Oakville Lodge No 599 Free and Accepted Masons

Nonprofit profile at a glance

EIN
237510130
IRS 990 coverage
2012–2019
Forms available
Form 990 2019
Location
Memphis, TN, USA
Phone
9013033918
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$154,542
Expenses
$55,608
Assets
$816,496
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • Gerald Groh (Secretary): $4,200 total reported compensation
  • Ronnie Mills (Treasurer): $1,800 total reported compensation

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

Overview

Mission

Fraternal organization providing facilities and fraternal services to it's members for meetings and functions.

What it reported doing in 2019

Educational scholarships were made available to applicants and awarded based on prior grade point averages and community service.

Operating model

Revenue model
Investment-supported. 95% of the money available for current operations came from recurring investment income.
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 program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 80
  • Accountability: 16
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.5%; rating input score 30
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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; 6th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 64%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 14.68; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 30.5% of revenue deployed · 84.8% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $56K in reported program spending
  • Leadership: top reported pay $4K · 3 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2012 to 2019
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.