Charlevoix Masonic Building Association

Nonprofit profile at a glance

EIN
382406249
IRS 990-EZ coverage
2013–2017
Forms available
Form 990-EZ 2017
Location
Charlevoix, MI, USA
Phone
2315476310
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$60,591
Expenses
$50,976
Assets
$308,856

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Steven Hufford (President)

People named in this filing

  • Steven Hufford (President)
  • Walter Hufford (Secretary/Treas)
  • Blain Rawson (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Care and maintenance of the masonic building.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 82
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.3%; rating input score 8
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 15.9%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 6.06; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 8.3% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: Filed program service accomplishments
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.