Ancient Free & Accepted Masons of Oregon

Nonprofit profile at a glance

EIN
930306840
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5037881880
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$70,353
Expenses
$93,016
Assets
$4,168,486
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • James Akers (Building Manager): $10,800 total reported compensation
  • Donald Stapleton (Secretary): $4,560 total reported compensation
  • Warren Burkholder (Treasurer): $2,555 total reported compensation

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

Overview

Mission

Fraternal and benevolent services for Lodge members, other masons and masonic groups, and the local community through meetings and other activities promoting fraternal and benevolent objectives.

What it reported doing in 2024

Payment of 5 scholarships for total of $8,000 on behalf of 4 Franklin High School graduates to Oregon public colleges and universities plus one Scholarship to a member grandchild, plus $600to a Portland school reading program. and $600 to Franklin High School for music and Multicultural programs. donation to Amer Red Cross. $

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 65% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 75
  • Accountability: 69
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 48.9%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 57.1%; rating input score 57; 46th percentile among comparable filings
  • 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 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: -32.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 44.81; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 17.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 48.9% of spending went to programs
  • Governance: 153 of 153 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $46K in reported program spending
  • Leadership: top reported pay $11K · 4 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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: Program expense ratio scored 49/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 57/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.