Ancient Free & Accepted Masons

Nonprofit profile at a glance

EIN
410123167
IRS 990 coverage
2018–2021
Forms available
Form 990 2021, Form 990-N 2017
Location
Minneapolis, MN, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$32,784
Expenses
$23,285
Assets
$690,845
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • AL NIEDERHAUS (SECRETARY): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage other to show tollerance, behave with kindness, understanding, charity and strive for the truth.

What it reported doing in 2021

To encourage other to show tolerance, behave with kindness, underson, charity and strive for the truth.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 45% for direct work, 20% for grants, and 35% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 71
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 57.8%; rating input score 58
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 29.67; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 52nd percentile among comparable filings
  • Revenue growth: -10.7% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 57.8% of spending went to programs
  • Governance: 113 of 113 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2018 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.