St Joseph Benevolent Polish Soc-Lodge664

Nonprofit profile at a glance

EIN
250772700
IRS 990 coverage
2016–2020
Forms available
Form 990 2020, Form 990-N 2007
Location
Westmoreland City, PA, USA
Phone
7245753247
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$137,054
Expenses
$146,905
Assets
$360,180
Liabilities
$2,040

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Luke Baverso (Vice President)
  • James Sinclair (President)

Highest reported compensation

  • Michelle Benner (Secretary): $600 total reported compensation
  • Luke Baverso (Vice President): $600 total reported compensation
  • Dave Thompson (Treasurer): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Primary purpose is to serve the membership via social and cultural activities and to provide access to group insurance and annuity products

What it reported doing in 2020

Provide access to group insurance and annuity products

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating revenue.
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 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: 9
  • Transparency & Controls: 88
  • Accountability: 63
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.2%; rating input score 10
  • Program expense ratio: 9.5%; rating input score 10
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 100% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -13.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 10.2% of revenue deployed · 9.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $600 · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2016 to 2020
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Accountability: Governance controls: 8 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.