Masonic Fraternal Home Association

Nonprofit profile at a glance

EIN
870151605
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Ogden, UT, USA
Phone
8017257351
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$156,416
Expenses
$167,496
Assets
$2,013,240
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Mark Shepard (President)
  • Jack Cairns (Vice President)

People named in this filing

  • Mark Shepard (President)
  • Jim Palmer (Secretary)
  • William McCraw (Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Masonic Fraternal Home Association of Ogden is the home to several Masonic lodges and related fraternal organizations. It provides a gathering location to hold meetings and teach moral and philosophical truths embodied in the tenets and principles of Freemasonry.

What it reported doing in 2025

During the year numerous meetings were held for various Masonic entities which benefited hundreds of members of those organizations as well as other individuals who attended community and other public and private events.

Operating model

Revenue model
Investment-supported. 77% 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

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 and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 80
  • Accountability: 94
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 12.02; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 40.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 78.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.