Civic Intelligence

Ancient Accepted Scottish Rite of Free Masonry Nmj % Rose Croix

EIN 04-1787045 • 501(c)10 • Boston, MA

Profile

Strengthen the masonic way of life by improving the individual character, leadership, and spirit of its members through relevant programs. Inspire men to support the principles of freemasonry and promote family and community values. Serve mankind through the impact of extensive charitable outreach.

186 Tremont StreetBoston, MA 02111

www.scottishriteboston.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $5M-$10M nonprofits • Source year 2025

Net Margin

94th percentile

78%

Higher net margin than 94% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$95,719

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)10 • $5M-$10M nonprofits • Source year 2025

Asset Growth

34th percentile

2.9%

Faster asset growth than 34% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

387%

Faster revenue growth than 96% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$8,138,802

Up $231,929 (+2.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$8,138,802

Up $231,929 (+2.9%) from 2024

Operations
Liabilities / Revenue38th percentileNet Margin94th percentile

Revenue

Up

$1,791,917

Up $1,423,746 (+387%) from 2024

Expenses

Down

$400,058

Down $20,503 (-4.9%) from 2024

Net Income

Up

$1,391,859

Up $1,444,249 (+2757%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $4,953,003Liabilities 2011: $0Net Assets 2011: $4,953,0032011Assets 2012: $4,540,040Liabilities 2012: $0Net Assets 2012: $4,540,0402012Assets 2013: $5,104,761Liabilities 2013: $0Net Assets 2013: $5,104,7612013Assets 2014: $5,456,189Liabilities 2014: $0Net Assets 2014: $5,456,1892014Assets 2015: $5,642,017Liabilities 2015: $0Net Assets 2015: $5,642,0172015Assets 2016: $5,499,563Liabilities 2016: $0Net Assets 2016: $5,499,5632016Assets 2017: $5,804,772Liabilities 2017: $0Net Assets 2017: $5,804,7722017Assets 2018: $6,542,879Liabilities 2018: $0Net Assets 2018: $6,542,8792018Assets 2019: $6,583,526Liabilities 2019: $0Net Assets 2019: $6,583,5262019Assets 2020: $6,642,822Liabilities 2020: $0Net Assets 2020: $6,642,8222020Assets 2021: $8,215,584Liabilities 2021: $0Net Assets 2021: $8,215,5842021Assets 2022: $7,107,759Liabilities 2022: $0Net Assets 2022: $7,107,7592022Assets 2023: $7,223,695Liabilities 2023: $0Net Assets 2023: $7,223,6952023Assets 2024: $7,906,873Liabilities 2024: $0Net Assets 2024: $7,906,8732024Assets 2025: $8,138,802Liabilities 2025: $0Net Assets 2025: $8,138,8022025

Highlighted filing

2025

Assets$8,138,802
Liabilities$0
Net Assets$8,138,802
Open 2025 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $233,6012011Expenses 2012: $291,3872012Revenue 2013: $245,550Expenses 2013: $267,871Net Income 2013: -$22,3212013Revenue 2014: $402,661Expenses 2014: $336,589Net Income 2014: $66,0722014Revenue 2015: $453,629Expenses 2015: $214,780Net Income 2015: $238,8492015Revenue 2016: $341,507Expenses 2016: $252,234Net Income 2016: $89,2732016Revenue 2017: $289,319Expenses 2017: $395,658Net Income 2017: -$106,3392017Revenue 2018: $1,671,208Expenses 2018: $310,412Net Income 2018: $1,360,7962018Revenue 2019: $151,181Expenses 2019: $474,695Net Income 2019: -$323,5142019Revenue 2020: $166,724Expenses 2020: $454,483Net Income 2020: -$287,7592020Revenue 2021: $417,894Expenses 2021: $334,421Net Income 2021: $83,4732021Revenue 2022: $394,901Expenses 2022: $413,672Net Income 2022: -$18,7712022Revenue 2023: $235,199Expenses 2023: $398,400Net Income 2023: -$163,2012023Revenue 2024: $368,171Expenses 2024: $420,561Net Income 2024: -$52,3902024Revenue 2025: $1,791,917Expenses 2025: $400,058Net Income 2025: $1,391,8592025

Highlighted filing

2025

Revenue$1,791,917
Expenses$400,058
Net Income$1,391,859
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,138,802
Liabilities
$0
Net assets
$8,138,802
Revenue
$1,791,917
Expenses
$400,058
Net income
$1,391,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.14$0.00$8.14$1.79$0.40$1.39
2024Detailed filing. Detailed filing data is available for this year.$7.91$0.00$7.91$0.37$0.42$0.05
2023Detailed filing. Detailed filing data is available for this year.$7.22$0.00$7.22$0.24$0.40$0.16
2022Detailed filing. Detailed filing data is available for this year.$7.11$0.00$7.11$0.39$0.41$0.02
2021Detailed filing. Detailed filing data is available for this year.$8.22$0.00$8.22$0.42$0.33$0.08
2020Detailed filing. Detailed filing data is available for this year.$6.64$0.00$6.64$0.17$0.45$0.29
2019Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$0.15$0.47$0.32
2018Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$1.67$0.31$1.36
2017Detailed filing. Detailed filing data is available for this year.$5.80$0.00$5.80$0.29$0.40$0.11
2016Detailed filing. Detailed filing data is available for this year.$5.50$0.00$5.50$0.34$0.25$0.09
2015Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.45$0.21$0.24
2014Detailed filing. Detailed filing data is available for this year.$5.46$0.00$5.46$0.40$0.34$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$0.00$5.10$0.25$0.27$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.00$4.54$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.00$4.95$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$4,054,551
Mission and Program Overview

Mission

Strengthen the masonic way of life by improving the individual character, leadership, and spirit of its members through relevant programs. Inspire men to support the principles of freemasonry and promote family and community values. Serve mankind through the impact of extensive charitable outreach.

