Free and Accepted Masons San Francisco Lodge 120 (EIN 940487875) - 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

1857

Legal Domicile

Principal Officer

Mario Angelo Esteban Jr

Tax Period

2023-01-01 to 2023-12-31

Free and Accepted Masons San Francisco Lodge 120, founded in 1857, is a small nonprofit that reported $131K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $213K exceeded revenue, resulting in a 62% operating deficit.

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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $41,059

Investment Income $90,273

Other Revenue $0

TOTAL REVENUE $131,332

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $23,354

Fundraising Expenses $0

Other Expenses $188,329

TOTAL EXPENSES $212,683

Year-over-Year Comparison

	2023	2022	Change
Revenue	$131,332	$242,195	-0.5%
Expenses	$212,683	$196,646	+0.1%
Net Income	$-81,351	$45,549	-2.8%

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

227

Independent Members

223

Employees

Volunteers

252

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

$8,250

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Donato Lara Jr	Secretary	6.00	Officer	$5,250	$0	$5,250
Salvador Tandoc	Treasurer	6.00	Officer	$3,000	$0	$3,000
Oliver Mangubat	Junior Warden	4.00	Officer	$0	$0	$0
Mario Angelo Esteban Jr	Master	4.00	Officer	$0	$0	$0
Rufo Macaraeg	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	No data	No data	No data	No data
2023	$131,332	$212,683	$3,518,056	$-81,351
2022	$242,195	$196,646	$3,136,286	$45,549
2021	$222,582	$140,483	$3,918,998	$82,099
2020	$134,902	$131,739	$3,548,894	$3,163
2019	$252,942	$170,208	$3,355,741	$82,734
2018	$177,025	$172,815	$2,919,467	$4,210

Free and Accepted Masons San Francisco Lodge 120