Harding Concordia Lodge 345 Free & Accepted Masons of Ohio

Nonprofit profile at a glance

EIN
340067793
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Middleburg Hts, OH, USA
Phone
2163892540
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$58,245
Expenses
$41,670
Assets
$1,081,700
Liabilities
$0

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

Leadership & pay

6 people listed

Highest reported compensation

  • KIRK MOREHEAD (SECRETARY): $1,400 total reported compensation
  • JOE FUNARI (TREASURER): $900 total reported compensation

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

Overview

Mission

Providing services as a domestic fraternal society, operating under a lodge system for members relating to charitable, educational and fraternal purposes.

What it reported doing in 2024

Fraternal activities, meetings, dinners and parties.

Operating model

Revenue model
Investment-supported. 85% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, 23% for grants, and 9% for affiliated organizations.

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: 79
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: 28.5%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 25.96; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $42K in reported program spending
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2013 to 2024
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 18/100.