Fresno Scottish Rite Cathedral Company (EIN 940850295) - 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

1910

Legal Domicile

Principal Officer

Louis W Jelinek

Phone

5592689631

Tax Period

2023-02-01 to 2024-01-31

Fresno Scottish Rite Cathedral Company, founded in 1910, is a micro nonprofit that reported $21K in total revenue in fiscal year 2023. Revenue fell 117% from the prior year — a significant decline worth monitoring.

Mission

The purpose of the Fresno Scottish Rite Cathedral Company is to operate and maintain a Cathedral building for lodge operations, and to maintain the auxiliary building for the Scottish Rite Foundation Language Disorders Clinic.

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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 $0

Investment Income $0

Other Revenue $-21,203

TOTAL REVENUE $-21,203

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $153,088

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2023	2022	Change
Revenue	$-21,203	$127,000	-1.2%
Expenses	N/A	N/A	N/A
Net Income	N/A	$127,000	N/A

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Scrivner Sr	Director	0.00	Director	$0	$0	$0
Gordon Keeton	Director	0.00	Director	$0	$0	$0
Rodney Horton	Director	0.00	Director	$0	$0	$0
Richard Vitz	Director	0.00	Director	$0	$0	$0
Chad Snyder	Legal Advisor	0.00	Director	$0	$0	$0
David R Pitts	President	0.00	Officer	$0	$0	$0
Eric Skidmore	Vice President	0.00	Officer	$0	$0	$0
Louis W Jelinek	Treasurer	8.00	Officer	$0	$0	$0
Bill Pfister	Secretary	0.00	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	$-12,540	No data	$295,381	No data
2024	$-21,203	No data	$307,882	No data
2023	$127,000	No data	$331,206	No data
2022	$-22,459	No data	$201,586	No data
2021	$-16,944	No data	$222,663	No data
2020	$-9,906	No data	$240,368	No data
2019	$-7,180	No data	$252,288	No data

Fresno Scottish Rite Cathedral Company