Free & Accepted Masons of Ohio 147 Dayton Lodge

Nonprofit profile at a glance

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

11 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To foster personal growth and improve the lives of others through masonic principles and tradition.

To promote membership and provide a fraternal gathering organization

Revenue model: Membership-supported. 70% of the money available for current operations came from membership dues.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 95%; rating input score 95; 55th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 72.7%; rating input score 73; 19th percentile among comparable filings
Governance controls: 2 of 9 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -47.3%; rating input score 6; 6th percentile among comparable filings
Total-asset coverage ratio: 4.77; rating input score 78; 78th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
Officer compensation ratio: 3.3%; rating input score 34; 34th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
Asset growth: 1.7% per year; rating input score 100; 32nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 8 of 11 board members independent · 2 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $4K · 11 people listed
Consistency: 7 of 8 current checks pass · 1 finding to review
Schedules: 2 filed schedules · includes grants
Filing history: 13 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 4 filed money-flow records
Related organizations: 1 filed related-organization link
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 5 of 7 not reported.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Operating margin scored 6/100.
Moderate — Sustainability: Officer compensation ratio scored 34/100.