The Alabama Masonic Home Inc

Nonprofit profile at a glance

EIN
631178593
IRS 990 coverage
2010–2021
Forms available
Form 990 2021, Form 990-EZ 2020
Location
Millbrook, AL, USA
Phone
3342728961
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$88,841
Expenses
$121,645
Assets
$525,565
Liabilities
$129,675

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • TEDDY R GROGAN (GRAND SECRETARY): $70,983 total reported compensation
  • BILLY JACKSON (GRANDMASTER): $18,700 total reported compensation
  • RICHARD CARL BECK (DEPUTY GRAND MASTER/GRAND): $11,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support the charitable activities of the grand lodge of free & accepted masons of Alabama

What it reported doing in 2021

Provide for elder care needs of needy and indigent masons and close relatives of masons including nursing home care, doctors, pharmacy and other related expenses

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 91
  • Accountability: 5
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -36.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 4.32; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 31.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -11.6% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $71K · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • 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.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.