Independent Order of Odd Fellows 153 Margaret Winthrop Rebekah Lodge

Nonprofit profile at a glance

EIN
042855440
IRS 990 coverage
2012–2018
Forms available
Form 990 2018
Location
Winthrop, MA, USA
Phone
6178467471
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fraternal Beneficiary Societies

Reported finances

Revenue
$30,865
Expenses
$56,647
Assets
$355,880
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • SYLVIA GRAY (TRUSTEE/DIRE)
  • CAROLYN NICKERSON (CAROLYN NICK)
  • CINDY SCHOFIELD (TRUSTEE / DI)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community outreach including charitable and educational assistance, award scholarships, support local charities, member benefits and assistance provide social opportunities and hardship support.

What it reported doing in 2018

Expenditures for meetings and conferences to maintain state and national affiliations.

Operating model

Revenue model
Grant-funded. 68% of the money available for current operations came from government grants.
Distribution model
Member-benefit provider. The nonprofit used 64% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.6%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -83.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 6.28; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -10.7% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $93K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2012 to 2018
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.