Cataract Lodge No 2

Nonprofit profile at a glance

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

14 people listed

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

Fraternal masonic lodge with a scholarship and giving program.

Scholarship and giving program

Revenue model: Investment-supported. 64% of the money available for current operations came from recurring investment income.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 85.7%; rating input score 86; 5th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 88.5%; rating input score 89; 53rd percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 6.1%; rating input score 6; 18th percentile among comparable filings
Governance controls: 2 of 8 controls in place; rating input score 25
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -115.9%; rating input score 18; 18th percentile among comparable filings
Total-asset coverage ratio: 25.25; rating input score 83; 83rd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
Officer compensation ratio: 10.3%; rating input score 16; 16th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.8% per year; rating input score 100; 71st percentile among comparable filings
Asset growth: 7.6% per year; rating input score 100; 74th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 13 of 213 board members independent · 2 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $13K · 14 people listed
Consistency: 9 of 10 current checks pass · 1 finding to review
Schedules: 2 filed schedules · includes grants
Filing history: 15 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 3 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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Independent voting board scored 6/100.
High — Accountability: Governance controls: 5 of 7 not reported.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Operating margin scored 18/100.
High — Sustainability: Officer compensation ratio scored 16/100.
Moderate — Sustainability: Liabilities to assets ratio scored 36/100.