Croton Lodge 368 F&am

Nonprofit profile at a glance

EIN
136121818
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
Carmel, NY, USA
Phone
9147397441
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$10,112
Expenses
$4,852
Assets
$61,898
Liabilities
$0

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

Leadership & pay

6 people listed

Highest reported compensation

  • JOSEPH BALDANZA (Secretary): $500 total reported compensation

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

Overview

Mission

Freemasonry is a world-wide fraternal organization composed of men of high integrity, who join together, under the Fatherhood of God, to further the practice of moral code; proven by a long and distinguished history; relevant to the complexities of the world today and founded on the highest standards of ethics, honesty and character.Masons(also known as Freemasons)belong to the oldest and largest fraternal organization in the world. Today, there are more than two million Masons in North America from all walks of life. Thirteen signers of the Constitution, fourteen Presidents of the United States - including George Washington- and nineteen Governors of the State of New York were Masons.

What it reported doing in 2025

Donations to local Freemasons including children's hospitals, medical treatment and research programs, local community service, and for the provision of care to Masons and their families at Masonic homes.

Operating model

Revenue model
Earned-program. 80% 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

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: 24
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.3%; rating input score 19
  • Program expense ratio: 40.3%; rating input score 40
  • 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: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 12.76; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 34.8% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 19.3% of revenue deployed · 40.3% of spending went to programs
  • Governance: 40 of 40 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $500 · 6 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 19/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.