Independent Order of Foresters Group Return

Nonprofit profile at a glance

EIN
981103828
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Toronto, Ontario, CA
Phone
6472083074
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,192
Expenses
$2,154,300
Assets
$1,029,561
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Susan Panepinto (Regional President, Central US Region)
  • Philip Kelsey (Regional President, Eastern US Region)
  • Constance Mullen (Regional Vice President, Eastern US Region)
  • Debbie McMillen (Regional President, Western US Region)
  • Gwendolyn Hicks (Regional Vice President, Western Region)
  • Clara Hailey (Regional Vice President, Central US Region)

People named in this filing

  • Susan Panepinto (Regional President, Central US Region)
  • Philip Kelsey (Regional President, Eastern US Region)
  • Constance Mullen (Regional Vice President, Eastern US Region)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foresters offer quality life insurance products, unique member benefits and inspiring community activities to fulfill its purpose of improving the overall well-being of its members and their communities. Within the Branch system, the fraternal benefits are delivered at the local level through local involvement programming. In large part, this is done through Foresters Community Grants, which allows members to apply for funds to organize local activities that make a difference in their communities. The main objective of the Granting program is to engage members in Foresters purpose of enhancing the well-being of families and communities by funding local community volunteer and foresters moment activities.

What it reported doing in 2025

Community Volunteer Activities (CV): Each of the 35 U.S. Branches allocates funds towards local volunteer activities that make a difference in member communities, referred to as Community Volunteer (CV) activities. In 2025, there were a total of 761 CV events across the U.S., receiving $1,067,224 in Branch funding, which engaged thousands of local members in volunteerism and community service. These activities all served a real need in local communities and /or supported charitable organizations such as local schools, shelters and children's hospitals. A few examples of Community Volunteer activities include: building and cleaning playgrounds, creating care kits for shelters, cooking meals at senior residences and running arts and crafts activities for families staying in children's hospitals. The impact of these activities extends beyond our members and exemplifies Foresters commitment to its purpose of serving local communities.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 20
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -180,629.9%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 85.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -16.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -14.4% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.