Independent Order of Odd Fellows 217 Kearsarge Lodge
Nonprofit profile at a glance
- EIN
- 046053291
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Swampscott, MA, USA
- Phone
- 9787452285
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $347,357
- Expenses
- $244,996
- Assets
- $7,232,107
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- JOSEPH COLE (TRUSTEE & TREASURER): $1,000 total reported compensation
- SUSAN MAROSKOS (RECORDING SECRETARY): $1,000 total reported compensation
- DAVID WILSON (FINANCIAL SECRETARY): $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
Fraternal organization
What it reported doing in 2024
Give financial support to various organizations in local towns and scholarships to local students.
Operating model
- Revenue model
- Investment-supported. 99% of the money available for current operations came from recurring investment income.
- Distribution model
- Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 71
- Accountability: 74
- Sustainability: 81
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.3%; rating input score 64
- Program expense ratio: 55.5%; rating input score 56
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 45.2%; rating input score 45; 41st percentile among comparable filings
- 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 9 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- 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: 29.5%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 29.52; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 1.4%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 9.8% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 64.3% of revenue deployed · 55.5% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $1K · 5 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 2 filed schedules · includes grants
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 4 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.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- Moderate — Transparency & Controls: Grant itemization coverage scored 45/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.