Rockton Lodge #316
Nonprofit profile at a glance
- EIN
- 340790945
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2018
- Location
- Kent, OH, USA
- Phone
- 3306788707
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Domestic Fraternal Societies
Reported finances
- Revenue
- $74,538
- Expenses
- $61,446
- Assets
- $147,234
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- JERRY KATZENMEYER (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fraternal organization that gives charitable contributions to other organizations.
What it reported doing in 2025
Ohio Masonic Home. Endowment funds contributed to the Home for the welfare of the occupants.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
The verdict
MIXED - 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: 18
- Transparency & Controls: 100
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 20.9%; rating input score 21
- Program expense ratio: 14%; rating input score 14
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 17.6%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 2.4; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.8% per year; rating input score 100; 65th percentile among comparable filings
- Asset growth: 50.8% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 20.9% of revenue deployed · 14% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $9K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- 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.
- High — Financial Efficiency: Mission deployment rate scored 21/100.
- High — Financial Efficiency: Program expense ratio scored 14/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.