BILLINGS MASONIC CENTER ASSOCIATION INC (EIN 363388536) - 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

1986

Legal Domicile

Principal Officer

DENNIS DUFFY

Phone

4062596557

Tax Period

2024-01-01 to 2024-12-31

BILLINGS MASONIC CENTER ASSOCIATION INC, founded in 1986, is a micro nonprofit that reported $10K in total revenue in fiscal year 2024. Expenses of $24K exceeded revenue, resulting in a 144% operating deficit.

Mission

OWNERSHIP AND MAINTENANCE OF MASONIC CENTER BUILDING FOR BENEFIT OF MASONIC BODIES WHO LEASE THE BUILDING FROM THE ASSOCIATION

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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 $4,950

Program Service Revenue $0

Investment Income $41,642

Other Revenue $-36,707

TOTAL REVENUE $9,885

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,977

Fundraising Expenses $0

Other Expenses $12,142

TOTAL EXPENSES $24,119

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,885	$-31,997	-1.3%
Expenses	$24,119	$10,835	+1.2%
Net Income	$-14,234	$-42,832	-0.7%

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

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
GERALD GIEBINK	PRESIDENT	1.00	Officer Director	$0	$0	$0
DENNIS DUFFY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JASON ASCHEMAN	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
SANDRA MCINTOSH	REPRESENTATIVE	1.00	Director	$0	$0	$0
JOY ROY	REPRESENTATIVE	1.00	Director	$0	$0	$0
TOM HORNUNG	REPRESENTATIVE / FORMER TREASURER	1.00	Officer Director	$0	$0	$0
KRIS KUHR	REPRESENTATIVE	1.00	Director	$0	$0	$0
JACOB HAMMERSMITH	REPRESENTATIVE	1.00	Director	$0	$0	$0
JORDAN WEBBER	REPRESENTATIVE	1.00	Director	$0	$0	$0
RON BOYD	REPRESENTATIVE	1.00	Director	$0	$0	$0
GREG HUBBS	REPRESENTATIVE	1.00	Director	$0	$0	$0
BEVERLY ELLINGSON	REPRESENTATIVE	1.00	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	$9,885	$24,119	$1,205,190	$-14,234
2023	$-31,997	$10,835	$1,072,453	$-42,832
2022	$-3,315	$11,293	$1,115,600	$-14,608
2021	$-4,248	$6,519	$1,136,311	$-10,767
2020	$-31,606	$5,138	$1,146,822	$-36,744
2019	$-81,261	$5,313	$1,247,170	$-86,574
2018	$-5,048	$168,204	$1,137,979	$-173,252

BILLINGS MASONIC CENTER ASSOCIATION INC