Herman L Rowley Memorial Trust

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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

1955

Legal Domicile

Phone

7123259000

Tax Period

2025-08-01 to 2026-05-31

Herman L Rowley Memorial Trust, founded in 1955, is a micro nonprofit in the Human Services sector that reported $17K in total revenue in fiscal year 2025. Revenue fell 98% from the prior year — a significant decline worth monitoring. Expenses of $165K exceeded revenue, resulting in a 894% operating deficit.

Mission

THE ORGANIZATION PROVIDED RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY. DUE TO ECONOMIC CHANGES, STAFFING DIFFICULTIES AND OPERATIONAL ISSUES, THE COMPANY FILED FOR BANKRUPTCY, CASE 22-00022-ALS7

Program Service Accomplishments

Program 1

THE COMPANY FORMALLY OPERATED A LONG TERM CARE FACILITY. THE COMPANY HAS CEASED ALL ACTIVITIES AND HAS FILED FOR BANKRUPTCY. THE COMPANY HAS BEEN FULLY LIQUIDATED BY THE BANKRUPTCY TRUSTEE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $16,585

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $16,585

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $164,841

TOTAL EXPENSES $164,841

Year-over-Year Comparison

	2025	2024	Change
Revenue	$16,585	$1,079,917	-1.0%
Expenses	$164,841	$830,464	-0.8%
Net Income	$-148,256	$249,453	-1.6%

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

N/A

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
NO REMAINING OFFICERS	BK TRUSTEE	0.00	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
2026	$16,585	$164,841	No data	$-148,256
2025	$1,079,917	$830,464	$542,085	$249,453
2024	$6,844	$60,470	$292,632	$-53,626
2023	No data	$47,571	$800,527	No data
2022	$773,380	No data	$848,098	No data
2021	No data	No data	$19,200,454	No data
2020	$4,324,795	$5,923,405	$19,200,454	$-1,598,610
2019	$4,138,344	$5,869,440	$19,284,402	$-1,731,096