Virginia Eastern Star Philanthropic Account

Nonprofit profile at a glance

EIN
273430144
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Midlothian, VA, USA
Phone
8042360888
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$1,692,025
Expenses
$95,597
Assets
$2,459,737
Liabilities
$14,904

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

Leadership & pay

13 people listed

Highest reported compensation

  • PATRICIA THOMAS (GRAND SECRET): $22,050 total reported compensation
  • DONNA MCILWEE (GRAND TREASU): $5,250 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 receive, maintain and administer assets in perpetuity exclusively for the purpose of effecting religious, charitable and educational purposes of the grand chapter of Virginia, order of the eastern star.

What it reported doing in 2024

Twelve (12) dodge powell scholarships were given at 800 each. Eligibility requirements include being part of a specific group associated with eastern star, as well as Virginia residency. Applicants must complete an application, write an essay on a topic selected by the committee, and include letters of recommendation from references. Three (3) estarl scholarships were given at 1,500 for two and one for 150.

Operating model

Revenue model
Affiliate-supported. 88% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

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: 28
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.6%; rating input score 8
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73.9%; rating input score 74; 33rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 94.4%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 25.73; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 107.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 31.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 30% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 7.6% of revenue deployed · 70.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $22K · 13 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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 — Financial Efficiency: Mission deployment rate scored 8/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.