Grand Chapter of the Order of the Eastern Star

Nonprofit profile at a glance

EIN
630084555
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Prattville, AL, USA
Phone
3343651498
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$334,262
Expenses
$325,868
Assets
$5,328,900
Liabilities
$0

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

Leadership & pay

22 people listed

Highest reported compensation

  • JANICE EPP (FORMER GRAND SECRETARY): $15,000 total reported compensation
  • FAYE HOOD STEWART (GRAND TREASURER): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To raise money for charity

What it reported doing in 2024

Contributions to charitable organizations

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 70
  • Accountability: 5
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 68
  • Program expense ratio: 46.5%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 43.1%; rating input score 43; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 16.35; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 13.9% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 13.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 46.5% of spending went to programs
  • Governance: 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $152K in reported program spending
  • Leadership: top reported pay $15K · 22 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 43/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.