Free & Accepted Masons of Oh 141 Mcmillian Lodge

Nonprofit profile at a glance

EIN
310287478
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Cincinnati, OH, USA
Phone
5132356957
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$76,566
Expenses
$64,520
Assets
$1,933,044
Liabilities
$0

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

Leadership & pay

11 people listed

People named in this filing

  • Mike Sims (Trustee)
  • Peter Dame (Trustee)
  • Steve Douglas (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

McMillan Lodge 141 is a fraternal association dedicated to making good men better. Our most significant activities are devoted to self-development of members, works of charity, and time spent in fellowship.

What it reported doing in 2024

McMillan Lodge 141 is a charitable non-profit fraternal organization operating under the Grand Lodge of Ohio. Consisting of approximately 150 members, the lodge meeds every third Wednesday, except July and August to conduct business, Masonic work and education. All members in good standing have equal rights in lodge decisions. The Lodge donates to community and masonic charities. The Lodge also awards a scholarship to a high school graduate. On Easter, we provide lilies to the lodge widows. The Lodge remits the dues of Members who have been in good standing for 50 years. Lodge Officers are elected annually.

Operating model

Revenue model
Investment-supported. 95% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 96% 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

STRONG - 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.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 29.96; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 149 of 149 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 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 — Accountability: Governance controls: 4 of 6 not reported.