepted Masons of Indiana-Lodge 77, founded in 1849, is a micro nonprofit that reported $76K in total revenue in fiscal year 2023. Expenses of $101K exceeded revenue, resulting in a 33% operating deficit.

Mission

Fraternal order operated for the benefit of members. Operating under the lodge system and to benefit the 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 $32,025

Program Service Revenue $0

Investment Income $41,320

Other Revenue $2,750

TOTAL REVENUE $76,095

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,600

Fundraising Expenses $0

Program Expenses $11,885

Other Expenses $87,714

TOTAL EXPENSES $101,104

Year-over-Year Comparison

	2023	2022	Change
Revenue	$76,095	N/A	N/A
Expenses	$101,104	N/A	N/A
Net Income	$-25,009	N/A	N/A

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

291

Independent Members

291

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

$2,600

Total Directors

$2,600

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Edward C Witt	Secretary	20.00	Officer Director	$2,600	$0	$2,600
Alan M Hoopingarner	Junior Warden	5.00	Director	$0	$0	$0
Brandon S Cortrecht	Senior Warden	7.00	Director	$0	$0	$0
Eric Anderson	Worshipful Master	10.00	Director	$0	$0	$0
John D Mathews	Treasurer	5.00	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
2024	$76,095	$101,104	$726,549	$-25,009
2023	$60,043	$79,579	$781,558	$-19,536
2022	$50,109	$70,419	$639,540	$-20,310
2021	$84,365	$66,525	$644,390	$17,840
2020	$52,784	$47,892	$593,248	$4,892
2019	$260,960	$53,939	$609,800	$207,021
2018	$64,109	$77,387	$416,140	$-13,278

Free and Accepted Masons of Indiana-Lodge 77