Civic Intelligence

Sons of Italy in America Grand Lodge of Ma - General Fund

EIN 04-1850950 • 501(c)8 • Waltham, MA

View Organization Page

Profile

Operate and maintain fraternal lodge system.

85 River Street 2Waltham, MA 02453

www.osiama.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.10x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

0.6%

Faster revenue growth than 39% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$1,511,510

Up $35,969 (+2.4%) from 2023

Liabilities

Down

$29,046

Down $4,995 (-15%) from 2023

Net Assets

Up

$1,482,464

Up $40,964 (+2.8%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin64th percentile

Revenue

Up

$295,911

Up $1,804 (+0.6%) from 2023

Expenses

Down

$252,212

Down $91,995 (-27%) from 2023

Net Income

Up

$43,699

Up $93,799 (+187%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $157,991Liabilities 2010: $4,017Net Assets 2010: $153,9742010Assets 2011: $163,844Liabilities 2011: $41,107Net Assets 2011: $122,7372011Assets 2012: $159,458Liabilities 2012: $51,556Net Assets 2012: $107,9022012Assets 2013: $124,579Liabilities 2013: $51,448Net Assets 2013: $73,1312013Assets 2014: $145,815Liabilities 2014: $45,309Net Assets 2014: $100,5062014Assets 2015: $127,112Liabilities 2015: $42,492Net Assets 2015: $84,6202015Assets 2016: $154,467Liabilities 2016: $39,039Net Assets 2016: $115,4282016Assets 2017: $143,174Liabilities 2017: $43,639Net Assets 2017: $99,5352017Assets 2018: $154,597Liabilities 2018: $40,896Net Assets 2018: $113,7012018Assets 2019: $118,449Liabilities 2019: $38,368Net Assets 2019: $80,0812019Assets 2020: $111,403Liabilities 2020: $49,944Net Assets 2020: $61,4592020Assets 2021: $118,522Liabilities 2021: $27,202Net Assets 2021: $91,3202021Assets 2022: $1,516,681Liabilities 2022: $25,751Net Assets 2022: $1,490,9302022Assets 2023: $1,475,541Liabilities 2023: $34,041Net Assets 2023: $1,441,5002023Assets 2024: $1,511,510Liabilities 2024: $29,046Net Assets 2024: $1,482,4642024

Highlighted filing

2024

Assets$1,511,510
Liabilities$29,046
Net Assets$1,482,464
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $426,3552010Revenue 2011: $443,703Expenses 2011: $474,940Net Income 2011: -$31,2372011Expenses 2012: $414,0792012Revenue 2013: $438,716Expenses 2013: $473,487Net Income 2013: -$34,7712013Revenue 2014: $412,113Expenses 2014: $384,738Net Income 2014: $27,3752014Revenue 2015: $416,373Expenses 2015: $432,259Net Income 2015: -$15,8862015Revenue 2016: $369,456Expenses 2016: $338,648Net Income 2016: $30,8082016Revenue 2017: $367,050Expenses 2017: $382,943Net Income 2017: -$15,8932017Revenue 2018: $321,237Expenses 2018: $307,071Net Income 2018: $14,1662018Revenue 2019: $341,328Expenses 2019: $374,948Net Income 2019: -$33,6202019Revenue 2020: $230,202Expenses 2020: $248,824Net Income 2020: -$18,6222020Revenue 2021: $241,238Expenses 2021: $211,377Net Income 2021: $29,8612021Revenue 2022: $1,619,870Expenses 2022: $220,260Net Income 2022: $1,399,6102022Revenue 2023: $294,107Expenses 2023: $344,207Net Income 2023: -$50,1002023Revenue 2024: $295,911Expenses 2024: $252,212Net Income 2024: $43,6992024

Highlighted filing

2024

Revenue$295,911
Expenses$252,212
Net Income$43,699
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,511,510
Liabilities
$29,046
Net assets
$1,482,464
Revenue
$295,911
Expenses
$252,212
Net income
$43,699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$0.30$0.25$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.03$1.44$0.29$0.34$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.49$1.62$0.22$1.40
2021Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.09$0.24$0.21$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.11$0.05$0.06$0.23$0.25$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.08$0.34$0.37$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.15$0.04$0.11$0.32$0.31$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.04$0.10$0.37$0.38$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.04$0.12$0.37$0.34$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.08$0.42$0.43$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.05$0.10$0.41$0.38$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.05$0.07$0.44$0.47$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.05$0.11$0.41
2011Summary only. Only limited summary data is available for this year.$0.16$0.04$0.12$0.44$0.47$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.15$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$295,911
Mission and Program Overview

