Grand Chapter of Tennessee Order of The Eastern Star

Nonprofit profile at a glance

EIN
620216709
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-N 2025
Location
Germantown, TN, USA
Phone
9014134455
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$201,010
Expenses
$170,463
Assets
$1,416,242
Liabilities
$14,374

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

Leadership & pay

2 people listed

Highest reported compensation

  • MARY WOLFE (GRAND SECRETARY): $12,000 total reported compensation
  • EDDIE YAUN (GRAND TREASURER): $3,600 total reported compensation

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

Overview

Mission

Domestic fraternal organization

What it reported doing in 2025

Provided christian scholarships to 3 students sponsored by an eastern star chapter given to a junior, senior, or graduate student in college to further the educational opportunity of those individuals called to christian service.

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 55% for direct work, and 45% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 84
  • Accountability: 10
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.3%; rating input score 84; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 8.31; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 17.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $12K · 2 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2015 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.