The Masonic and Eastern Star Home Charit

Nonprofit profile at a glance

EIN: 530205786
IRS 990 coverage: 2011–2024
Forms available: Form 990 2024
Location: Silver Spring, MD, USA
Phone: 3016543172
Rating: 78
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Senior Citizens' Housing/Retirement Communities

Reported finances

Revenue: $4,086,119
Expenses: $4,319,993
Assets: $43,226,304
Liabilities: $737,634

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

Leadership & pay

11 people listed

Executive titles in this filing

JESSE VILLARREAL (EXECUTIVE DIRECTOR)

Highest reported compensation

JESSE VILLARREAL (EXECUTIVE DIRECTOR): $151,397 total reported compensation
MORGAN CORR (DIR OF DEV AND COMMUNICATION): $119,500 total reported compensation
NEAL JARVIS (CHAIRMAN): $32,000 total reported compensation

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

Overview

Mission

To provide for the welfare and care of needy sisters of the grand chapter, oes, and brothers of the grand lodge, faam of the district of columbia, their spouses and dependent children, and contribute, as far as possible, to the charitable needs of others.

What it reported doing in 2024

We provided the necessary funds for nursing home care, in-home care, medical insurance payments, doctor and dentist visits, pharmacy costs, cost of ambulances, funeral expenses, and in general provided humanitarian relief whenever possible to needy members of the order of eastern star-dc and of the grand lodge faam-dc.

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 93% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.

Rating breakdown

Financial Efficiency: 79
Transparency & Controls: 66
Accountability: 94
Sustainability: 50
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 53.5%; rating input score 54
Fundraising efficiency: $12.44 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: 85.6%; rating input score 86; 23rd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: -5.7%; rating input score 19; 19th percentile among comparable filings
Total-asset coverage ratio: 10.01; rating input score 91; 91st percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
Officer compensation ratio: 7%; rating input score 41; 41st percentile among comparable filings

Growth

Program expense growth: 7.2% per year; rating input score 100; 52nd percentile among comparable filings
Revenue growth: 7.2% per year; rating input score 100; 56th percentile among comparable filings
Asset growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 53.5% of spending went to programs
Governance: 8 of 9 board members independent · 9 of 9 filing controls reported
Programs: 1 filed program accomplishment · $2.3M in reported program spending
Leadership: top reported pay $151K · 11 people listed · 0 of 6 pay-setting controls reported
Highest-paid contractors: 1 contractor listed · $1.6M reported
Consistency: 35 of 36 current checks pass · 1 finding to review
Schedules: 8 filed schedules · includes major donors, grants, and executive pay
Filing history: 13 filing years from 2011 to 2024
Contacts: How to reach this organization
Money network: 9 filed money-flow records
Related organizations: 7 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 — Transparency & Controls: Pay-setting controls scored 0/100.
Review — Financial Efficiency: Program expense ratio scored 54/100.
Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
High — Sustainability: Operating margin scored 19/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 41/100.