Cortez Lodge No 1789 Benevolent & Prote (EIN 840398595) - 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

1961

Legal Domicile

Principal Officer

Ralph Howell

Phone

9705653557

Tax Period

2024-04-01 to 2025-03-31

Cortez Lodge No 1789 Benevolent & Prote, founded in 1961, is a micro nonprofit that reported $98K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $127K exceeded revenue, resulting in a 30% operating deficit.

Mission

To support the veterans and youth of the community by providing charitable assistance through food, housing, medical and other services.

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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 $67,931

Program Service Revenue $13,685

Investment Income $4,108

Other Revenue $11,874

TOTAL REVENUE $97,598

Expense Breakdown

Grants Paid $29,232

Salaries & Benefits $11,400

Fundraising Expenses $18,298

Program Expenses $96,752

Other Expenses $65,254

TOTAL EXPENSES $127,248

Year-over-Year Comparison

	2024	2023	Change
Revenue	$97,598	$125,880	-0.2%
Expenses	$127,248	$117,297	+0.1%
Net Income	$-29,650	$8,583	-4.5%

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

485

Independent Members

485

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

$11,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Charlie Rosenbaugh	Treasurer	3.00	Officer	$5,700	$0	$5,700
Kerry Mayhew	Secretary	0.00	Officer	$5,700	$0	$5,700
Charles Smart	Trustee	3.00	Director	$0	$0	$0
Carol Click	Trustee	5.00	Director	$0	$0	$0
Kevin Lovett	Trustee	0.00	Director	$0	$0	$0
Dewayne Findley	Trustee	1.00	Director	$0	$0	$0
Allen Whited	Trustee	0.00	Director	$0	$0	$0
Stephen Gray	Director	1.00	Officer	$0	$0	$0
Robert Peobody	Director	1.00	Officer	$0	$0	$0
Ralph Howell	President	5.00	Officer	$0	$0	$0
Robert Owens	Director	0.00	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
2025	$97,598	$127,248	$475,908	$-29,650
2024	$125,880	$117,297	$482,917	$8,583
2023	$151,048	$105,743	$472,066	$45,305
2022	$92,660	$108,787	$428,841	$-16,127
2020	$132,211	$99,841	$489,357	$32,370
2019	$101,659	$119,735	$439,444	$-18,076

Cortez Lodge No 1789 Benevolent & Prote