Free and Accepted Mason of Ohio 613 Barton Smith

Nonprofit profile at a glance

EIN
346400529
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Toledo, OH, USA
Phone
4192763174
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$35,272
Expenses
$31,058
Assets
$564,679
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • JOHN TANSEY (SECRECTARY): $2,400 total reported compensation
  • RICHARD D SCHNEIDER (TREASURER): $1,200 total reported compensation

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

Overview

Mission

Fratuernal organization, freemasonry unites men of god who through different religions, ethnic or social backgroiund, share a belief in the fatherhood of god and the brotherhood of mankind.

What it reported doing in 2024

The organization has christian goals of service. They perform volunteer activities and contribute to other organizations.

Operating model

Revenue model
Investment-supported. 74% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 79
  • Accountability: 5
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 6th 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 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 18.18; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -17.4% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -7.2% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 67.9% of spending went to programs
  • Governance: 0 of 192 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.