Masonic and Eastern Star Home of Oregon Inc
Nonprofit profile at a glance
- EIN
- 930391591
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Forest Grove, OR, USA
- Phone
- 5033573158
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
Reported finances
- Revenue
- $20,785,829
- Expenses
- $16,397,034
- Assets
- $78,926,478
- Liabilities
- $470,765
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- Crystale Harding (Executive Dir.): $154,500 total reported compensation
- James Morgan (Grand Secretary): $128,840 total reported compensation
- Gary Ball (Treasurer): $23,832 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Masonic and Eastern Star home is a CHARITABLE LONG-TERM CARE FACILITY which provides food, lodging and medicine for its elderly residents.
What it reported doing in 2024
The masonic and eastern star home is in operation to provide food, lodging, medicine and other needs for elderly residents.
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 93% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 77
- Accountability: 100
- Sustainability: 85
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.3%; rating input score 98
- Program expense ratio: 80.5%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.4%; rating input score 99; 34th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 21.1%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 4.81; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 94; 94th percentile among comparable filings
- Officer compensation ratio: 1%; rating input score 86; 86th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: 98.3% of revenue deployed · 80.5% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $13.2M in reported program spending
- Leadership: top reported pay $154K · 11 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $566K reported
- Consistency: 36 of 37 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 2 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 — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.