The Grand Lodge of Af and Am of Nc Group Return

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

3 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Fraternal organization operating under the lodge system to support masonic orphanage, home for aged, and local charities.

Local lodges across the state of North Carolina provide support to many local charities and promote community service.

Revenue model: Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 60.4%; rating input score 96; 96th percentile among comparable filings
Total-asset coverage ratio: 9.81; rating input score 91; 91st percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
Officer compensation ratio: 0.2%; rating input score 91; 91st percentile among comparable filings

Program expense growth: Limited
Revenue growth: 10.6% per year; rating input score 100; 76th percentile among comparable filings
Asset growth: 5.9% per year; rating input score 100; 42nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 2 of 3 board members independent · 6 of 8 filing controls reported
Programs: 3 filed program accomplishments
Leadership: top reported pay $105K · 3 people listed
Consistency: 12 of 12 current checks pass
Schedules: 5 filed schedules · includes grants
Filing history: 9 filing years from 2016 to 2024
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 6 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.

Signals prioritize questions for review. They are not findings of misconduct.

Review — Accountability: Governance controls: Independent financial-statement audit not reported.