Benevolent Order of the Guardians of Corvidae Inc

Nonprofit profile at a glance

EIN
833563001
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Rochester, NY, USA
Phone
5857558921
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$1,094
Expenses
$1,662
Assets
$2,047
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jason Rowe (Vice President)
  • Bill Liktor (President)

People named in this filing

  • Jason Rowe (Vice President)
  • Sara Gaudioso (Treasurer)
  • Bianca Guevara (Secretary)

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

This Benevolent Order of the Guardians of Corvidae is a non-profit mutual benefit corporation, utilizing the lodge system, organized for the sole benefit of its members and beneficiaries under the Not-for-Profit Corporation Law. The purposes for which the corporation is organized is to promote and foster the fraternal and benevolent principles and ideals of the Benevolent Order of the Guardians of Corvidae including community service, social welfare, and providing for the payment of life, sick, accident and other benefit to the members as permitted by New York State and Federal law.

What it reported doing in 2024

Caws for Celebration is an annual fundraiser event to commemorate a deceased member's charitable wish of raising funds for the Center for Youth, which operates a shelter for children.

Operating model

Revenue model
Other-operating. 100% 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: 79
  • Accountability: 82
  • Sustainability: 36
  • Growth: 0

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: 87.5%; rating input score 88; 6th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -51.9%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -25.6% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -28.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.