Civic Intelligence

Masonic Education and Charity Trust

990 • Fiscal year 2010 • EIN 04-2104701

Sep 01, 2009 to Aug 31, 2010 • Filed on May 03, 2011

186 Tremont Street02111
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

1st percentile

0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2010 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2010

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2010

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2010

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2010

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2010

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

$134,392,940

No earlier filing loaded for comparison.

Net Assets

$134,358,084

No earlier filing loaded for comparison.

Liabilities

$34,856

No earlier filing loaded for comparison.

Revenue

-

No earlier filing loaded for comparison.

Expenses

$27,160,292

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150M$100M$50M$0Assets 2010: $134,392,940Liabilities 2010: $34,856Net Assets 2010: $134,358,0842010Assets 2011: $137,253,670Liabilities 2011: $65,704Net Assets 2011: $137,187,9662011Assets 2012: $126,979,305Liabilities 2012: $195,100Net Assets 2012: $126,784,2052012Assets 2013: $119,499,867Liabilities 2013: $48,797Net Assets 2013: $119,451,0702013Assets 2014: $120,577,325Liabilities 2014: $30,108Net Assets 2014: $120,547,2172014Assets 2015: $101,569,075Liabilities 2015: $73,004,783Net Assets 2015: $28,564,2922015Assets 2016: $90,235,342Liabilities 2016: $60,782,729Net Assets 2016: $29,452,6132016Assets 2017: $90,717,386Liabilities 2017: $60,322,534Net Assets 2017: $30,394,8522017Assets 2018: $72,469,358Liabilities 2018: $41,903,340Net Assets 2018: $30,566,0182018Assets 2019: $75,775,148Liabilities 2019: $44,468,567Net Assets 2019: $31,306,5812019Assets 2020: $82,618,373Liabilities 2020: $47,691,254Net Assets 2020: $34,927,1192020Assets 2021: $96,275,702Liabilities 2021: $56,583,007Net Assets 2021: $39,692,6952021Assets 2022: $83,696,851Liabilities 2022: $48,128,572Net Assets 2022: $35,568,2792022Assets 2023: $83,689,507Liabilities 2023: $47,440,649Net Assets 2023: $36,248,8582023Assets 2024: $92,460,420Liabilities 2024: $52,597,946Net Assets 2024: $39,862,4742024

Highlighted filing

2010

Assets$134,392,940
Liabilities$34,856
Net Assets$134,358,084

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $27,160,2922010Revenue 2011: $15,404,896Expenses 2011: $14,559,532Net Income 2011: $845,3642011Expenses 2012: $18,917,9752012Revenue 2013: $11,476,883Expenses 2013: $16,718,615Net Income 2013: -$5,241,7322013Revenue 2014: $6,295,773Expenses 2014: $16,061,154Net Income 2014: -$9,765,3812014Revenue 2015: $3,663,126Expenses 2015: $1,729,083Net Income 2015: $1,934,0432015Revenue 2016: $3,938,132Expenses 2016: $1,873,204Net Income 2016: $2,064,9282016Revenue 2017: $1,916,397Expenses 2017: $2,372,945Net Income 2017: -$456,5482017Revenue 2018: $5,364,253Expenses 2018: $1,847,005Net Income 2018: $3,517,2482018Revenue 2019: $239,455Expenses 2019: $1,454,310Net Income 2019: -$1,214,8552019Revenue 2020: $2,222,498Expenses 2020: $1,648,521Net Income 2020: $573,9772020Revenue 2021: $2,778,854Expenses 2021: $1,732,172Net Income 2021: $1,046,6822021Revenue 2022: $4,697,309Expenses 2022: $1,787,449Net Income 2022: $2,909,8602022Revenue 2023: $1,098,006Expenses 2023: $2,132,108Net Income 2023: -$1,034,1022023Revenue 2024: $2,196,162Expenses 2024: $1,848,562Net Income 2024: $347,6002024

Highlighted filing

2010

Revenue-
Expenses$27,160,292
Net Income-
Jump To
Filing Snapshot
Filing Period
Sep 1, 2009 to Aug 31, 2010
Signed
May 3, 2011
Return Version
2009v1.7
Gross Receipts
$167,056,712
Mission and Program Overview

Mission

To hold and invest funds for related masonic organizations and distribute income earned to them and to return their invessted funds when required in order to fulfill the requirements and obligations of freemasonry: freemasonry (often simplified to "masonry") enhances and strengthens the character of the individual man by providing opportunities for fellowship, charity, education, and leadership based on the three ancient masonic tenets: brotherly love, relief, and truth. Massachusetts freemasonry is a crowning legacy of this venerable heritage as we strive to "make good men better."

