Most Worshipful Prince Hall Gr Lodge Free & Accepted Masons

Nonprofit profile at a glance

EIN
580706976
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Riverdale, GA, USA
Phone
7709941578
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$941,556
Expenses
$951,177
Assets
$3,862,786
Liabilities
$1,948,672

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • BRUCE JAMES: $11,686 total reported compensation
  • JAMES GANT (TRUSTEE): $10,200 total reported compensation
  • JOHN JEFFERSON (GRANDSECRETARY): $9,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To dispense friendship, brotherly love, morality and relief throughout the jurisidiction of Georgia and the world

Operating model

Revenue model
Membership-supported. 79% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 53
  • Accountability: 26
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 11th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 4.06; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 44.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 1350 board members independent · 5 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $12K · 9 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.