Scottish Rite Valley of Oakland

Nonprofit profile at a glance

EIN
940636083
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Oakland, CA, USA
Phone
5104511903
Rating
48
Verdict
MIXED
Rating confidence
Standard

Reported finances

Revenue
$89,447
Expenses
$222,337
Assets
$2,071,362
Liabilities
$14,048

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • FREDERICK KAO (CEO)

People named in this filing

  • JONATHAN H PRESTAGE (GEN SECRETARY)
  • FREDERICK KAO (CEO)
  • JOSEPH H ROSS (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. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Seek to strengthen our bay area community by being men of integrity and good character and exalting the dignity of every person to live a civic life maximizing his service to humanity.

What it reported doing in 2020

Strive to produce better and wiser men by providing opportunities to foster leadership skills and education based on the values of friendship, charity, patriotism, tolerance, integrity and a belief in a supreme being.

Operating model

Revenue model
Investment-supported. 66% of the money available for current operations came from recurring investment income.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 75
  • Accountability: 6
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.7%; rating input score 52
  • Program expense ratio: 20.8%; rating input score 21
  • Fundraising efficiency: $1,217 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -148.6%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 9.32; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 23.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 51.7% of revenue deployed · 20.8% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes related organizations
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.