MASTER WARDENS AND MEMBERS OF THE GRAND LODGE OF MASONS IN MASSACHUS: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
MASTER WARDENS AND MEMBERS OF THE GRAND LODGE OF MASONS IN MASSACHUS (EIN 04-1383607)
Tax period
2015-09-01 to 2016-08-31
Filed
2017-07-17
IRS object ID
201741989349301199
Schema version
2015v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-07-17T13:51:27-05:00ReturnTs
Tax Period End2016-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042680237PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MORGAN & MORGAN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1175 DERBY STREET - SUITE 40AddressLine1Txt
CityHINGHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02043ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN041383607EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASTER WARDENS AND MEMBERS OF THE GRANDBusinessNameLine1Txt
Business Name Line2LODGE OF MASONS IN MASSACHUSETTSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMASTBusinessNameControlTxt
Phone6174266040PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1186 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02111ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL F GLEASONPersonNm
Person TitleGRAND MASTERPersonTitleTxt
Phone6174266040PhoneNum
Signature2017-07-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY MACLELLAN CPAPFSPreparerPersonNm
PTINP00083175PTIN
Phone7817490050PhoneNum
Preparation2017-07-17PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1GRAND LODGE OF MASONS IN MASSACHUSETTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerHARVEY WAUGHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1186 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02111ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,405,744GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0237GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.MASSFREEMASONRY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1859FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO SUPERVISE AND GOVERN THE MASSACHUSETTS MASONIC FRATERNITYActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,487,644PYContributionsGrantsAmt
CY Contributions Grants$2,266,321CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$697,177PYInvestmentIncomeAmt
CY Investment Income$185,168CYInvestmentIncomeAmt
PY Other Revenue$2,231,503PYOtherRevenueAmt
CY Other Revenue$1,954,255CYOtherRevenueAmt
PY Total Revenue$4,416,324PYTotalRevenueAmt
CY Total Revenue$4,405,744CYTotalRevenueAmt
PY Grants And Similar Paid$524,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$632,124CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,241,090PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,300,230CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,140,693PYOtherExpensesAmt
CY Other Expenses$1,911,594CYOtherExpensesAmt
PY Total Expenses$3,906,283PYTotalExpensesAmt
CY Total Expenses$3,843,948CYTotalExpensesAmt
PY Revenues Less Expenses$510,041PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$561,796CYRevenuesLessExpensesAmt
Total Assets BOY$18,956,730TotalAssetsBOYAmt
Total Assets EOY$22,371,330TotalAssetsEOYAmt
Total Liabilities BOY$2,659,800TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,670,996TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,296,930NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,700,334NetAssetsOrFundBalancesEOYAmt
MissionTO SUPERVISE AND GOVERN THE MASSACHUSETTS MASONIC FRATERNITYMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescOPERATING A FRATERNAL MASONIC GRAND LODGE FOR SUBORDINATE LODGES AND THEIR MEMBERS WITH APPROXIMATELY 30,000 MEMBERS IN MASSACHUSETTSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee24EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountrySZForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CRAIG S MACPHERSON GRAND TREASURER'S OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6174266040PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1186 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02111ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM E HOLLAND
DIRECTOR1.00Yes (X)$0$0$0
PAUL F GLEASON
GRAND MASTER34.00Yes (X)$0$0$06.00
MASON W RUSSELL
GRAND TREASURER1.00Yes (X)$0$0$01.00
KEVIN J WILLIS
DIRECTOR1.00Yes (X)$0$0$0
GEORGE J BIBILOS
DIRECTOR1.00Yes (X)$0$0$0
PHILIP A DROUIN
DIRECTOR1.00Yes (X)$0$0$0
BRIAN NOBLE
DIRECTOR1.00Yes (X)$0$0$0
DONALD MORAN
DIRECTOR1.00Yes (X)$0$0$0
JAMES R FRANKLIN
DIRECTOR1.00Yes (X)$0$0$0
RICHARD MAGGIO
DIRECTOR1.00Yes (X)$0$0$0
ARTHUR SHARP
DIRECTOR1.00Yes (X)$0$0$0
CRAIG MACPHERSON
CONTROLLER17.50$119,507$0$11,04417.50Yes (X)
ROBERT JOLLY
BUSINESS MANAGER35.00$137,880$0$3,1040.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$257,387TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,148TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PHILADELPHIA INSURANCE CO
750 W CENTER STREETWEST BRIDGEWATERMA02379INSURANCE$477,233
GREAT AMERICAN INSURANCE CO
301 E FOURTH STREETCINCINNATIOH45202INSURANCE$409,266
SMALL ARMY
300 MASSACHUSETTS AVEBOSTONMA02115STORYTELLING$388,063
AMERICAN EXPRESS
101 ARCH STREETBOSTONMA02110CREDIT CARD SERVICES$196,248
VEOLIA ENERGY BOSTON INC
53 STATE STREETBOSTONMA02109ENERGY SERVICES$127,979
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Membership Dues$1,396,348MembershipDuesAmt
All Other Contributions$869,973AllOtherContributionsAmt
Total Contributions$2,266,321TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,127TotalRevenueColumnAmt
Exclusion$71,127ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$231,860RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$231,860RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$231,860TotalRevenueColumnAmt
Exclusion$231,860ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$114,041SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$114,041SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$114,041TotalRevenueColumnAmt
Related Or Exempt Func Income$114,041RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
INV INCOME DES FOR CURRENT OPS900099$1,571,580$1,571,580
OTHER INCOME900099$150,815$150,815
FieldValueIRS element (for citing)
Other Revenue Total$1,722,395OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,405,744TotalRevenueColumnAmt
