California Gamma Building Association (EIN 956059241) - 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

1927

Legal Domicile

Principal Officer

Michael Toerge

Phone

3102085474

Tax Period

2024-07-01 to 2025-06-30

California Gamma Building Association, founded in 1927, is a small nonprofit in the Education sector that reported $299K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $555K exceeded revenue, resulting in a 86% operating deficit.

Mission

Holding title to local chapter of national college fraternity providing room and board for members only.

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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 (2024)

Revenue Breakdown

Contributions & Grants $237,750

Program Service Revenue $32,800

Investment Income $28,166

Other Revenue $0

TOTAL REVENUE $298,716

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $555,295

Other Expenses $555,295

TOTAL EXPENSES $555,295

Year-over-Year Comparison

	2024	2023	Change
Revenue	$298,716	$413,641	-0.3%
Expenses	$555,295	$347,210	+0.6%
Net Income	$-256,579	$66,431	-4.9%

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

N/A

Employees

N/A

Volunteers

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 Toerge	President	2.00	Officer	$0	$0	$0
John C Lindsey	Treasurer	2.00	Officer	$0	$0	$0
John Wiegand	Secretary	2.00	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
2025	$298,716	$555,295	$928,175	$-256,579
2024	$413,641	$347,210	$1,195,902	$66,431
2023	$347,773	$305,416	$1,180,031	$42,357
2022	$362,655	$309,191	$1,079,787	$53,464
2021	$196,390	$239,611	$1,033,068	$-43,221

California Gamma Building Association