Filing and Contact Details

Filer

EIN
04-2104701
Raw XML AppendixShowing 400 of 549 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.

Path#Value
IRS990/AccountantCompileOrReview00
IRS990/ActivitiesConductedPartnership00
IRS990/ActivityOrMissionDescription0To hold and invest funds for related masonic organizations and distribute income earned to them and to return their invested funds when required.
IRS990/AddressPrincipalOfficerUS/AddressLine10186 TREMONT STREET
IRS990/AddressPrincipalOfficerUS/City0BOSTON
IRS990/AddressPrincipalOfficerUS/State0MA
IRS990/AddressPrincipalOfficerUS/ZIPCode002111
IRS990/AllOtherContributions03739956
IRS990/AnnualDisclosureCoveredPersons01
IRS990/AuditCommittee01
IRS990/BalanceSheetAmountsReported01
IRS990/BenefitsPaidToMembersCY00
IRS990/BsnssRltnshpThruFamilyMember00
IRS990/BsnssRltnshpWithOrganization00
IRS990/CashNonInterestBearing/BOY0111553
IRS990/CashNonInterestBearing/EOY094199
IRS990/ChangesToOrganizingDocs00
IRS990/CollectionsOfArt01
IRS990/CompensationFromOtherSources00
IRS990/CompensationProcessCEO00
IRS990/CompensationProcessOther00
IRS990/ComplianceWithBackupWitholding01
IRS990/ConferencesMeetings/ManagementAndGeneral06764
IRS990/ConferencesMeetings/Total06764
IRS990/ConflictOfInterestPolicy01
IRS990/ConservationEasements00
IRS990/ConsolidatedAuditFinancialStmt01
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine105200 town center circle
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine11po box 371509
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City0boca raton
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City1pittsburgh
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State0FL
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State1PA
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode033486
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode115251
IRS990/ContractorCompensation/Compensation0161921
IRS990/ContractorCompensation/Compensation1112086
IRS990/ContractorCompensation/DescriptionOfServices0INVESTMENT MANAGEMENT FEES
IRS990/ContractorCompensation/DescriptionOfServices1INVESTMENT MANAGEMENT FEES
IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine10mercator asset management
IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine11mellon capital management corp
IRS990/ContributionsGrantsCurrentYear03739956
IRS990/ContributionsGrantsPriorYear02100606
IRS990/CreditCounseling00
IRS990/DecisionsSubjectToApproval00
IRS990/DeductibleContributionsOfArt00
IRS990/DeductibleNonCashContributions00
IRS990/DelegationOfManagementDuties00
IRS990/DescribedIn501C301
IRS990/Description0The masonic education and charitable trust holds and invests funds for the masonic home, the grand lodge of masons in massachusetts and other masonic organizations. net income and funds are distributed to these organizations for their charitable programs as described below:The essential qualities Masons share in their diverse lives are a belief in a Supreme Being and a desire to strive for:**fellowship with other Masons **high moral standards **kindness in the home **courtesy in society **honesty in business **fairness in all dealings Being a Mason:Being a Mason is about a father helping his son make better decisions; a business leader striving to bring morality to the workplace; a thoughtful man learning to work through tough issues in his life. Fellowship, Friendship and Community Service:Throughout a Mason's life, fellowship and friendship is a key component, as well as community service. The typical Mason wants to continue to grow as a man and to benefit society.Fellowship:By attending Masonic Lodge meetings and learning from your fellow Masons, you'll strengthen the bonds of fellowship as you join together with like-minded men who share ideals of both a moral and metaphysical nature. You'll enjoy the friendship of other Masons in the community, and you'll be welcomed as a "brother" by Masons everywhere in the world. Freemasonry also promises that should you ever be overtaken by misfortune, sickness, or adversity through no fault of your own, the hands of our great fraternity will be stretched forth to aid and assist you.Charity:From its earliest days, charity has been the most visible Masonic activity. Freemasons have always been devoted to caring for disadvantaged children, the sick and the elderly. In fact, Masons in North America give away approximately $3 million to national and local charities each day, of which more than 70% is directed toward the general public. Masons are also actively involved in a great deal of community volunteer work. Education:The Grand Lodge of