Auburn Grass Valley Lodge No 538
Nonprofit profile at a glance
- EIN
- 991295097
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Auburn, CA, USA
- Phone
- 5308887111
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $179,868
- Expenses
- $176,560
- Assets
- $689,883
- Liabilities
- $113,346
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
People named in this filing
- Kathy Madeiros (Trustee)
- Gary Cupler (Trustee)
- Jimmy Mullenix (Trustee)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fraternal, social and community support of local students, scouts, little league and swim teams as well as support for ca/Hawaii (chea) major project for handicapped children and support of the elks national foundation's activities for our veterans, local law enforcement and fire fighters.
What it reported doing in 2024
The lodge provided $6,250 in scholarships, $2,880 in contributions to the elks national foundation, $15,345 in contributions to chempi-the California Hawaii elks major projects fund, and $3,648 in local community support including support for veterans services, local law enforcement and various other recognized charities.
Operating model
- Revenue model
- Membership-supported. 69% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 71% for direct work, 13% for grants, and 16% for affiliated organizations.
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 voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 77
- Accountability: 12
- Sustainability: 53
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.8%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 63.1%; rating input score 63; 44th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.8%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 3.91; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 88.8% of spending went to programs
- Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 44/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 22/100.