Demolay International

Nonprofit profile at a glance

EIN
237127166
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Gahanna, OH, USA
Phone
2169731429
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$179,198
Expenses
$84,417
Assets
$959,732
Liabilities
$0

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

Leadership & pay

13 people listed

People named in this filing

  • Jeffery L Rannebarger (Executive Officer)
  • Martin R Woodworth (Director of Finance)
  • C Michael Watson (Active Member)

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

To teach young men to be better men who in turn will form and operate Chapters within the Order that will teach them to be better leaders for tomorrow.

What it reported doing in 2025

Ohio DeMolay Conclave is the annual State meeting of the organization. It is where the new officers are elected and goals for operating are outlined for the next year.

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 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 65
  • Accountability: 12
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 52.9%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 11.37; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 16.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 73.2% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $62K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.