Athens Lodge No 767 Loyal Order of Moose Inc

Nonprofit profile at a glance

EIN
580591028
IRS 990 coverage
2020–2020
Forms available
Form 990 2020
Location
Bogart, GA, USA
Phone
7062080033
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$105,754
Expenses
$110,488
Assets
$1,278,658
Liabilities
$68,390

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • John Robinson (Administrator): $1,116 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our Lodges support MOOSEHEART, which is a residential educational city-school dedicated to helping children complete their education when their family is having trouble, and it takes pre-K through to 12th grade. Over 4,000 students have been graduated in its 100 year history. We support MOOSEHAVEN, which is a residential care facility for members. We also support COMMUNITY, by providing volunteers and a venue for events.

What it reported doing in 2020

We donated $1,293 directly to Moose Charities. We provided the venue for our Women's Chapter 2449 to donate another $600. We were able to provide a socially distanced classroom for an essential business during the time of Covid, because they had to continue their training.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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: 0
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 49
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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; 63rd 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.5%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 11.57; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $1K · 1 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.