Masonic Lawn Association

Nonprofit profile at a glance

EIN
940661460
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9164437796
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$354,505
Expenses
$255,184
Assets
$12,201,056
Liabilities
$2,132,454

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID CAMERON (President)

Highest reported compensation

  • ANDREW MACVICAR (Secretary): $72,255 total reported compensation

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

Overview

Mission

Cemetary operations of non-profit corporation under 501(c)(13)

What it reported doing in 2024

Cemetary operations of non-profit corporation under 501 (c) (13)

Operating model

Revenue model
Investment-supported. 65% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 82
  • Accountability: 10
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.6%; rating input score 46
  • Program expense ratio: 63.4%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 47.81; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 45.6% of revenue deployed · 63.4% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $252K in reported program spending
  • Leadership: top reported pay $72K · 7 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.