Square and Compass Building Association of Downey (EIN 951748173) - 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

1923

Legal Domicile

Principal Officer

Howard Phillips

Tax Period

2023-01-01 to 2023-12-31

Square and Compass Building Association of Downey, founded in 1923, is a small nonprofit that reported $217K in total revenue in fiscal year 2023.

Mission

Square and Compass Building Association of Downey operates exclusively as a supporting organization of the Downey United Lodge No. 220, and exempt organization under 501(c)10

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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 $100,500

Program Service Revenue $116,791

Investment Income $0

Other Revenue $0

TOTAL REVENUE $217,291

Expense Breakdown

Grants Paid $0

Salaries & Benefits $49,730

Fundraising Expenses $0

Other Expenses $186,589

TOTAL EXPENSES $236,319

Year-over-Year Comparison

	2023	2022	Change
Revenue	$217,291	$217,687	0.0%
Expenses	$236,319	$167,007	+0.4%
Net Income	$-19,028	$50,680	-1.4%

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

$33,000

Total Directors

$33,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Gary Phillips	TreasurerBuilding Manager	6.00	Officer Director	$33,000	$0	$33,000
David Mc Lintock	MemberDirector	2.00	Director	$0	$0	$0
Stephen White	Secretary	6.00	Officer	$0	$0	$0
Howard Phillips	President	4.00	Officer	$0	$0	$0
Raj Champaneri	Vice President	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	$217,291	$236,319	$163,826	$-19,028
2022	$217,687	$167,007	$232,854	$50,680
2021	$192,698	$188,421	$207,820	$4,277
2020	$190,242	$180,646	$146,634	$9,596
2019	$215,960	$226,424	$137,038	$-10,464
2018	$219,906	$240,483	$147,502	$-20,577

Square and Compass Building Association of Downey