Union Lodge No 7 Af & Am

Nonprofit profile at a glance

EIN
237208928
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Dover, DE, USA
Phone
3027344147
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$196,204
Expenses
$88,089
Assets
$3,811,120
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • JOHN WALTER MARINUCCI (TREASURER): $125 total reported compensation
  • THOMAS MICHAEL LINDSEY (SECRETARY): $125 total reported compensation

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

Overview

Mission

A fraternal organization operating under the lodge system dedicated to the brotherhood of man under the fatherhood of god. The organization uses tools and implements of ancient craftsmen symbolically in a system of instruction designed to build character and moral values in our members, and by teaching members through self-improvement and helping others.

What it reported doing in 2025

A fraternal organization operating under the lodge system. The organization seeks to build character and moral values in our members and teach members through self-improvement and helping others.

Operating model

Revenue model
Investment-supported. 80% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 83% 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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.8%; rating input score 34
  • Program expense ratio: 92.8%; rating input score 93
  • 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 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 55.1%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 43.26; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 33.8% of revenue deployed · 92.8% of spending went to programs
  • Governance: 255 of 255 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $82K in reported program spending
  • Leadership: top reported pay $125 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.