Massachusetts has advocated the education of its members since its earliest years. Its ceremonies provide instruction to all members, supplemented by various other activities such as seminars, lectures, workshops, and reading. Because Freemasonry is an esoteric society, certain aspects of its work are not generally disclosed to the public. Freemasonry uses an initiatory system of degrees to explore ethical and philosophical issues, and the system is less effective if the observer knows beforehand what will happen. It is described in Masonic craft ritual as "a beautiful system of morality veiled in allegory and illustrated by symbols." Leadership:Freemasonry offers its members leadership opportunities at the lodge, District, and Grand Lodge level. As Freemasons progress through the Craft, they discover different aspects of themselves and develop a range of skills that even they might not have known they possessed. By developing leadership techniques that fit their personality, Masons unlock the door to their full potential. For more than 10 years the Grand Lodge of Massachusetts has sponsored the Masonic Leadership Institute for its members to strengthen leadership within our Fraternity and to contribute to the personal growth of Massachusetts Masons. Masonic Health System (MHS) of Massachusetts was established in 2001 to continue the Masonic tradition of caring. MHS provides a continuum of quality services and programs to those in need by proudly sponsoring the following: The Overlook Life Care CommunityA 219 independent living residence Continuing Care Retirement Community (CCRC) on the Charlton campus comprised of 205 apartments and 14 cottages. The Overlook Life Care Community is designed to offer high quality, maintenance-free living and relieve future health care concerns with complete peace of mind. Life care guarantees resident's lifetime access to enhanced living and skilled nursing care, should they ever require those services. At The Overloo
IRS990/DisregardedEntity00
IRS990/DocumentRetentionPolicy01
IRS990/DonorAdvisedFunds00
IRS990/ElectionOfBoardMembers00
IRS990/ExcessBenefitTransaction00
IRS990/Expense026248531
IRS990/FamilyOrBusinessRelationship00
IRS990/FederalGrantAuditRequired00
IRS990/FeesForServicesAccounting/ManagementAndGeneral059155
IRS990/FeesForServicesAccounting/Total059155
IRS990/FeesForServicesInvstMgmntFees/ManagementAndGeneral0666134
IRS990/FeesForServicesInvstMgmntFees/Total0666134
IRS990/FeesForServicesOther/ManagementAndGeneral07102
IRS990/FeesForServicesOther/Total07102
IRS990/FinancialStatementConsolidated0X
IRS990/FollowSFAS1170X
IRS990/ForeignActivities00
IRS990/ForeignFinancialAccount01
IRS990/ForeignOffice00
IRS990/Form8282PropertyDisposedOf00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek01.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek118.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek21.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek31.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek41.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek51.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek61.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek71.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek81.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek91.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek1015.00
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector0X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector1X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector2X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector3X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector4X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector5X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector6X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector7X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector8X
IRS990/Form990PartVIISectionA/NamePerson0robert quinn
IRS990/Form990PartVIISectionA/NamePerson1craig s macpherson
IRS990/Form990PartVIISectionA/NamePerson2stephen a burrall jr
IRS990/Form990PartVIISectionA/NamePerson3clark b loth
IRS990/Form990PartVIISectionA/NamePerson4thomas bruce
IRS990/Form990PartVIISectionA/NamePerson5stephen b kistner
IRS990/Form990PartVIISectionA/NamePerson6e joel peterson
IRS990/Form990PartVIISectionA/NamePerson7james a manninen
IRS990/Form990PartVIISectionA/NamePerson8donald g hicks
IRS990/Form990PartVIISectionA/NamePerson9roger w pageau
IRS990/Form990PartVIISectionA/NamePerson10lawrence j smith jr
IRS990/Form990PartVIISectionA/Officer0X
IRS990/Form990PartVIISectionA/Officer1X