Mission

Operate and maintain fraternal lodge system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,000,670$980,295▼ $20,375
Cash and Non-Interest-Bearing Accounts$423,609$479,085▲ $55,476
Accounts Receivable$51,262$52,130▲ $868
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,475,541$1,511,510▲ $35,969
Liabilities
Accounts Payable and Accrued Expenses$34,041$29,046▼ $4,995
Total Liabilities$34,041$29,046▼ $4,995
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,441,500$1,482,464▲ $40,964
Total Net Assets Fund Balance$1,441,500$1,482,464▲ $40,964
Total Liabilities and Net Assets / Fund Balance$1,475,541$1,511,510▲ $35,969

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$27,533$27,533
Other Land Buildings$0$18,145$18,145

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$8,050----
2020$9,525---$8,050
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Denise FurnariPast President
Rodolfo ViscomiPresident
Marisa Ranalli1st Vice President
Kathi Young2nd Vice President
Agnes NobileTrustee
Anthony IsgroTrustee
Eleanora DiRuzzaTrustee
Eric WaughTrustee
Ian HatfieldTrustee
Lilia ViscomiTrustee
Matthew EzekielTrustee
Salvatore CircostaTrustee
Sylvia Pacetti-PoirierTrustee
Pio FrittittaFinancial Secretary
Brenda BuonannoOrator
Rita AndersonRecording Secretary
Armand BuonannoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$146,510
Investment Income
$64,746
Other Revenue
$84,655
Change in Net Assets
$43,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$295,911
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,735
Total Revenue per Audited Statements
$293,176
Total Revenue per Form 990
$295,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,779
Salaries, Compensation, and Employee Benefits$98,050
Total Fundraising Expense$17,895
Grants and Similar Amounts Paid$383
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$86,845-$86,845
Conferences and Meetings--$13,422$13,422
All Other Expenses-$4,091$4,473$8,564
Payroll Taxes-$6,929-$6,929
Fees for Services Accounting-$6,100-$6,100
Office Expenses-$5,315-$5,315
Occupancy-$4,400-$4,400
Other Employee Benefits-$4,276-$4,276
Travel-$3,636-$3,636
Insurance-$2,980-$2,980
Information Technology-$2,653-$2,653
Other Expenses$17,773$2,607-$2,607
Grants to Domestic Orgs$383--$383
Total Functional Expenses$100,917$133,400$17,895$252,212

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$252,212
Total Expenses per Audited Statements$252,212
Total Expenses per Form 990$252,212
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The State Council reviews Form 990 for any errors or ommissions and verfies information and consistency with audited financial statements, accounting records and other documents maintained by the Organization.”

Form 990, Part VI, Section B, line 12C

“Members are required to sign an acknowledgement form upon appointment to the State Council disclosing that no conflicts of interest exist. The Members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their term of affilitation.”

Form 990, Part VI, Section B, line 15

“The State Council of the Grand Lodge of Massachusetts sets and reviews the annual salary for the Executive Director and the other employees of the Organization.”

Form 990, Part VI, Section C, line 19

“The Lodge makes available its governing documents via website and upon request.”

Filing and Contact Details

Filer

Filer Name
Sons of Italy in America
EIN
04-1850950
Phone
6174895234
Address
85 River Street 2, Waltham, MA 02453

Signing Officer

Name
Rodolfo Viscomi
Title
President
Phone
6174895234
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodolfo Viscomi
Formed
1914
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
1
Volunteers
0

Preparer

Firm
Crr Llp
Address
545 Salem Street, Wakefield, MA 01880
Preparer
Richard P Daigle CPA
Phone
7812797788
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“No changes were made prior year.”

Financial Statement Notes

Part V, Line 4:

“These funds are to be used for the creation and maintenance of an archive and historical museum.”

Part X, Line 2:

“Financial Accounting Standards Board (FASB) issued ASC Topic 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. As of December 31, 2024, the General Fund had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The General Fund's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which was zero at the adoption date and for the year ended December 31, 2024. Generally, the General Fund's preceding three tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process.”

