San Fernando Lodge Building Association (EIN 951854564) - 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

1993

Legal Domicile

Principal Officer

Michael Lowther

Tax Period

2023-01-01 to 2023-12-31

San Fernando Lodge Building Association, founded in 1993, is a small nonprofit that reported $221K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year. The organization ran a surplus of $48K, a strong 22% operating margin.

Mission

San Fernando Lodge Building Association operates exculsively as a supporting organization of the San Fernando Lodge No. 343, an 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 $0

Program Service Revenue $162,932

Investment Income $0

Other Revenue $57,599

TOTAL REVENUE $220,531

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $172,094

TOTAL EXPENSES $172,094

Year-over-Year Comparison

	2023	2022	Change
Revenue	$220,531	$267,190	-0.2%
Expenses	$172,094	$202,697	-0.2%
Net Income	$48,437	$64,493	-0.2%

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
Samuel Pascual	Director	0.00	Director	$0	$0	$0
Benedict Tanjutco	CFO	6.00	Officer	$0	$0	$0
Jocip Sarmiento	Secretary	6.00	Officer	$0	$0	$0
Michael Lowther	President	4.00	Officer	$0	$0	$0
Napoleon Pelosa	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	$220,531	$172,094	$716,633	$48,437
2022	$267,190	$202,697	$712,589	$64,493
2021	$60,449	$386,348	$694,525	$-325,899
2020	$520,461	$119,043	$1,018,521	$401,418
2019	$100,136	$125,435	$582,874	$-25,299
2018	$117,891	$156,403	$605,271	$-38,512

San Fernando Lodge Building Association