Tonawanda Lodge No 2163

Nonprofit profile at a glance

EIN
160975005
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
North Tonawanda, NY, USA
Phone
7166941868
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$109,037
Expenses
$134,837
Assets
$445,642
Liabilities
$1,647

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JOHN MACLEOD (PAST PRESIDENT)
  • MARY HEJZA (PRESIDENT)
  • JOHN GOOD (VICE PRESIDENT)

Highest reported compensation

  • RICK HILDEBRANT (ADMINISTRATOR): $15,925 total reported compensation
  • JOHN MACLEOD (PAST PRESIDENT): $3,789 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lodge accomplishes its unity through a year-round schedule of social recreational activities for its members and their families.

Operating model

Revenue model
Other-operating. 82% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 89% 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 total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 58.2%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.31; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 58.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $16K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.