Westgate Lodge 623 Fam

Nonprofit profile at a glance

EIN
314116238
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142746330
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$45,317
Expenses
$47,899
Assets
$598,730
Liabilities
$0

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

Leadership & pay

8 people listed

People named in this filing

  • Cory A Miller (Trustee)
  • Darius J Ford (Trustee)
  • Robert W Parsons (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Fraternal brotherhood to make men better; Charity; Strengthening the community

What it reported doing in 2024

Fraternal teachings to membership; Charitable support to adjunct masonic youth International Order of Jobs Daughters International Order of the Rainbow for Girls and The Order of Demolay; Charitable support for Special Olympics; Charitable Support for Veterans Association Hospitals; charitable support for other masonic charities and active support of the local neighborhood association Westgate Neighbors Association. This support is from a membership which encourages social discourse with the general public at large hosting and supporting community meals produce markets gatherings and educational activities for both adults and children

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 58
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 48%; rating input score 48
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 12.5; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 48% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • 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: Mission deployment rate scored 56/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.