Free & Accepted Masons of New York

Nonprofit profile at a glance

EIN
160685103
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
West Seneca, NY, USA
Phone
7169089806
Rating
35
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$84,538
Expenses
$31,346
Assets
$1,578,828
Liabilities
$200,000

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

Leadership & pay

8 people listed

People named in this filing

  • Charles Arnold (Trustee)
  • William Lawicki (Trustee)
  • Jesse Fodero II (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The continuing mission of the Lodge is to make good men better. Improve the community through our assistance with civic activities and contribute via donations of time and money to deserving individuals and community needs. Provide scholarships, donate to programs helping troubled youth, community clean up campaigns, civic participation in parades and similar functions.

What it reported doing in 2024

Our organization distributes scholarships to worthy local high school seniors, via an application process. These funds were distributed during the subject fiscal year.

Operating model

Revenue model
Investment-supported. 61% of the money available for current operations came from recurring investment income.
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 and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 0%; rating input score 0; 9th 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: 62.9%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 50.37; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 18.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 135 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.