Free and Accepted Masons West Covina Lodge No 446 (EIN 953994802) - 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

1914

Legal Domicile

Principal Officer

Louie Andres

Tax Period

2023-01-01 to 2023-12-31

Free and Accepted Masons West Covina Lodge No 446, founded in 1914, is a micro nonprofit that reported $52K in total revenue in fiscal year 2023. Revenue surged 1278% from the prior year, signaling strong growth momentum. Expenses of $87K exceeded revenue, resulting in a 66% 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 $1,823

Program Service Revenue $26,798

Investment Income $23,607

Other Revenue $51

TOTAL REVENUE $52,279

Expense Breakdown

Grants Paid $100

Salaries & Benefits $15,015

Fundraising Expenses $0

Other Expenses $71,720

TOTAL EXPENSES $86,835

Year-over-Year Comparison

	2023	2022	Change
Revenue	$52,279	$3,793	+12.8%
Expenses	$86,835	$97,799	-0.1%
Net Income	$-34,556	$-94,006	-0.6%

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

112

Independent Members

111

Employees

Volunteers

129

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

$13,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nestor Villena	Secretary	6.00	Officer	$13,800	$0	$13,800
Zosimo Fernandez	Treasurer	6.00	Officer	$0	$0	$0
Louie Andres	Master	4.00	Officer	$0	$0	$0
Juan Mena	Junior 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	$52,279	$86,835	$1,288,948	$-34,556
2022	$3,793	$97,799	$1,187,121	$-94,006
2021	$184,831	$89,428	$1,499,681	$95,403
2020	$46,610	$56,304	$1,417,751	$-9,694
2019	$120,862	$107,963	$1,324,085	$12,899
2018	$68,177	$75,671	$1,250,437	$-7,494

Free and Accepted Masons West Covina Lodge No 446