Free and Accepted Masons of Indiana
Nonprofit profile at a glance
- EIN
- 350363445
- IRS 990 coverage
- 2011–2011
- Forms available
- Form 990 2011, Form 990-N 2007
- Location
- Greenfield, IN, USA
- Rating confidence
- Limited
- Sector
- Fraternal Beneficiary Societies
Reported finances
- Revenue
- $34,247
- Expenses
- $36,197
- Assets
- $571,121
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
8 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Free masonry is a charitable benevolent eduational and religous fraternity
What it reported doing in 2011
Community outreach and masonic education
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 18
- Sustainability: 62
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.7%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 15.78; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Operating margin scored 50/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.