ANCIENT FREE AND ACCEPTED MASONS OF

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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

1911

Legal Domicile

Principal Officer

ROBERT LAYMON FIKE

Phone

5753730275

Tax Period

2023-01-01 to 2023-12-31

ANCIENT FREE AND ACCEPTED MASONS OF, founded in 1911, is a small nonprofit that reported $505K in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. Net assets of $2.0M represent 49 months of operating reserves.

Mission

MEMBERS SHALL ENDEAVOR TO CONDUCT THEMSELVES ACCORDING TO TENETS, VIRTUES AND VALUES OF FREE MASONRY, AND OFFER THOSE TEACHINGS TO MEN OF GOOD MORAL CHARACTER THROUGH MEMBERSHIP TO RAISE THE MORAL, SOCIAL, INTELLECTUAL, AND SPIRITUAL CONSCIENCE OF SOCIETY.

Program Service Accomplishments

Program 1

MAINTAIN AND OPERATE AN ENDOWED CARE CEMETERY FOR THE USE OF MEMBERS AND THE GENERAL PUBLIC BODIES INTERRED INCLUDE MEMBERS OF THE MASONIC FAMILIES AND VETERANS.

Program 2

PROVIDE A MEETING PLACE FOR THE AZTEC LODGE, IN ADDITION TO THE RAINBOW FOR GIRLS ASSEMBLIES, YORK RITE BODIES, ORDER OF EASTERN STAR, ORDER OF AMARANTH AND DEMOLAY.

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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 $21

Program Service Revenue $417,688

Investment Income $87,730

Other Revenue $0

TOTAL REVENUE $505,439

Expense Breakdown

Grants Paid $0

Salaries & Benefits $225,541

Fundraising Expenses $0

Other Expenses $271,303

TOTAL EXPENSES $496,844

Year-over-Year Comparison

	2023	2022	Change
Revenue	$505,439	$411,774	+0.2%
Expenses	$496,844	$293,591	+0.7%
Net Income	$8,595	$118,183	-0.9%

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

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
MATT DAWKINS	SENIOR DEACO	N/A	Officer	$0	$0	$0
ROBERT LAYMON FIKE	WORSHIPFUL M	N/A	Officer	$0	$0	$0
JAMES CHRISTOPHER MITCHELL	SENIOR WARDE	N/A	Officer	$0	$0	$0
RICHARD L MORRIS	SECRETARY	N/A	Officer	$0	$0	$0
ENRICO I PONTELLI	CHAPLAIN	N/A	Officer	$0	$0	$0
JAMES L THOMAS	TREASURER	N/A	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
2024	No data	No data	No data	No data
2023	$505,439	$496,844	$2,049,500	$8,595
2022	$411,774	$293,591	$2,039,561	$118,183
2021	$510,086	$332,578	$1,921,490	$177,508
2020	$386,499	$260,789	$1,768,739	$125,710
2019	$398,662	$382,293	$1,647,354	$16,369
2018	$414,995	$293,183	$1,600,687	$121,812