Longmont Lodge 1548 Loyal Order of Moose

Nonprofit profile at a glance

EIN
840465879
IRS 990 coverage
2015–2023
Forms available
Form 990 2023
Location
Longmont, CO, USA
Phone
3037764911
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$445,598
Expenses
$583,548
Assets
$1,362,206
Liabilities
$8,414

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROB BURKETT (PRESIDENT)

People named in this filing

  • ROB BURKETT (PRESIDENT)
  • JASON GONZALEZ (VICE PRESIDE)
  • CARESSA HARSHAW (TRUSTEE)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lodge unites its members in the bonds of fraternity, benevolence, and charity. This is accomplished through a year-round schedule of social and recreational activities for its members and their families (estimated to be 1000+), as well as maintaining a safe and secure environment for moose members and their qualified quests to gather for social events.

What it reported doing in 2023

Provide a facility and funds for a boy scouts of america troop to meet weekly. Provide a facility for the girl scouts of america to hold junior olympics. Provide a facility for 4-h clubs to meet and practice for dance competitions.

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 86% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 67
  • Accountability: 12
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $32.67 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 28%; rating input score 28; 40th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -31%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.1% of spending went to programs
  • Governance: 0 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $532K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 28/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.