Ebbetts Pass Moose Lodge 1123

Nonprofit profile at a glance

EIN
237280248
IRS 990 coverage
2019–2023
Forms available
Form 990 2023, Form 990-EZ 2018
Location
Arnold, CA, USA
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$234,288
Expenses
$194,705
Assets
$389,368
Liabilities
$6,483

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • DAMON BORTZ (JUNIOR PAST PRESIDENT)
  • PATTI CORCORAN (PRESIDENT)
  • BOB BARRON (VICE PRESIDENT)

People named in this filing

  • KATHY GANLEY (1YR TRUSTEE)
  • PHIL MELICER (TREASURER)
  • GARRY DEVORE (3YR 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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lodge unites members in bonds of fraternity, benevolence and charity. Accomplished through year round schedule of social and recreational activities for members/guests est at 954

What it reported doing in 2023

To generate funds for mooseheart (our child city) and moosehaven (our seniors home) and seniors in need as well in our community. To generate funds for community charities.

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 95% 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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.9%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 36.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $195K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2019 to 2023
  • 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: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.