Joppa Lodge No 40 AF & AM

Nonprofit profile at a glance

EIN
542000333
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Moseley, VA, USA
Phone
8049375775
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$33,874
Expenses
$31,183
Assets
$1,482,542
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • Chris McDonald (Secretary): $900 total reported compensation
  • Jason Taliaferro (Treasurer): $750 total reported compensation

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

Overview

Mission

Monthly meetings of fraternity members.

What it reported doing in 2024

Lodge Meetings

Operating model

Revenue model
Investment-supported. 72% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 57
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 6th 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: 97.4%; rating input score 97; 28th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 47.54; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 40% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 94.7% of spending went to programs
  • Governance: 112 of 115 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $900 · 5 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.