Frankfort Lodge No 795 Loyal Order of Moose

Nonprofit profile at a glance

EIN
370636843
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
West Frankfort, IL, USA
Phone
6189323465
Rating
29
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$127,247
Expenses
$107,922
Assets
$375,606
Liabilities
$81,667

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • WILLIAM B DUGGER (PRESIDENT)
  • JOE BOZARTH (VICE PRESIDENT)

People named in this filing

  • TOM CRESPI (Treasurer)
  • WILLIAM B DUGGER (PRESIDENT)
  • CHUCK SLOAN (CHAPLAIN)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal Benevolence Services Community Outreach

What it reported doing in 2021

Community Outreach

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 74
  • Accountability: 18
  • Sustainability: 59
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.6%; rating input score 1
  • Program expense ratio: 0.7%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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; 7th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 15.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -101.2% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -9.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 0.6% of revenue deployed · 0.7% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $748 in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2021
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.