Grand Chapter of Iowa Order of the Eastern Star

Nonprofit profile at a glance

EIN
420450590
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Knoxville, IA, USA
Phone
6418422720
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$222,399
Expenses
$158,856
Assets
$757,106
Liabilities
$5,085

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JANE GREEN (PRESIDENT)

Highest reported compensation

  • NANCY RAMTHUN (FMR GRAND SE): $36,000 total reported compensation
  • JEAN KOSS (GRAND SECRET): $2,435 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The grand chapter's purpose is to establish and maintain fraternal lodges in the state of Iowa and to provide support for the aged, research heath issues, scholarship, loan and financial assistance to its members and others.

What it reported doing in 2025

Provide assistance for needy individuals resulting from floods and other disasters, youth and other specific purposes. General organizational activities and other gifts to worthy causes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 67
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $53.83 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 28.6%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 4.77; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 24.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 86% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $137K in reported program spending
  • Leadership: top reported pay $36K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.