Free & Accepted Masons of Florida New Smyrna Lodge

Nonprofit profile at a glance

EIN
596205645
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2016
Location
New Smyrna Beach, FL, USA
Phone
3864232370
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$122,378
Expenses
$84,408
Assets
$1,005,318
Liabilities
$3,080

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

Leadership & pay

5 people listed

People named in this filing

  • STEPHEN L KENNEY (TREASURER)
  • STEVEN R LANE (WORSHIPFUL MASTER)
  • TIMOTHY A BROWN (SR WARDEN)

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

Provide Masonic education to members, engage in community outreach through programs that include free services; and to provide scholarships to students.

What it reported doing in 2025

New Smyrna Masonic Lodge No. 149 was able to increase its monetary level of charitable giving from $13,771 in 2023 to $13,813 in 2024 to $13,795 in 2025. The Lodge also provided $6,272 of support to the Masonic Library 501(c)(3) for promoting Masonic education and scholarships, to graduating High School seniors furthering their education or attend trade schools, and scholarships to YMCA camps for low income families. As part of restoring and repairing our 96 year old Historical Landmark Lodge building we upgraded the emergency exit signs, replaced the drop ceiling and ceiling fans, repaired plumbing, A/C, and restored other miscellaneous items at a cost of $10,225.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 21
  • Transparency & Controls: 66
  • Accountability: 76
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.5%; rating input score 23
  • Program expense ratio: 23.8%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 26.2%; rating input score 26; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 31%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 11.91; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 23.5% of revenue deployed · 23.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Transparency & Controls: Grant itemization coverage scored 26/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.