Amara Shriners Group Return

Nonprofit profile at a glance

EIN
237431647
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Palm Beach Gardens, FL, USA
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$52,715
Expenses
$6,115
Assets
$595,254
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • Billy C Denton (Potentate)
  • Mark A Higgs (Chief Rabban)
  • Peter Petrosky (Assistant Rabban)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternity with a philanthropic mission.

Operating model

Revenue model
Investment-supported. 94% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 89
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2%; rating input score 2
  • Program expense ratio: 63.7%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 88.4%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 97.34; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 2% of revenue deployed · 63.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.