Free and Accepted Masons of Georgia 271 Hinesville Lodge

Nonprofit profile at a glance

EIN
237174849
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Hinesville, GA, USA
Phone
9128767485
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$50,616
Expenses
$41,536
Assets
$283,909
Liabilities
$0

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

Leadership & pay

13 people listed

Highest reported compensation

  • Carlos Ruiz (Secretary): $1,600 total reported compensation
  • Paul Hawkins (Treasurer): $1,000 total reported compensation

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

Overview

Mission

Benevolent and Fraternal: The organization holds meetings to discuss the history of the organization and provides educational opportunities for its members. The organization provides financial support for local charities and scholarships for higher education opportunities.

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 80
  • Accountability: 63
  • Sustainability: 60
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.6%; rating input score 53
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th 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: 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.9%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 6.84; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 52.6% of revenue deployed · 64.1% of spending went to programs
  • Governance: 156 of 156 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 13 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.