Gran Oriente Filipino Rizal Lodge 12 of Grand Lodge of the Gran Oriente Filipino

Nonprofit profile at a glance

EIN
237590437
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159866815
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$56,483
Expenses
$71,531
Assets
$4,284,205
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • John Fields (Grand Secretary)
  • Sam Losada (Grand Master)
  • Boaz Mariles (Grand Treasurer)

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

The organization's primary exempt purpose is to inculcate to its many Filipino members the principles of ancient free and accepted masonry.

What it reported doing in 2024

To establish and maintain a charitable fraternal order to provide support for the establishment of strong, forceful fraternal ties and brotherhood, to develop a social standing for the benefit of all members, to provide for the common general welfare of every member in particular and every Filipino in general.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.8%; rating input score 52
  • Program expense ratio: 87.8%; rating input score 88
  • 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: -26.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 59.89; rating input score 92; 92nd 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: 74.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 51.8% of revenue deployed · 87.8% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • 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 52/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.