Ancient Accepted Scottish Rite of Free Masonry Nmj

Nonprofit profile at a glance

EIN
160365840
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Cheektowaga, NY, USA
Phone
7166682755
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$87,341
Expenses
$125,474
Assets
$1,456,303
Liabilities
$3,956

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

People named in this filing

  • JOHN A STRIEGEL (MEMBER AT LARGE)
  • GERALD T COLEMAN (MEMBER AT LARGE)
  • PETER C STEIN (MEMBER AT LARGE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Strengthen the masonic way of life by improving the individual character, leadership, and spirits of its members through relevant programs. Inspire them to support the principles of freemasonry and promote and community values. Serve mankind through the impact of charitable outreach.

What it reported doing in 2024

Strenghten the masonic way of life by improving the individual character, leadership, and spirits of its members through relevant programs. Inspire them to support the principles of freemasonry and promote and community values. Serve mankind through the impact of charitable outreach.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 83
  • Accountability: 88
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.8%; rating input score 24
  • Program expense ratio: 15.4%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: -43.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 11.61; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 50.1% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 23.8% of revenue deployed · 15.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • 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 24/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.