Norristown Cedar Club Inc

Nonprofit profile at a glance

EIN
233101769
IRS 990 coverage
2013–2018
Forms available
Form 990 2018
Location
Norristown, PA, USA
Phone
6106311594
Rating
35
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$8,145
Expenses
$4,617
Assets
$535,230
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • WILLARD H MILLER (PRESIDENT)
  • TOM LEBISH (VICE PRESIDENT)

People named in this filing

  • MEMBERS OF FOREST 31 (MEMBERS)
  • WILLARD H MILLER (PRESIDENT)
  • TOM LEBISH (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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain a place for the members of norristown forest #31, part of the masonic organization

What it reported doing in 2018

To maintain building for meetings, entertainment and recreation for the members of the norristown forest #31, tall cedars of lebanon, a branch of the masonic organization and to raise funds for its maintenance and for the support of its programs for the benefit of the community, state and nation.

Operating model

Revenue model
Other-operating. 73% 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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.3%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 115.93; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2013 to 2018
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.