Masonic Service Association

Nonprofit profile at a glance

EIN
530204605
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Cedar Rapids, IA, USA
Phone
3192065411
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Men's Service Clubs

Official website

Reported finances

Revenue
$932,055
Expenses
$972,394
Assets
$1,973,873
Liabilities
$0

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

Leadership & pay

10 people listed

Highest reported compensation

  • Craig L Davis (Administrator): $13,296 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 mission of the Association is the service of mankind through education and enlightenment, financial relief, Masonic visitation, ministering to, comforting, and relieving the members of the fraternity and their dependents.

What it reported doing in 2024

Hospital Visitation - MSA administers a program of certified volunteers who visit and assist at VA Medical Centers and state Veterans Hospitals throughout the United States. The program operates under the U.S. Veterans Administration Volunteer Services oversight, and provides more than 100,000 hours of volunteer services annually. This program is funded by donations from members of the Masonic fraternity. Donations are used to reimburse volunteers for expenses, fund events for veterans, and provide comfort items for veterans.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: $71.26 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: -14.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $915K in reported program spending
  • Leadership: top reported pay $13K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 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: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.