Ancient Accepted Scottish Rite of Freemasonry Nmj

Nonprofit profile at a glance

EIN
240630407
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Scranton, PA, USA
Phone
5703464609
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$44,016
Expenses
$28,847
Assets
$124,063
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • JOHN CARDONI (MTSRCA REPRE)
  • D A BARRETT (SECRETARY)
  • WILLIAM BOOKWALTER (TREASURER)

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

The purpose is to promote fellowship among its members and strengthen the masonic way by improving the individual character, leadership and spirit of its members through its programs and inspire to contribute to society.

What it reported doing in 2024

The purpose is to promote fellowship among its members and help out the other bodies of the masonic organziation as well as support other charitable causes.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 26
  • Sustainability: 67
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 89.4%; rating input score 89
  • 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: 2.7%; rating input score 3; 18th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 4.3; rating input score 46; 46th 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: -8.8% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 46th percentile among comparable filings
  • Asset growth: -30.3% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 89.4% of spending went to programs
  • Governance: 14 of 523 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 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 — Accountability: Independent voting board scored 3/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.