The valley of boston is a domestic fraternal organization whose mission is to strengthen the masonic way of life through its worldwide brotherhood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,820,184$8,046,601▲ $226,417
Cash and Non-Interest-Bearing Accounts$85,231$90,743▲ $5,512
Total Assets$7,906,873$8,138,802▲ $231,929
Other Assets Total$1,458$1,458→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,906,873$8,138,802▲ $231,929
Total Net Assets Fund Balance$7,906,873$8,138,802▲ $231,929
Total Liabilities and Net Assets / Fund Balance$7,906,873$8,138,802▲ $231,929

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,820,184-▲ $572,274$345,857$8,046,601
2023$7,093,712-▲ $1,045,837$319,365$7,820,184
2022$6,982,731-▲ $454,125$343,144$7,093,712
2021$8,153,753-▼ $752,795$418,227$6,982,731
2020$6,554,321-▲ $1,796,272$196,840$8,153,753
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas U KenneySecretaryPT$23,930$71,789$95,719
Donald H LaliberteTreasurerPT$10,498$27,677$38,175

Board Members and Trustees

NameTitle
Arthur H Sharp SrTrustee
Kenneth R BlakeTrustee
Philip a DrouinTrustee
Alfredo J CanhotoJunior Warde
David a BlakeMost Wise Ma
Terry W Griffith JrOrator
Michael R DurocherSenior Warde
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$48,853
Investment Income
$1,732,205
Other Revenue
$10,859
Change in Net Assets
$1,391,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,743,068
Revenue Not Reported on Financial Statements
$48,849
Revenue Not Reported on Form 990
$-1,159,930
Total Revenue per Audited Statements
$583,138
Total Revenue per Form 990
$1,791,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,705
Salaries, Compensation, and Employee Benefits$49,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees---$48,848
Current Officers, Directors, Trustees, and Key Employees---$32,121
Office Expenses---$23,512
Occupancy---$19,987
Payments to Affiliates---$17,478
Other Salaries and Wages---$13,342
Fees for Services Accounting---$11,700
Other Expenses---$5,557
Payroll Taxes---$3,890
Insurance---$2,023
Information Technology---$1,344
All Other Expenses---$163
Total Functional Expenses$0$0$0$400,058

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$400,058
Expenses per Audited Statements$351,209
Total Expenses per Audited Statements$351,209
Expenses Not Reported on Financial Statements$48,849
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is fraternal and is operated for the benefit of its members.”

Form 990, Page 6, Part VI, Line 11B

“The treasurer circulates a draft of the form 990 to the board of trustees and finance committee for review and approval prior to its filing.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Ancient Accepted Scottish Rite of F
EIN
04-1787045
Phone
6174268228
Address
186 TREMONT STREET, BOSTON, MA 02111

Signing Officer

Name
Donald H Laliberte
Title
Treasurer
Phone
6174268228
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald H Laliberte
Formed
1864
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
0
Employees
4
Volunteers
30

Preparer

Firm
Dauphin & Fantacone Cpas Llp
Address
327 W FAYETTE ST SUITE 400, SYRACUSE, NY 13202
Preparer
Matthew M Fantacone CPA
Phone
3156298256
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Strenghthen the masonic way of life by improving the individual character, leadership, and spirit of its members through relevant programs. Inspire men to support the principles of freemasonry and promote family and community values. Serve mankind through the impact of extensive charitable outreach.”

Form 990, Page 12, Part XII, Line 2C

“The board of trustees assumes responsibility for the oversight of the audit of its financial statements and for the selection of an independent accountant. This process is the same as in the prior year.”

Financial Statement Notes

Schedule D, Page 3, Part X

“FEDERAL INCOME TAXES”

Schedule D, Page 4, Part XIII

“The chapter is exempt from income taxes as a non profit organization operating under section 501(c)(10) of the internal revenue code. It has been determined not to be a private foundation under section 509(a)(1). The chapter is required to assess uncertain tax positions and has determined that there are no such positions that are material to the financial statements. Any changes in tax positions will be recorded when the ultimate outcome becomes known. The chapter's tax returns are subject to examination by the internal revenue service for the years july 31, 2024, 2023 and 2022.”

Raw XML AppendixShowing 400 of 433 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FEDERAL INCOME TAXES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CHAPTER IS EXEMPT FROM INCOME TAXES AS A NON PROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(10) OF THE INTERNAL REVENUE CODE. IT HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE CHAPTER IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO SUCH POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE CHAPTER'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS JULY 31, 2024, 2023 AND 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STRENGHTHEN THE MASONIC WAY OF LIFE BY IMPROVING THE INDIVIDUAL CHARACTER, LEADERSHIP, AND SPIRIT OF ITS MEMBERS THROUGH RELEVANT PROGRAMS. INSPIRE MEN TO SUPPORT THE PRINCIPLES OF FREEMASONRY AND PROMOTE FAMILY AND COMMUNITY VALUES. SERVE MANKIND THROUGH THE IMPACT OF EXTENSIVE CHARITABLE OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS FRATERNAL AND IS OPERATED FOR THE BENEFIT OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER CIRCULATES A DRAFT OF THE FORM 990 TO THE BOARD OF TRUSTEES AND FINANCE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS IS THE SAME AS IN THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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