Wilbraham Mason Bldg Assoc the Grand Lodge of Masons in Mass

Nonprofit profile at a glance

EIN
042952941
IRS 990-EZ coverage
2011–2013
Forms available
Form 990-EZ 2013, Form 990-N 2011
Location
Wilbraham, MA, USA
Phone
4135192221
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Official website

Reported finances

Revenue
$18,082
Expenses
$14,370
Assets
$204,013
Liabilities
$4,746

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Mark Hoffman (President)

People named in this filing

  • Mark Hoffman (President)
  • George R Sachs (Treasurer)
  • David E Pace (Clerk)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide and maintain a suitable premises for our tenant, a Fraternal Non-profit organization engaged in charitable and community services

What it reported doing in 2013

Renovations to building interior kitchen and second floor to provide adequate facilities for the tenant to perform its community and charitable services

Operating model

Revenue model
Membership-supported. 87% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 7
  • Transparency & Controls: 82
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.2%; rating input score 6
  • Program expense ratio: 7.8%; rating input score 8

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 20.5%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 14.2; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -12.4% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 6.2% of revenue deployed · 7.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 6/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.