University Heights Lodge No738 F& Am

Nonprofit profile at a glance

EIN
340769942
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Lyndhurst, OH, USA
Phone
2165251093
Rating confidence
Limited

Official website

Reported finances

Revenue
$34,029
Expenses
$36,291
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • AARNE LILLO (SECRETARY): $2,200 total reported compensation
  • DENNIS LINDEN (TREASURER): $2,200 total reported compensation
  • JEFFREY MOSS (TYLER): $1,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To conduct masonic activities for the benefit of its members and the masonic fraternity at large. University heights lodge is chartered by the grand lodge of Ohio and is required to abide by its rules and regulations.

What it reported doing in 2023

Social events, both members-only and those open to spouses, family, and guests, are held at various times during the year at local area catering places. The winter social was the most significant and most expensive. Masonic program events are held in the lodge building with refershments following. Dinner precedes selected program meetings. Members purchase tickets for selected dinner events and other events of significant expense.

Operating model

Revenue model
Investment-supported. 67% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: -6.6%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 16.3%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.6% per year; rating input score 0; 49th percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 135 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $2K · 15 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.