Ancient Free & Accepted Masons of Texas

Nonprofit profile at a glance

EIN
741873268
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Rosenberg, TX, USA
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$69,342
Expenses
$64,072
Assets
$888,585
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • Carter Sharbourgh (Secretary): $800 total reported compensation
  • Christopher Choat (Treasurer): $400 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 organization that donates to various charities and provides scholarships to local high school seniors.

What it reported doing in 2024

The lodge awarded five $2,000 scholarships to high school seniors and two $500 teacher honorariums in the local communities.

Operating model

Revenue model
Other-operating. 62% of the money available for current operations came from other operating revenue.
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

SUPPORTED - 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: 35
  • Transparency & Controls: 94
  • Accountability: 63
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.1%; rating input score 43
  • Program expense ratio: 33.3%; rating input score 33
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.6%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 13.87; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 28.6% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 43.1% of revenue deployed · 33.3% of spending went to programs
  • Governance: 102 of 102 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $800 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 43/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.