Columbia Lodge No 594 Bpoe

Nonprofit profile at a glance

EIN
430609335
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Columbia, MO, USA
Phone
5738648252
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$270,491
Expenses
$294,341
Assets
$261,943
Liabilities
$96,044

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

Leadership & pay

13 people listed

Highest reported compensation

  • TAMARA LAKE (SECRETARY): $6,050 total reported compensation
  • PATRICK RYAN (TREASURER): $4,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To carry on fraternal activities under the lodge system, the net income of which is used exclusively for benevolent and charitable purposes.

What it reported doing in 2025

Programs include membership meetings/rituals, hostings of members and dignitaries from other lodges, family events and regular donations to charitable causes. The lodge operates a bar/dining/game room for the exclusive use of its members and guests.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 88
  • Transparency & Controls: 90
  • Accountability: 26
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.3% of spending went to programs
  • Governance: 0 of 13 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $283K in reported program spending
  • Leadership: top reported pay $6K · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.