Chattanooga Masonic Temple Inc

Nonprofit profile at a glance

EIN
620156272
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-N 2014
Location
Chattanooga, TN, USA
Phone
4234235144
Rating confidence
Limited

Reported finances

Revenue
$21,926
Expenses
$80,529
Assets
$1,696,975
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • PAUL SMITH (PRESIDENT)
  • JAMES CARROLL (VICE PRESIDENT)

People named in this filing

  • PAUL SMITH (PRESIDENT)
  • JAMES CARROLL (VICE PRESIDENT)
  • STEVEN YOUNG (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

For the general purpose of aiding, encouraging, promoting, maintaining and supporting the order of free masonary in any and all of its degrees and orders and the lodges, chapters, councils, commanderies, and other organizations and societies of and connected with said order by whatever name they may be called, and the benevolent and charitable undertakings thereof, and among other things, for the purpose of erecting, acquiring, owning, keeping and renting the same or parts thereof, or by other means - maintaining a building or temple for masonic purposes generally and for the use and benefit, under proper regulations of members, lodges, chapters, councils, commanderies, and other organizations and societies of and connected with said order, in which they may meet for social and business purposes and masonic benevolent and charitable purposes and for the performance of the public and private or secret ceremonies of said order.

What it reported doing in 2025

Chattanooga masonic temple continued to support the charitable endeavors of its owning bodies. The board members volunteer at multiple charitable efforts such as fund raising for widows & orphans fund of Tennessee, the scottish rite mercy shoe fund, and the knights templar eye foundation. Several members are also on other charitable boards and endowments.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -267.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 21.07; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -33.8% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 6 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.