East Point Lodge 288 F&am
Nonprofit profile at a glance
- EIN
- 237178736
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-N 2008
- Location
- Sharpsburg, GA, USA
- Phone
- 4042452349
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $46,347
- Expenses
- $53,785
- Assets
- $513,646
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
People named in this filing
- ANDREW DINGMAN (CHAPLAIN)
- JACKSON DAILEY FUSSELL (MASTER)
- DANIEL GLENN DRAPER II (SECRETARY)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A fraternal organization whose mission and most significant activities are those that support a variety of charitable and benevolent activities.
What it reported doing in 2024
To educate and promote the fraternity
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 91% 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 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: 29
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 53
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 35.1%; rating input score 35
- Program expense ratio: 28.5%; rating input score 28
- 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; 9th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -16%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 9.55; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 3.3% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: -1.8% per year; rating input score 0; 31st percentile among comparable filings
Details
- Where the money goes: 35.1% of revenue deployed · 28.5% of spending went to programs
- Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2015 to 2024
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 28/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 42/100.
- High — Growth: Asset growth scored 0/100.