Dolgeville Lodge 796 Free & Accepted Masons of Dolgeville

Nonprofit profile at a glance

EIN
150291278
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-N 2007
Location
Dolgeville, NY, USA
Phone
3153602324
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$48,218
Expenses
$16,176
Assets
$1,209,942
Liabilities
$0

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

Leadership & pay

12 people listed

People named in this filing

  • ALAN J DALEY (Trustee)
  • BRUCE M FOSTER (Trustee)
  • ADAM HELMER (Trustee)

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 better the world and community through service. Masons teach each person has to help others and all are entitled to dignity, respect for their opinion and consideration for their feelings.

What it reported doing in 2025

The Masonic Lodge operates as an independent unit, affiliated with the Grand Lodge. The Masons who are part of the Lodge work together as a group for the larger mission of Masons worldwide. The Brotherhood of Masons provides a platform for individual members to better themselves and their community. The Masons meet regularly and work together to fullfill the mission.

Operating model

Revenue model
Investment-supported. 81% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 97% 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.5%; rating input score 35
  • Program expense ratio: 88.5%; rating input score 88
  • 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 74.8; rating input score 95; 95th 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: 3.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 35.5% of revenue deployed · 88.5% of spending went to programs
  • Governance: 0 of 70 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2013 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.