Grand Council of the Ladies Orienta L Shrine of North America Inc

Nonprofit profile at a glance

EIN
350344792
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Oregon, OH, USA
Phone
8134465467
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$403,484
Expenses
$319,680
Assets
$795,280
Liabilities
$15,856

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

Leadership & pay

3 people listed

Highest reported compensation

  • JANET LARSON (GRAND RECORD): $16,980 total reported compensation
  • DIANA SCHMITZ (GRAND TREASU): $9,905 total reported compensation
  • KRISTINE SHERIDAN (GRAND TREASU): $7,075 total reported compensation

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

Overview

Mission

Provide funds for shrine hospitals

What it reported doing in 2024

Line 22 - these funds are collected and paid out for the grand council's charitable purposes

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 100% of its reported program spending out as grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 84
  • Accountability: 74
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.9%; rating input score 53
  • Program expense ratio: 64.2%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 87.7%; rating input score 88; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • 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: 20.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 52.9% of revenue deployed · 64.2% of spending went to programs
  • Governance: 5224 of 5224 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $17K · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.