Ancient Accepted Scottish Rite of Freemasonry Nmj

Nonprofit profile at a glance

EIN
340067733
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Warren, OH, USA
Phone
3303730890
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$112,141
Expenses
$126,512
Assets
$1,147,166
Liabilities
$3,608

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

Leadership & pay

11 people listed

Highest reported compensation

  • TIMOTHY FLACK (SECRETARY): $15,600 total reported compensation
  • DANIEL N BRADAICK (TREASURER): $1,575 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Strengthen Masonic Way of Life by improving individual character, leadership and spirit of members with relevant programs Inspire men to support principles of Free Masonry. Promote family and community values Charity

What it reported doing in 2024

Educational scholarships for students

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 filing does not provide enough consistent spending detail to tell 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: 31
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.8%; rating input score 36
  • Program expense ratio: 31.8%; rating input score 32
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 81.8%; rating input score 82; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 9.07; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: -16.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 35.8% of revenue deployed · 31.8% of spending went to programs
  • Governance: 9 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $40K in reported program spending
  • Leadership: top reported pay $16K · 11 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.