Shriners International

Nonprofit profile at a glance

EIN
386036571
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Clio, MI, USA
Phone
8106862641
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$705,248
Expenses
$848,525
Assets
$1,267,376
Liabilities
$159,827

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • CLARENCE MEYER (RECORDER): $23,508 total reported compensation
  • WILLIAM HARPER (ORIENTAL GUI): $15,300 total reported compensation
  • ROBERT CONLAY (TREASURER): $12,547 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Philanthropic fraternity

What it reported doing in 2013

Philanthropy

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 22
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.8%; rating input score 28
  • Program expense ratio: 18.3%; rating input score 18
  • Fundraising efficiency: $1.59 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.3% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -20.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 27.8% of revenue deployed · 18.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $155K in reported program spending
  • Leadership: top reported pay $24K · 15 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 28/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.