Shriners International - Oleika Shriners Group Return

Nonprofit profile at a glance

EIN
237425093
IRS 990 coverage
2018–2022
Forms available
Form 990 2022
Location
Lexington, KY, USA
Phone
8592776869
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$278,825
Expenses
$290,092
Assets
$415,306
Liabilities
$87,936

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

74 people listed

Executive titles in this filing

  • GARY BLANKENSHIP (39 CLUB VICE PRESIDENT)
  • BILLY HOWARD (BARBOURSVILLE PRESIDENT)
  • SHAWN SMITH (BARBOURSVILLE VICE PRESIDENT)
  • PHILIP BALL (BELL COUNTY VICE PRESIDENT)
  • DAVID THORNTON (CAPITOL CITY PRESIDENT)
  • MICHAEL BARNES (CAPITOL CITY VICE PRESIDENT)

People named in this filing

  • RANDY STURGILL (MOUNTAIN SHRINE 2ND VP)
  • JAMES GROSS (LAUREL COUNTY CHAPLAIN)
  • JARED HALEY (MOUNTAIN SHRINE PRES)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal organization wtih a philanthropic mission

What it reported doing in 2022

Philanthropic fraternal organization

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, 35% for grants, and 0% for affiliated organizations.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 81
  • Accountability: 82
  • Sustainability: 41
  • Growth: 100

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: 92.3%; rating input score 92; 21st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 66.5%; rating input score 66; 45th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -4%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 32.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 22% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 74 of 74 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $290K in reported program spending
  • Leadership: top reported pay $0 · 74 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2018 to 2022
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.