Eastern Star of Wv Tiskelwah Chapter 45

Nonprofit profile at a glance

EIN
237144979
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Charleston, WV, USA
Phone
3047336047
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$31,431
Expenses
$15,801
Assets
$702,858
Liabilities
$220,495

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

Leadership & pay

2 people listed

Highest reported compensation

  • CINDY KLINE (SECRETARY): $2,400 total reported compensation
  • JENNELLE JONES (TREASURER): $1,200 total reported compensation

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

Overview

Mission

This group was formed over 100 years ago as a social group of citizens from the city of charleston and the state of West Virginia. The group meets once per month to discuss and provide help to work with the citizens in the community and state.

What it reported doing in 2024

Program made donations and payments to social and charitable organizations to be used for the citizens of the comjunity and state

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.7%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 44.48; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 68.9% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $2K · 2 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.