Raw XML AppendixShowing 400 of 503 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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IRS990/Form990PartVIISectionAGrp/PersonNm0Rodolfo Viscomi
IRS990/Form990PartVIISectionAGrp/PersonNm1Marisa Ranalli
IRS990/Form990PartVIISectionAGrp/PersonNm2Kathi Young
IRS990/Form990PartVIISectionAGrp/PersonNm3Denise Furnari
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IRS990/Form990PartVIISectionAGrp/PersonNm7Armand Buonanno
IRS990/Form990PartVIISectionAGrp/PersonNm8Salvatore Circosta
IRS990/Form990PartVIISectionAGrp/PersonNm9Sylvia Pacetti-Poirier
IRS990/Form990PartVIISectionAGrp/PersonNm10Lilia Viscomi
IRS990/Form990PartVIISectionAGrp/PersonNm11Agnes Nobile
IRS990/Form990PartVIISectionAGrp/PersonNm12Eric Waugh
IRS990/Form990PartVIISectionAGrp/PersonNm13Ian Hatfield
IRS990/Form990PartVIISectionAGrp/PersonNm14Eleanora DiRuzza
IRS990/Form990PartVIISectionAGrp/PersonNm15Matthew Ezekiel
IRS990/Form990PartVIISectionAGrp/PersonNm16Anthony Isgro
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Orator
IRS990/Form990PartVIISectionAGrp/TitleTxt5Recording Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Financial Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01914
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0383
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0383
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0295911
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02653
IRS990/InformationTechnologyGrp/TotalAmt02653
IRS990/InsuranceGrp/ManagementAndGeneralAmt02980
IRS990/InsuranceGrp/TotalAmt02980
IRS990/InvestmentIncomeGrp/ExclusionAmt064746
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt064746
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01000670
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0980295
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt045678
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt045678
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Operate and maintain fraternal lodge system.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01441500
IRS990/NetAssetsOrFundBalancesEOYAmt01482464
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-2735
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01441500
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01482464
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04400
IRS990/OccupancyGrp/TotalAmt04400
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05315
IRS990/OfficeExpensesGrp/TotalAmt05315
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04276
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04276
IRS990/OtherExpensesGrp/Desc0National Dues
IRS990/OtherExpensesGrp/Desc1Advertising Magazine
IRS990/OtherExpensesGrp/Desc2Application
IRS990/OtherExpensesGrp/Desc3Repairs and maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03568
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12607
IRS990/OtherExpensesGrp/ProgramServicesAmt082761
IRS990/OtherExpensesGrp/ProgramServicesAmt117773
IRS990/OtherExpensesGrp/TotalAmt082761
IRS990/OtherExpensesGrp/TotalAmt117773
IRS990/OtherExpensesGrp/TotalAmt23568
IRS990/OtherExpensesGrp/TotalAmt32607
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Administrative reimbur
IRS990/OtherRevenueMiscGrp/Desc1Fundraising revenue
IRS990/OtherRevenueMiscGrp/Desc2Merchandise sales
IRS990/OtherRevenueMiscGrp/ExclusionAmt046425
IRS990/OtherRevenueMiscGrp/ExclusionAmt129135
IRS990/OtherRevenueMiscGrp/ExclusionAmt29095
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt046425
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt129135
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt29095
IRS990/OtherRevenueTotalAmt084655
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt086845
IRS990/OtherSalariesAndWagesGrp/TotalAmt086845
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06929
IRS990/PayrollTaxesGrp/TotalAmt06929
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Rodolfo Viscomi
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Per capita income
IRS990/ProgramServiceRevenueGrp/Desc1Application fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0143504
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0143504
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13006
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt02929
IRS990/PYInvestmentIncomeAmt027224
IRS990/PYOtherExpensesAmt0235955
IRS990/PYOtherRevenueAmt0122368
IRS990/PYProgramServiceRevenueAmt0144515
IRS990/PYRevenuesLessExpensesAmt0-50100
IRS990/PYSalariesCompEmpBnftPaidAmt0105323
IRS990/PYTotalExpensesAmt0344207
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0294107
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt043699
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0146510
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt08050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt08050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01475
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt09525
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt08050
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027533
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027533
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0252212
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2735
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018145
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018145
IRS990ScheduleD/RevenueNotReportedAmt0-2735
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0295911
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0These funds are to be used for the creation and maintenance of an archive and historical museum.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Financial Accounting Standards Board (FASB) issued ASC Topic 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. As of December 31, 2024, the General Fund had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The General Fund's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which was zero at the adoption date and for the year ended December 31, 2024. Generally, the General Fund's preceding three tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0252212
IRS990ScheduleD/TotalRevenuePerForm990Amt0295911
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0293176
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0252212
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The State Council reviews Form 990 for any errors or ommissions and verfies information and consistency with audited financial statements, accounting records and other documents maintained by the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are required to sign an acknowledgement form upon appointment to the State Council disclosing that no conflicts of interest exist. The Members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their term of affilitation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The State Council of the Grand Lodge of Massachusetts sets and reviews the annual salary for the Executive Director and the other employees of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Lodge makes available its governing documents via website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No changes were made prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Benefit Insurance Commission
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OSIA Charitable & Educational Trust
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042900144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1046190445
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(8) & (c)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternal Benefit
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt085 River Street Suite 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt185 River Street Suite 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Waltham
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Waltham
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002453
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102453

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