Ruskin Lodge 813 Loyal Order of Moose

Nonprofit profile at a glance

EIN
237249873
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Ruskin, FL, USA
Phone
8136455919
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mutual/Membership Benefit N.E.C.

Reported finances

Revenue
$467,377
Expenses
$435,389
Assets
$371,420
Liabilities
$-95,957

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Wayne Piller (President)
  • Tamie Lapniewski (Vice President)
  • Milton Clark (Past President)

Highest reported compensation

  • Debi Lanier (Administrator): $52,000 total reported compensation

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

Overview

Mission

This organization unites its members in the bonds of fraternity, benevolence, and charity. this is accomplished through a year-round schedule of social and recreational activies for the members and their families estimated to number 2300

What it reported doing in 2025

This organization unites its members in the bonds of fraternity, benevolence, and charity. this is accomplished through a year-round schedule of social and recreational activies for the members and their families estimated to number 2150. Activies include dances, dinners, yard sales, sporting tournaments, mystery theater, and others geared at raising funds for civic and local charites, and Moose Charities.

Operating model

Revenue model
Earned-program. 75% 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.

The verdict

SUPPORTED - 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: 89
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 88.9%; rating input score 89; 26th 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 11.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $435K in reported program spending
  • Leadership: top reported pay $52K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.