Pennsylvania Masonic Youth Foundation

Nonprofit profile at a glance

EIN
232188997
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Elizabethtown, PA, USA
Phone
7173671536
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,368,197
Expenses
$1,185,683
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • ALEX FIZZ (EXECUTIVE DI): $134,675 total reported compensation
  • DAVID W BERRY (SECRETARY): $91,160 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Pennsylvania masonic youth foundation is to lead the masonic fraternity in providing services on behalf of young people, and training for adults who work for the betterment of youth. To accomplish this mission, the foundation will enhance the programs of the masonic youth groups, support initiatives to keep children safe from violence, abuse and exploitation, and provide specialized education for adults who offer leadership to youth in the commonwealth.

What it reported doing in 2022

1. Supported 1,455 members of the Pennsylvania affiliates of the following masonic youth groups: demolay, job's daughters, knights of pythagoras, rainbow, and ruth mitchell tucker girls youth department. 2. Awarded scholarships totaling 205,250 to students who attend or will attend higher education institutions. 3. Trained teachers, counselors, administrators and youth service professionals at virtual and in-person educational institute workshops. 4. Published and distributed numerous newsletters, booklets, directories, program flyers, brochures, and guidebooks for various youth programs and adult volunteers. 5. Funded the entire cost of comprehensive criminal background checks and adult worker profiles for all masonic youth organization adult volunteers. 6. Granted 34,778 to youth-led service projects throughout the commonwealth of Pennsylvania. 7. Continue to maintain the internet sites of the foundation (www.pmyf.org), rainbow (www.parainbowgirls.org), and demolay (www.pademolay.org), and provided technical assistance to job's daughters (www.paiojd.org).

Operating model

Revenue model
Affiliate-supported. 61% of the money available for current operations came from contributions from related organizations.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: $65.12 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.5%; rating input score 97; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Pass

Sustainability

  • Operating margin: 13.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 19%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.9% of spending went to programs
  • Governance: 10 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $947K in reported program spending
  • Leadership: top reported pay $135K · 12 people listed
  • Highest-paid contractors: 1 contractor listed · $112K reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.