Free & Accepted Masons of California 144 Phoenix Lodge (EIN 940487793) - 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

2000

Legal Domicile

Phone

4157970144

Tax Period

2023-01-01 to 2023-12-31

Free & Accepted Masons of California 144 Phoenix Lodge, founded in 2000, is a micro nonprofit that reported $86K in total revenue in fiscal year 2023. Expenses of $162K exceeded revenue, resulting in a 88% operating deficit.

Mission

The income from Lodge members supports fraternal activities of the Lodge as well as giving financial assistance to youth organizations and public school 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $10,248

Investment Income $75,978

Other Revenue $0

TOTAL REVENUE $86,226

Expense Breakdown

Grants Paid $28,786

Salaries & Benefits $23,673

Fundraising Expenses $0

Other Expenses $110,037

TOTAL EXPENSES $162,496

Year-over-Year Comparison

	2023	2022	Change
Revenue	$86,226	$80,130	+0.1%
Expenses	$162,496	$222,281	-0.3%
Net Income	$-76,270	$-142,151	-0.5%

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

Independent Members

Employees

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

$21,600

Total Directors

$21,600

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Daniel Boyd	Secretary	4.00	Officer Director	$14,400	$0	$14,400
Joel Pangilinan PM	Asst Secretary	10.00	Officer Director	$7,200	$0	$7,200
Arthur C Kyle III PM	Junior Warden	10.00	Officer Director	$0	$0	$0
David Walda PM	Junior Deacon	2.00	Director	$0	$0	$0
Fotune Chua	Senior Warden	4.00	Director	$0	$0	$0
Michael Johns	Marshall	4.00	Director	$0	$0	$0
Mark Harris	Senior Deacon	4.00	Officer Director	$0	$0	$0
John Perry PM	Chaplin	4.00	Officer Director	$0	$0	$0
Guy Lasseron	Tiler	4.00	Officer Director	$0	$0	$0
Michael Mason	Worshipful Mstr	4.00	Director	$0	$0	$0
Jay Pon PM	Treasurer	4.00	Officer 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
2023	$86,226	$162,496	$2,461,433	$-76,270
2022	$80,130	$222,281	$2,537,703	$-142,151
2021	$265,454	$157,014	$2,704,854	$108,440
2020	$107,425	$95,257	$2,597,911	$12,168
2019	$144,523	$165,467	$2,585,430	$-20,944
2018	$660,040	$193,831	$2,605,875	$466,209

Free & Accepted Masons of California 144 Phoenix Lodge