Related Or Exempt Func Income$114,041RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,025,382ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$70,874TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$561,250TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$271,535TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$853,394TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$47,792TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,297TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$102,212TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,730TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,396TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,151TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$460,970TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$165,623TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$78,134TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$323,144TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$104,082TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$141,758TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$178,567TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$128,135TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOTHER EXPENSESDesc
Total$249,904TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,843,948TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$383,254BOYAmt
EOY$180,699EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$369,341BOYAmt
EOY$449,459EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$3,273EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,125,263LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,642,534LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,655,916BOYAmt
EOY$1,482,729EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$20,021,451EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$16,396,985BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$151,234BOYAmt
EOY$233,719EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,956,730BOYAmt
EOY$22,371,330EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,615,223BOYAmt
EOY$1,589,354EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,044,577BOYAmt
EOY$1,081,642EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,659,800BOYAmt
EOY$2,670,996EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,420,356BOYAmt
EOY$5,429,657EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,372,921BOYAmt
EOY$5,766,876EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,503,653BOYAmt
EOY$8,503,801EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,296,930BOYAmt
EOY$19,700,334EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,956,730BOYAmt
EOY$22,371,330EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$561,796ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$580,477NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$2,261,131OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Assets Included$174,039AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Solicited Assets Sale0SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,615,260BeginningYearBalanceAmt
Contributions$851,589ContributionsAmt
Investment Earnings Or Losses$930,308InvestmentEarningsOrLossesAmt
Other Expenditures$352,332OtherExpendituresAmt
End Year Balance$19,044,825EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$46,886,377BeginningYearBalanceAmt
Contributions$93,743ContributionsAmt
Investment Earnings Or Losses-$850,561InvestmentEarningsOrLossesAmt
Other Expenditures$28,514,299OtherExpendituresAmt
End Year Balance$17,615,260EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$42,547,329BeginningYearBalanceAmt
Contributions$2,482,662ContributionsAmt
Investment Earnings Or Losses$2,096,128InvestmentEarningsOrLossesAmt
Other Expenditures$239,742OtherExpendituresAmt
End Year Balance$46,886,377EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$40,968,267BeginningYearBalanceAmt
Contributions$548,251ContributionsAmt
Investment Earnings Or Losses$2,438,278InvestmentEarningsOrLossesAmt
Other Expenditures$1,407,467OtherExpendituresAmt
End Year Balance$42,547,329EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$41,263,597BeginningYearBalanceAmt
Contributions$302,388ContributionsAmt
Investment Earnings Or Losses$1,908,813InvestmentEarningsOrLossesAmt
Other Expenditures$2,506,531OtherExpendituresAmt
End Year Balance$40,968,267EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.25070BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.30280PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.44650TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,168,330OtherCostOrOtherBasisAmt
Depreciation$2,930,429DepreciationAmt
Book Value$1,237,901BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,776,229OtherCostOrOtherBasisAmt
Depreciation$1,712,105DepreciationAmt
Book Value$64,124BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$180,704OtherCostOrOtherBasisAmt
Book Value$180,704BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,482,729TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescWALDMAN ESTATEDesc
Amt$1,081,642Amt
FieldValueIRS element (for citing)
Total Liability$1,081,642TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,986,221TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$580,477NetUnrealizedGainsInvstAmt
Revenue Not Reported$580,477RevenueNotReportedAmt
Revenue Subtotal$4,405,744RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,405,744TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,843,948TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,843,948ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,843,948TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE GRAMD LODGE IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE GRAND LODGE'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS FROM THE FILING DATE.
PART III, LINE 4OVER ITS 275 OF EXISTENCE MEMBERS HAVE DONATED CLOCKS, BOOKS AND PAPERS, REGALIA, PAINTINGS, ETC. THE MAJORITY OF THESE ARTIFACTS ARE HELD BY THE MUSEUM OF NATIONAL HERITAGE AND ARE USED FROM TIME TO TIME IN THEIR EXHIBITS. SOME OF THE ITEMS, SUCH AS CLOCKS, AND SOME OF THE PAINTINGS ARE USED AND ON DISPLAY AT THE GRAND LODGE BUILDING.
PART V, LINE 4THE GRAND LODGE OFFERS EDUCATIONAL PROGRAMS FOR ITS MEMBERS, SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS, A CHILD IDENTIFICATION PROGRAM, THE OVERLOOK MASONIC HEALTH SYSTEM, AS WELL AS DONATIONS TO LOCAL CHARITIES LIKE THE SALVATION ARMY, RED CROSS, ETC.
