Pennsylvania Moose Association

Nonprofit profile at a glance

EIN
232290487
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-N 2007
Location
Oil City, PA, USA
Phone
8147581715
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$424,765
Expenses
$229,430
Assets
$1,412,348
Liabilities
$114,515

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • William Dougherty JR (President)
  • Benjamin Snyder (Vice President)

Highest reported compensation

  • Robert L Kaminske (Secretary): $16,715 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission is to coordinate, promote and support programs and directives of Moose International Inc. and the Supreme lodges of the Pennsylvania Moose Association

What it reported doing in 2025

Organization of committees, meetings, conferences, and conventions to encourage fraternal cooperation between lodges of PA Moose Association and promote brotherhood among members of all fraternal units in Pennsylvania supporting joint causes and events.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program 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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 16
  • Transparency & Controls: 81
  • Accountability: 0
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.2%; rating input score 13
  • Program expense ratio: 24.5%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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; 8th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 6.16; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 13.2% of revenue deployed · 24.5% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $17K · 7 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.