Hawaiian Lodge F & A M
Nonprofit profile at a glance
- EIN
- 990038171
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Honolulu, HI, USA
- Phone
- 8082189990
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,169,071
- Expenses
- $167,610
- Assets
- $14,147,975
- Liabilities
- $40,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- Dennis Ing (Secretary): $6,505 total reported compensation
- Michael Lopez (Treasurer): $3,325 total reported compensation
- Jose Ragiles (Tiler): $3,042 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A domestic fraternal Masonic Lodge bestowing and maintaining the tenets of Freemasonry with its members and those who seek membership
What it reported doing in 2024
High school seniors and college/university student scholarships
Operating model
- Revenue model
- Investment-supported. 97% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 6
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 89
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 1.3%; rating input score 1
- Program expense ratio: 9%; rating input score 9
- Fundraising efficiency: $6.66 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
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: 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: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 85.7%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 84.41; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 64.2% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 13% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 7.4% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 1.3% of revenue deployed · 9% of spending went to programs
- Governance: 392 of 392 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $15K in reported program spending
- Leadership: top reported pay $7K · 3 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 1/100.
- High — Financial Efficiency: Program expense ratio scored 9/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.