Des Moines Consistory

Nonprofit profile at a glance

EIN
420214267
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Des Moines, IA, USA
Phone
5152888927
Rating confidence
Limited

Official website

Reported finances

Revenue
$647,243
Expenses
$664,365
Assets
$4,976,382
Liabilities
$23,690

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • BRYCE B HILDRETH (PRESIDENT)

Highest reported compensation

  • JOSEPH WHITE (SECRETARY / EXECUTIVE DIRE): $63,021 total reported compensation
  • SHANE HARSHBARGER (FORMER SEC/EX DIRECTOR): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To increase the knowledge of its members through expanded and enlightened teaching of the basic masonic principles; to expand masonic fraternalism; to inform and educate the non-masonic public about freemasonry; (see schedule o)to develop, promote, support its charitable projects; and to provide assistance and support to the symbolic lodges and masons in central Iowa.

What it reported doing in 2024

The work of the scottish rite serves to elaborate on and amplify that of the preceeding masonic degrees. Program service accomplishments include the teaching of lessons through allegory in the form of plays. The lessons are taken from biblical as well as more modern historical events.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 100
  • Accountability: 84
  • Sustainability: 52
  • Growth: 60

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: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 7.49; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $63K · 9 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules · includes major donors and related organizations
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.