Free & Accepted Masons of Kentucky
Nonprofit profile at a glance
- EIN
- 610715633
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2014
- Location
- Leitchfield, KY, USA
- Rating
- 40
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $16,522
- Expenses
- $52,195
- Assets
- $13,370
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Mike Boggs (Master of Lodge)
- Robert Thomas (Secretary)
- Gary Gibson (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve the local community through scholarships, emergency aid, fund-raising, and various other charitable acts for deserving individuals.
What it reported doing in 2024
Donations to DeMolay youth program...350
Operating model
- Revenue model
- Other-operating. 73% of the money available for current operations came from other operating 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
MIXED - The filed numbers largely add up and program spending has grown recently. 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: 3
- Transparency & Controls: 82
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 4.4%; rating input score 4
- Program expense ratio: 1.4%; rating input score 1
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -215.9%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 10.3% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 4.4% of revenue deployed · 1.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $725 in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- 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 4/100.
- High — Financial Efficiency: Program expense ratio scored 1/100.
- High — Sustainability: Operating margin scored 4/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.