Grand Chapter of South Carolina Order of the Eastern Star

Nonprofit profile at a glance

EIN
570219563
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Charleston, SC, USA
Phone
8439067382
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$353,973
Expenses
$392,228
Assets
$6,253,528
Liabilities
$0

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

Leadership & pay

12 people listed

Highest reported compensation

  • SARAH JANE SCHRODETZKI (GRAND SECRET): $5,520 total reported compensation
  • KAYE RACKLEY (GRAND TREASU): $3,940 total reported compensation

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

Overview

Mission

Fraternal, social & religious purposes

What it reported doing in 2025

Other programs provided for the following: contributed to the youth 5,000; assisted care 38,880; charities 123,000; depreciation 960

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: Limited

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: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.8%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 15.94; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 75.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $297K in reported program spending
  • Leadership: top reported pay $6K · 12 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2025
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.