Free & Accepted Masons of Georgia

Nonprofit profile at a glance

EIN
237167517
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Tucker, GA, USA
Phone
4042921685
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$71,536
Expenses
$67,048
Assets
$1,066,664
Liabilities
$7,038

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

Leadership & pay

5 people listed

People named in this filing

  • MARVIN BROWN (WORSHIPFUL)
  • JAMES CLINE (JUNIOR WARDE)
  • RAYMOND CHARLES GRAY (TREASURER)

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

The non-profit organization is a domestic fraternal & charitable society governed in strict conformity to the constitution, laws & edicts of the grand lodge of Georgia and the ancient landmarks, customs and usages of freemasonry. There are three working committees to achieve the lodge's missions: finance, charity & temple. In addition to promoting & funding charitable functions, the chapter is responsible for the maintenance, taxes and other items related to the operations of the facilities and property of the lodge. The rental funds of the first floor of the lodge are specifically designated for the preservation of the masonic lodge no.42 in tucker, ga, 30084. The temple committee is responsible for this mission. The charity committee members dispenses the beneficence of the lodge to provide relief & aid to the masonic charities, both local & nationally. The finance committee handles the accounting of the lodge's stated missions.

What it reported doing in 2024

The non-profit organization is a domestic fraternal & charitable society governed in strict conformity to the constitution, laws & edicts of the grand lodge of Georgia and the ancient landmarks, customs & usages of freemasonry. Providing aid & relief through masonic charities and preserving the temple lodge no.42 are two of the exempt purposes of this organization.

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 92.9%; rating input score 93
  • 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; 64th 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: 6.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 15.91; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 92.9% of spending went to programs
  • Governance: 1 of 1 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.