Grand Chapter of Pennsylvania Order of the Eastern Star Inc
Nonprofit profile at a glance
- EIN
- 232775720
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2017
- Location
- Elizabethtown, PA, USA
- Phone
- 7173615203
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Men's Service Clubs
Reported finances
- Revenue
- $1,742,634
- Expenses
- $1,987,336
- Assets
- $2,258,746
- Liabilities
- $205,785
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Highest reported compensation
- VIRGINIA L PLYLER (GRAND SECRETARY): $24,441 total reported compensation
- SUSAN K FISHER (GRAND TREASURER): $21,293 total reported compensation
- MARCIA H HOLLAND (WORTHY GRAND MATRON): $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
The purpose of this grand chapter, and the subordinate chapters constituted by and under its authority, is to promote the practice of charity and fraternity, exclusively within the meaning of section 501(c)(3) of the internal revenue code of 1986 as amended.
What it reported doing in 2024
The special purpose fund is used to provide support for the masonic villages, where we ask them to purchase specific items that will enhance the residents' life or specialty items needed in the health care area. The fund also covers the national ms society, which is our special service project, and the 14 veterans' facilities throughout the state where we provide monetary donations along with over 10,000 volunteer hours at each of the facilities annually. We provide monetary contributions annually to our youth and youth organizations as well. These funds are provided in accordance with the organization's constitution and laws and donations presented by our chapters specially designed to go to specific organizations. We have also given to susquehanna service dogs, alzheimer's and bellas bumbas over this past year.
Operating model
- Revenue model
- Affiliate-supported. 73% of the money available for current operations came from contributions from related organizations.
- Distribution model
- Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 96
- Accountability: 93
- Sustainability: 32
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.3%; rating input score 80
- Program expense ratio: 69.9%; rating input score 70
- Fundraising efficiency: $13.2 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.6%; rating input score 99; 47th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 88.2%; rating input score 88; 22nd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 2.4%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -16.2% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 80.3% of revenue deployed · 69.9% of spending went to programs
- Governance: 15 of 17 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.4M in reported program spending
- Leadership: top reported pay $24K · 22 people listed
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and related organizations
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 9 filed related-organization links
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.