PART X, LINE 2THE GRAND LODGE ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION. UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHROITY IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE GRAND LODGE HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS A TAX POSITION, HOWEVER THE GRAND LODGE HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE GRAND LODGE IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE GRAND LODGE'S FEDERAL AND STATE TAX RETURNS ARE OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTSSPERRY FUND TRANSFER FROM MECT $2,261,131

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
DEMOLAY FOUNDATION OF MASSACHSUETTS
186 TREMONT STREETBOSTONMA02108042325981501(C)(3)$20,000TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE
MASONIC SERVICE ASSOCIATION
8120 FENTON STREET SUITE 203SILVER SPRINGMD20910530204605501(C)(3)$11,705TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE
GEORGE WASHINGTON MASONIC MEMORIAL
100 CALLAHAN DRIVEALEXANDRIAVA22301540545202501(C)(3)$25,229TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSITANCE
GRAND ASSEMBLY OF MASS IORG
PO BOX 8275LOWELLMA01853237130767501(C)(3)$13,940TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Cash Grant$561,250CashGrantAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E Expnss0WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART 1, LINE 1AFormAndLineReferenceDesc
ExplanationGRAND LODGE PAYS FOR SPOUSES' TRAVEL WHEN THEY ACCOMPANY THEIR HUSBANDS ON VISITATIONS TO OTHER GRAND JURISDICTIONS. STANDARD OPERATING PROCEDURE TO PAY FOR SPOUSES' TRAVEL. BOARD OF DIRECTORS RATIFIES ALL PAYMENTS MADE BY GRAND LODGEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE GRAND LODGE CONSISTS OF ALL LIVING AND PAST GRAND MASTERS, DEPUTY GRAND MASTERS, SENIOR AND JUNIOR GRAND WARDENS, GRAN TREASURER, GRAND SECRETARY, AS WELL AS THE MASTER, SENIOR, AND JUNIOR WARDENS OF THE 250 LODGES THAT CONSTITUTE THE GRAND LODGE OF MASSACHUSETTS. THE GRAND LODGE MEETS 5 TIMES PER YEAR, AT THE DECEMBER MEETING ALL OF THE OFFICERS OF GRAND LODGE TO INCLUDE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS IN ATTENDANCE. OTHER MATTERS SUCH AS INCREASES TO GRAND LODGE DUES, BUDGET, CHANGES TO THE GRAND CONSTITUTION ARE DISCUSSED AND VOTED ON AT THE MARCH, JUNE, SEPTEMBER, AND DECEMBER MEETINGS. THE 5TH MEETING IS FOR THE INSTALLATION OF THE OFFICERS OF GRAND LODGE.
FORM 990, PART VI, SECTION A, LINE 7BGOVERNANCE DECISIONS
FORM 990, PART VI, SECTION A, LINE 8BTHE GRAND LODGE OF MASONS IN MASSACHUSETTS DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 IS E-MAILED TO THE BOARD OF DIRECTOR'S PRIOR TO FILING
FORM 990, PART VI, SECTION B, LINE 12COFFICERS AND DIRECTORS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST REPORT ANNUALLY
FORM 990, PART VI, SECTION C, LINE 19THE MASTER WARDENS OF THE GRAND LODGE OF MASSACHUSETTS MAKES THEIR CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:SPERRY FUND TRANSFER FROM MECT 2,261,131.
FORM 990, PART VI, SECTION A, LINE 7ATHE GRAND LODGE CONSISTS OF ALL LIVING AND PAST GRAND MASTERS, DEPUTY GRAND MASTERS, SENIOR AND JUNIOR GRAND WARDENS, GRAN TREASURER, GRAND SECRETARY, AS WELL AS THE MASTER, SENIOR, AND JUNIOR WARDENS OF THE 250 LODGES THAT CONSTITUTE THE GRAND LODGE OF MASSACHUSETTS. THE GRAND LODGE MEETS 5 TIMES PER YEAR, AT THE DECEMBER MEETING ALL OF THE OFFICERS OF GRAND LODGE TO INCLUDE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS IN ATTENDANCE. OTHER MATTERS SUCH AS INCREASES TO GRAND LODGE DUES, BUDGET, CHANGES TO THE GRAND CONSTITUTION ARE DISCUSSED AND VOTED ON AT THE MARCH, JUNE, SEPTEMBER, AND DECEMBER MEETINGS. THE 5TH MEETING IS FOR THE INSTALLATION OF THE OFFICERS OF GRAND LODGE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MASONIC EDUCATION AND CHARITY TRUST
186 TREMONT STREETBOSTONMA02111042104701INVESTMENTMA501(C)(3)LINE 11A, IN/A0
MASONIC HEALTH SYSTEM OF MASSACHUSETTS
88 MASONIC HOME ROADCHARLTONMA01507043515688CHARITABLE CAREMA501(C)(3)LINE 11C, III-FIN/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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