Massachusetts State Grange P of H Inc

Nonprofit profile at a glance

EIN
041591155
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Palmer, MA, USA
Phone
4132841135
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$518,619
Expenses
$461,545
Assets
$4,116,103
Liabilities
$1,217,928

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

Leadership & pay

13 people listed

Executive titles in this filing

  • COREY W SPENCE (PRESIDENT)
  • CHRISTOPHER R SZKUTAK (VICE PRESIDENT)

Highest reported compensation

  • COREY W SPENCE (PRESIDENT): $7,706 total reported compensation
  • LISA JOHNSON (SECRETARY): $5,246 total reported compensation
  • RANDALL L VAILL JR (TREASURER): $4,413 total reported compensation

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

Overview

Mission

Agriculture and community awareness.the grange brings people together to build stronger communities by encouraging agricultural and environmental sustainability, community service and fostering future leaders.

What it reported doing in 2024

Education fund - provided scholarships to 6 full or part time student.agriculture & conservation - raise awareness about agriculture and the environment.youth leadership & junior grange - provide a community service group for young adults and teaching students a number of skills including public speaking.charities - provide grants for hearing AIDS and direct donations for beverly school for the deaf.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for 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: 85
  • Transparency & Controls: 79
  • Accountability: 86
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 68.3%; rating input score 68; 32nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: 11%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 8.92; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $410K in reported program spending
  • Leadership: top reported pay $8K · 13 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 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: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.