Naperville Masonic Temple Assoc

Nonprofit profile at a glance

EIN
362983018
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Naperville, IL, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$173,176
Expenses
$111,206
Assets
$1,522,926
Liabilities
$18,594

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DONALD J COWART (Vice President)
  • GEORGE MURRAY (Vice President)

Highest reported compensation

  • JOSEPH INGRAFFIA (Treasurer): $2,500 total reported compensation
  • DONALD J COWART (Vice President): $2,500 total reported compensation
  • TIM ORY (Secretary): $500 total reported compensation

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

Overview

Mission

Maintain, support & improve property held by title for an exempt organization

What it reported doing in 2019

Support/give back to the general public by donating to various charities, such that the general public can see that masonic temple/masons are there for the whole community.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 44
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.6%; rating input score 62
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 16th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.8%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 13.69; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 61.6% of revenue deployed · 86.8% of spending went to programs
  • Governance: 6 of 9 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $97K in reported program spending
  • Leadership: top reported pay $2K · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 8 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.