The Grand Lodge of Georgia Free & Accepted Masons
Nonprofit profile at a glance
- EIN
- 580248620
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-N 2024
- Location
- Macon, GA, USA
- Phone
- 4787421475
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,618,110
- Expenses
- $743,944
- Assets
- $6,188,817
- Liabilities
- $229,938
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Highest reported compensation
- Van S McGee (Grand Secretary): $58,775 total reported compensation
- Jeffrey L Anderson (Grand Treasurer): $8,100 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fraternal Benevolence
What it reported doing in 2024
Educational & Historical Mission Support - Provides educational programming and preserves historical Masonic materials for the benefit of members and the Fraternity.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 84% 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
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: 24
- Transparency & Controls: 93
- Accountability: 69
- Sustainability: 82
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23.1%; rating input score 23
- Program expense ratio: 33.7%; rating input score 34
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 76th 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: 2 of 8 controls in place; rating input score 25
- 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: Pass
Sustainability
- Operating margin: 54%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 8.32; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: -3.6% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 23.1% of revenue deployed · 33.7% of spending went to programs
- Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $251K in reported program spending
- Leadership: top reported pay $59K · 15 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 23/100.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.