LAKEWOOD LODGE 2587 LOM

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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

2001

Legal Domicile

Principal Officer

CRAIG MERCHANT

Phone

7166647606

Tax Period

2024-05-01 to 2025-04-30

LAKEWOOD LODGE 2587 LOM, founded in 2001, is a small nonprofit that reported $144K in total revenue in fiscal year 2024. Expenses of $139K left a modest 3% surplus.

Mission

THE LODGE UNITES ITS MEMBERS IN THE BONDS OF FRATERNAL BENEVOLENCE AND CHARITY SOCIAL AND RECREATIONAL ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $112,145 Revenue: $126,309

The Lodge unites its members in the bonds of fraternal benevolence and charity by a schedule of social and recreational activities.

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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 $17,820

Program Service Revenue $0

Investment Income $0

Other Revenue $126,309

TOTAL REVENUE $144,129

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $112,145

Other Expenses $139,412

TOTAL EXPENSES $139,412

Year-over-Year Comparison

	2024	2023	Change
Revenue	$144,129	$140,018	+0.0%
Expenses	$139,412	$131,672	+0.1%
Net Income	$4,717	$8,346	-0.4%

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

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
ROZANNE HOOPER	PRESIDENT	1	Officer Director	$0	$0	$0
ANDREW HODNETT	VICE PRESIDENT	1	Officer Director	$0	$0	$0
CRAIG MERCHANT	ADMINISTRATOR	1	Officer Director	$0	$0	$0
LUANN DEFRISCO	TREASURER	1	Officer Director	$0	$0	$0
ROGER MCCLEARY	CHAPLAIN	1	Officer Director	$0	$0	$0
JAMES WORK	TRUSTEE	1	Director	$0	$0	$0
CARL OLSON	TRUSTEE	1	Director	$0	$0	$0
ROGER TRUAX	TRUSTEE	1	Director	$0	$0	$0
KEVIN COBB	PAST PRESIDENT	1	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
2025	$144,129	$139,412	$716,371	$4,717
2024	$140,018	$131,672	$743,528	$8,346
2023	$118,696	$128,619	$766,738	$-9,923
2022	$133,853	$132,502	$802,472	$1,351
2021	$122,747	$116,740	$829,913	$6,007
2020	$139,191	$136,770	$837,201	$2,421
2019	$185,135	$151,532	$864,450	$33,603