The Ohio Masonic Communities

Legal name: The Ohio Masonic Home the Ohio Masonic Home Affiliates

Nonprofit profile at a glance

EIN
900054759
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Springfield, OH, USA
Phone
1-877-881-1623
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$42,366,149
Expenses
$60,689,894
Assets
$112,955,599
Liabilities
$127,145,927

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

Leadership & pay

43 people listed

Executive titles in this filing

  • JASON FRENCH (PRESIDENT, WRMC)
  • ANTHONY BERARDI (PRESIDENT, SMC)
  • SCOTT A BUCHANAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • SCOTT A BUCHANAN (CHIEF EXECUTIVE OFFICER): $358,401 total reported compensation
  • CARA L SCHUSTER (CHIEF CLINICAL OFFICER): $246,568 total reported compensation
  • STEVEN PETITJEAN (CHIEF OPERATIONS OFFICER): $227,311 total reported compensation

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

Overview

Mission

At The Ohio Masonic Communities, we live our Masonic Values by serving as a trusted partner to help our communities thrive.

What it reported doing in 2024

Campus based services- provided over 41,596 days of skilled nursing and long term care and provided 65,828 days of care in assisted living. Smc: campus based services including 28,413 days of service in skilled nursing and long term care, 33,811 assisted living days. Wrmc: 13,184 days of service in skilled nursing. 32,017 assisted living days. Charity care provided $3,490,154 of charity care to over 105 individuals who were either unable to pay the full costs of their care and accommodations or required assistance elsewhere. The Ohio masonic home resource center has operated since 2014 as the means through which omh assists individuals across the state of Ohio with direct assistance, connectivity to resources, and coordination of benefits and services to meet their needs. During 2024, the resource center brought on 1,319 new cases and helped over 2,013 people. Assistance provided included home renovation, campus placement, home care referrals, direct financial assistance, assistance with clinical, social and financial issues and coordination of benefits enrollment. The resource center continues to be successful in growth of programs and collaboration with resources across the state. In addition to health care services in assisted living and skilled nursing, the Ohio masonic home affiliates provided independent living housing to residents of 3 facilities.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 96
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 8th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 93.9%; rating input score 94; 27th 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: -43.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 1.13; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 50th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 100% of revenue deployed · 85% of spending went to programs
  • Governance: 31 of 33 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $51.6M in reported program spending
  • Leadership: top reported pay $358K · 43 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.