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102 Frederick County Lodge FY2022 filing

Tax-deductible

Frederick, MD501(c)(8)Mutual / membership EIN 52-1435482Revenue $106K in FY2022

On file with the IRSPo Box 3220, 21705-3220 · Frederick, MDTax-exempt since Oct 1952

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Fraternal, legal and financial assistance to members

501(c)(8) fraternal beneficiary society; the IRS lists gifts to it as tax-deductible.
52¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $22K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
24 mo
of spending, in cash
Looks good: 24.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$167K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$106K
-42% vs prior year
Spent
$82K
To programs
52%
Net assets
$602K
By yearFY2020–FY2024
Revenue
$106K
FY2022▼ -42%
Tap a bar for its year
Revenue by fiscal year
FY2020$189K
FY2021$182K
FY2022$106K
FY2023$131K
FY2024$114K
Expenses
$82K
FY2022▼ -54%
Tap a bar for its year
Expenses by fiscal year
FY2020$128K
FY2021$179K
FY2022$82K
FY2023$113K
FY2024$110K
Net assets
$602K
FY2022▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$579K
FY2021$582K
FY2022$602K
FY2023$621K
FY2024$629K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1952.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $43K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Ira Redman
President
$0Pt VII · Sec A
Luke Lawson
Vice President
$0Pt VII · Sec A
Amber Owens
Secretary
$0Pt VII · Sec A
Amber Frantz
Treasurer
$0Pt VII · Sec A
See 102 Frederick County Lodge executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides fraternal, legal, and financial help to members.

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Provided by the organization

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3 programs · $43K · in their own filed words · FY2022
01

Legal assistance for members in need of legal counsel for job related matters in addition to providing various benefits to or for members.

$32Kprogram expense
02

Local school activities and charities

$9Kprogram expense
03

Purchase supplies & sell to members at cost, provide annual picnic & party to thank volunteers & various fraternal activities

$1Kprogram expense

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$106K
Ln 12
Fees for servicesLn 2g$112K
Gifts and grantsLn 1h$3K
Investment incomeLn 3$102
Money outPt IX
$82K
Ln 25
Programscol B$43K
Owns and owesPt X
$602K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$770K
LiabilitiesLn 26$167K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$112K
Investment incomeLn 3$102
Total revenueLn 12$106K
Assets in detailPt X, end of year
CashLn 1$11K
SavingsLn 2$155K
Cash and savings togetherLn 1–2$165K
Land, buildings, equipmentLn 10c$604K
Total assetsLn 16$770K
LiabilitiesLn 26$167K
Net assetsLn 32$602K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$150K$165K
Land, buildings, equipmentLn 10c$617K$604K
Total assetsLn 16$767K$770K
LiabilitiesLn 26$185K$167K
Net assetsLn 32$582K$602K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$5K
Benefits paid to or for membersLn 4$12K
Legal feesLn 11b$32K
Accounting feesLn 11c$300
TravelLn 17$323
Other expenses (24a–d)Ln 24$32K
Total functional expensesLn 25$82K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $114K$110K$4K$629K 990 PDF
FY2023 $131K$113K$19K$621K 990 PDF
FY2022 Viewing $106K$82K$24K$602K 990 PDF
FY2021 $182K$179K$3K$582K 990 PDF
FY2020 $189K$128K$61K$579K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $105,613 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,142$2,590
I-9 Program service revenuePrior year $106,806$112,198
I-10 Investment incomePrior year $132$102
I-11 Other revenuePrior year $66,938−$9,277
I-12 Total revenuePrior year $182,018$105,613
I-13 Grants and similar amounts paidPrior year $0$4,749
I-14 Benefits paid to membersPrior year $10,004$11,815
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $169,198$65,140
I-18 Total expensesPrior year $179,202$81,704
I-19 Revenue less expensesPrior year $2,816$23,909
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $105,613 across 7 lines filed
VIII-1f All other contributions, gifts and grants$2,590
VIII-1h Total contributions, gifts and grants$2,590
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $112,198$112,198
VIII-3 Investment incomeUnrelated business $102$102
VIII-6 Net rental income or lossRelated to mission −$10,490−$10,490
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,213$1,213
VIII-12 Total revenueRelated to mission $102,921 · Unrelated business $102 · Excluded from tax $0$105,613
Part IX · Statement of functional expenses $81,704 across 6 lines filed
IX-2 Grants to domestic individuals$4,749
IX-4 Benefits paid to or for members$11,815
IX-11b Legal fees$32,343
IX-11c Accounting fees$300
IX-17 Travel$323
IX-24 Other expenses (24a–d)$32,174
IX-25 Total functional expenses$81,704
Part X · Balance sheet $769,544 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $1$10,748
X-2 Savings and temporary cash investmentsStart of year $150,061$154,595
X-10c Land, buildings and equipment, netStart of year $616,563$604,201
X-16 Total assetsStart of year $766,625$769,544
X-26 Total liabilitiesStart of year $184,862$167,232
X-32 Total net assets or fund balancesStart of year $581,763$602,312
X-33 Total liabilities and net assetsStart of year $766,625$769,544
Part XI · Reconciliation of net assets $602,312 net assets at year end
XI-1 Total revenue$105,613
XI-2 Total expenses$81,704
XI-3 Revenue less expenses$23,909
XI-4 Net assets at start of year$581,763
XI-9 Other changes in net assets−$3,360
XI-10 Net assets at end of year$602,312

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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