Odd Fellows and Rebekahs' Home of Maine

Nonprofit profile at a glance

EIN
010216655
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Auburn, ME, USA
Phone
2077864616
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$4,987,933
Expenses
$4,876,249
Assets
$4,086,592
Liabilities
$609,950

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Debra Harney (President)
  • David Gulya (1st Vice President)
  • Jerrold Farnham (2nd Vice President)
  • John Bolduc (Executive Director)

Highest reported compensation

  • John Bolduc (Executive Director): $140,513 total reported compensation
  • Michael Anderson (Grand Secretary): $28,034 total reported compensation
  • George Merrill (Grand Treasurer): $19,769 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Organization operates a combined nursing and residential care facility.

What it reported doing in 2024

The Odd Fellows Home of Maine is a sixty-three bed long term care facility. The Organization has thirty-seven residential care beds and twenty-six nursing home beds. The Organization is licensed with the State of Maine and houses mostly elderly people who need assistance with routine daily activities.Some of the services provided by the Organization include medication administration, assistance with bathing, housekeeping, laundry services and all meals/snacks. The Organization employs a medical director who oversees all of the patient's needs. Dedicated nursing staff is also available twenty-four hours a day, seven days a week.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 80
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 87.6%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 89.5%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 87.6% of spending went to programs
  • Governance: 17 of 19 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.3M in reported program spending
  • Leadership: top reported pay $141K · 20 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.