Illinois Masonic Foundation for the Prevention of Drug Abuse Among Children

Nonprofit profile at a glance

EIN
371267044
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Springfield, IL, USA
Phone
2175298900
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,020,207
Expenses
$563,986
Assets
$3,439,452
Liabilities
$43,680

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

Leadership & pay

8 people listed

Highest reported compensation

  • FRANKLIN CLINE (GRAND SECRETARY): $84,084 total reported compensation
  • DAVID LYNCH (GRAND MASTER): $39,516 total reported compensation
  • ANTHONY CRACCO (GRAND TREASURER): $10,800 total reported compensation

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

Overview

Mission

Illinois masonic student assistance program (imsap) is a school-based early intervention approach to enhance educators the skills to identify at-risk students. Imsap works with school delegates to train early intervention teams to develop an action to guide students to both school and community resources for support.

What it reported doing in 2024

For educating youth and the general public on the problems of juvenile drug and alcohol abuse, sponsoring and promoting research and studies of the program.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and most filed governance safeguards are in place. 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: 50
  • Transparency & Controls: 86
  • Accountability: 73
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.2%; rating input score 48
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 62.5%; rating input score 62; 13th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 44.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 6.1; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 48.2% of revenue deployed · 71% of spending went to programs
  • Governance: 5 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $401K in reported program spending
  • Leadership: top reported pay $84K · 8 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.