Jerusalem Lodge 104 Masonic Association

Nonprofit profile at a glance

EIN
020529709
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Keene, NH, USA
Phone
6033548011
Rating
49
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$36,297
Expenses
$52,314
Assets
$1,990,346
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVID GALLUCCIO (PRESIDENT)

People named in this filing

  • PANOS PITSAS (TRUSTEE)
  • RICHARD COLBY (DIRECTOR)
  • BRUCE GRAVES (DEPUTY TREASURER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide support and quarters for affiliated masonic charitable organizations

What it reported doing in 2024

Provide quarters for masonic affiliated organizations including masons, scottish rite, eastern star, shriners, etc. - organizations that provide extensive and immeasurable charitable work and endeavors

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 1
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.9%; rating input score 1
  • Program expense ratio: 0.8%; rating input score 1
  • 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: 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: -44.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 38.05; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 20.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 0.9% of revenue deployed · 0.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $400 in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 1/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.