Masonic Homes at Elizabethtown Grand

Nonprofit profile at a glance

EIN
230360210
IRS 990 coverage
2010–2012
Forms available
Form 990 2012, Form 990-EZ 2012
Location
Elizabethtown, PA, USA
Phone
7173671121
Rating confidence
Limited
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$172,741,243
Expenses
$154,330,894
Assets
$932,921,647
Liabilities
$405,888,390

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

23 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our caring communities and services assist individuals, families and children in realizing their potential and enjoying the highest possible quality of life through the traditions of freemasonry.

What it reported doing in 2012

Community service: provided home assistance to people not residing in one of masonic home's five locations. The cost of this program was $40,472.operated an outreach program that provided information and referral services to people needing help with various aspects of long-term care, including governmental programs available, selecting a long-term care facility, insurance, transportation, and counseling. The cost of this program was $1,687.awarded scholarships totaling $55,828 to local students who attend or will attend higher education institutions and to qualifying families for child day care services.contributed approximately $1,888,000 to the masonic library and museum of Pennsylvania (a national historic landmark) and approximately $489,000 to the Pennsylvania masonic youth foundation (both are 501(c)(3) charitable organizations), providing funding to help them fulfill their respective missions. Provided meeting and conference facilities at no cost or reduced cost for use by several not-for-profit and community organizations.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 61
  • Accountability: 73
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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: Scored; rating input score 0
  • Grant itemization coverage: 83.3%; rating input score 83; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 53.8%; rating input score 54; 14th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 10.7%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 6.04; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.7% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $137.2M in reported program spending
  • Leadership: top reported pay $374K · 23 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 3 filing years from 2010 to 2012
  • Money network: 6 filed money-flow records
  • Related organizations: 14 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 — Accountability: Independent voting board scored 54/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Related-party transparency 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.