Free and Accepted Masons California Lodge No 1 (EIN 940487846) - 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

1850

Legal Domicile

Principal Officer

Jonthan Chan

Phone

6507562455

Tax Period

2024-01-01 to 2024-12-31

Free and Accepted Masons California Lodge No 1, founded in 1850, is a small nonprofit that reported $408K in total revenue in fiscal year 2024. Revenue surged 274% from the prior year, signaling strong growth momentum. The organization ran a surplus of $165K, a strong 41% operating margin.

Mission

A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

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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 $0

Program Service Revenue $15,642

Investment Income $392,005

Other Revenue $0

TOTAL REVENUE $407,647

Expense Breakdown

Grants Paid $6,952

Salaries & Benefits $26,851

Fundraising Expenses $0

Other Expenses $208,456

TOTAL EXPENSES $242,259

Year-over-Year Comparison

	2024	2023	Change
Revenue	$407,647	$109,082	+2.7%
Expenses	$242,259	$260,789	-0.1%
Net Income	$165,388	$-151,707	-2.1%

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

189

Independent Members

186

Employees

Volunteers

205

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

$19,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James Toy	Secretary	4.00	Officer	$14,400	$0	$14,400
Lawrence Leon	Treasurer	6.00	Officer	$4,800	$0	$4,800
Jonthan Chan	Master	4.00	Officer	$0	$0	$0
Rhett Marino	Senior Warden	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
2024	$407,647	$242,259	$6,618,767	$165,388
2023	$109,082	$260,789	$5,847,075	$-151,707
2022	$914,412	$256,009	$5,520,765	$658,403
2021	$364,971	$216,735	$6,565,162	$148,236
2020	$21,048	$187,050	$5,839,224	$-166,002
2019	$109,684	$227,878	$5,368,454	$-118,194
2018	$429,008	$240,565	$5,020,397	$188,443

Free and Accepted Masons California Lodge No 1