Middlesex Lodge 2401 Loyal Order of Moose

Nonprofit profile at a glance

EIN
541690082
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2010
Location
Hartfield, VA, USA
Phone
8047761217
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,750,119
Expenses
$666,579
Assets
$1,560,218
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Ron Kauffman (President)
  • Fran Westbrook (Vice President)

People named in this filing

  • Ron Kauffman (President)
  • Rachel Shelton (Treasurer)
  • Fran Westbrook (Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal organization dedicated to charity and community service. To provide for children in need and orphans of Mooseheart. To provide support for the residents of Moosehaven.

What it reported doing in 2024

Sale of food and drinks to provide funds for daily operating expense and to provide funds to help support Moose Internation Mooseheart and Moosehaven.

Operating model

Revenue model
Other-operating. 96% 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.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 15
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.5%; rating input score 10
  • Program expense ratio: 27.5%; rating input score 27
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 61.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 34.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 31.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 30.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 10.5% of revenue deployed · 27.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 38 of 42 current checks pass · 4 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.