Free & Accepted Masons of California Columbia Brotherhood Lodge 370 (EIN 940487810) - 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

Legal Domicile

Phone

4152394925

Tax Period

2025-01-01 to 2025-12-31

Free & Accepted Masons of California Columbia Brotherhood Lodge 370 is a small nonprofit that reported $517K in total revenue in fiscal year 2025. Expenses of $574K exceeded revenue, resulting in a 11% operating deficit.

Mission

To encourage membership involvement through lodge sponsored 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 (2025)

Revenue Breakdown

Contributions & Grants $107,310

Program Service Revenue $0

Investment Income $410,000

Other Revenue $0

TOTAL REVENUE $517,310

Expense Breakdown

Grants Paid $0

Salaries & Benefits $41,936

Fundraising Expenses $0

Program Expenses $573,879

Other Expenses $531,943

TOTAL EXPENSES $573,879

Year-over-Year Comparison

	2025	2024	Change
Revenue	$517,310	$501,689	+0.0%
Expenses	$573,879	$421,300	+0.4%
Net Income	$-56,569	$80,389	-1.7%

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

$34,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jason Yen	Secretary	20.00	Officer	$22,800	$0	$22,800
Reyno Del Rosario Jr	Astnt Secretary	6.00	Officer	$12,000	$0	$12,000
Jeremias Jugal	Marshal	4.00	Officer	$0	$0	$0
Jimmy Fowler	Sr Deacon	4.00	Officer	$0	$0	$0
James Guerrero	Tiler	20.00	Officer	$0	$0	$0
Orlando Arce	Treasurer	6.00	Officer	$0	$0	$0
Anil Awasti	Master	6.00	Officer	$0	$0	$0
Jod'l Cruz	Jr Deacon	4.00	Officer	$0	$0	$0
Patrick Cheng	Jr. Steward	4.00	Officer	$0	$0	$0
Bruce Lyons	Sr. Warden	4.00	Officer	$0	$0	$0
Frank Pertierra	Jr. Warden	4.00	Officer	$0	$0	$0
Jose Rivera	Sr. Steward	4.00	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	$517,310	$573,879	$14,928,836	$-56,569
2024	$501,689	$421,300	$13,082,202	$80,389
2023	$407,310	$327,141	$11,420,064	$80,169
2022	$404,327	$337,810	$9,904,239	$66,517
2021	$419,490	$520,404	$11,767,367	$-100,914
2020	$268,412	$217,049	$10,379,655	$51,363
2019	$243,848	$415,606	$9,566,742	$-171,758
2018	$161,532	$337,064	$7,731,660	$-175,532

Free & Accepted Masons of California Columbia Brotherhood Lodge 370