IRS990/Form990PartVIISectionA/Officer2X
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation18904
IRS990/Form990PartVIISectionA/OtherCompensation20
IRS990/Form990PartVIISectionA/OtherCompensation30
IRS990/Form990PartVIISectionA/OtherCompensation40
IRS990/Form990PartVIISectionA/OtherCompensation50
IRS990/Form990PartVIISectionA/OtherCompensation60
IRS990/Form990PartVIISectionA/OtherCompensation70
IRS990/Form990PartVIISectionA/OtherCompensation80
IRS990/Form990PartVIISectionA/OtherCompensation90
IRS990/Form990PartVIISectionA/OtherCompensation101616
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization10
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization20
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization30
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization40
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization50
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization60
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization70
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization80
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization90
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization100
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs1105856
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs20
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs40
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs50
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs60
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs70
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs80
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs90
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10116162
IRS990/Form990PartVIISectionA/Title0clerk
IRS990/Form990PartVIISectionA/Title1trustee
IRS990/Form990PartVIISectionA/Title2trustee
IRS990/Form990PartVIISectionA/Title3trustee
IRS990/Form990PartVIISectionA/Title4trustee
IRS990/Form990PartVIISectionA/Title5trustee
IRS990/Form990PartVIISectionA/Title6trustee
IRS990/Form990PartVIISectionA/Title7trustee
IRS990/Form990PartVIISectionA/Title8trustee
IRS990/Form990PartVIISectionA/Title9president
IRS990/Form990PartVIISectionA/Title10treasurer
IRS990/Form990ProvidedToGoverningBody01
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FundraisingActivities00
IRS990/FundsToPayPremiums00
IRS990/GainOrLoss/Securities02880839
IRS990/Gaming00
IRS990/GrantsAndSimilarAmntsCY026248531
IRS990/GrantsAndSimilarAmntsPriorYear014440239
IRS990/GrantsToDomesticOrgs/ProgramServices026248531
IRS990/GrantsToDomesticOrgs/Total026248531
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations01
IRS990/GrantToRelatedPerson00
IRS990/GrossAmountSalesAssets/Securities0159951448
IRS990/GrossReceipts0167056712
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt01
IRS990/Insurance/ManagementAndGeneral015044
IRS990/Insurance/Total015044
IRS990/InvestmentIncomeCurrentYear06246147
IRS990/InvestmentIncome/ExclusionAmount03365308
IRS990/InvestmentIncomePriorYear0-1902703
IRS990/InvestmentIncome/TotalRevenueColumn03365308
IRS990/InvestmentInJointVenture00
IRS990/InvestmentsOtherSecurities/BOY018419039
IRS990/InvestmentsOtherSecurities/EOY04301501
IRS990/InvestmentsPubTradedSecurities/BOY0125072422
IRS990/InvestmentsPubTradedSecurities/EOY0114828383
IRS990/LessCostOthBasisSalesExpenses/Securities0157070609
IRS990/LoanToOfficerOrDQP00
IRS990/LobbyingActivities00
IRS990/LocalChapters00
IRS990/MaterialDiversionOrMisuse00
IRS990/MembersOrStockholders00
IRS990/MethodOfAccountingAccrual0X
IRS990/MinutesOfCommittees01
IRS990/MinutesOfGoverningBody01
IRS990/MissionDescription0To hold and invest funds for related masonic organizations and distribute income earned to them and to return their invested funds when required in order for to fulfill the requirements and obligations of Freemasonry:Freemasonry (often simplified to "Masonry") enhances and strengthens the character of the individual man by providing opportunities for fellowship, charity, education, and leadership based on the three ancient Masonic tenets: Brotherly Love, Relief and Truth. Massachusetts Freemasonry is a crowning legacy of this venerable heritage as we strive to "make good men better."
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/NameOfForeignCountry0NL
IRS990/NameOfPrincipalOfficerPerson0LAWRENCE J SMITH JR
IRS990/NbrIndependentVotingMembers09
IRS990/NbrVotingGoverningBodyMembers09
IRS990/NbrVotingMembersGoverningBody09
IRS990/NetAssetsOrFundBalancesBOY0144453047
IRS990/NetAssetsOrFundBalancesEOY0134358084
IRS990/NetGainOrLossInvestments/ExclusionAmount02880839
IRS990/NetGainOrLossInvestments/TotalRevenueColumn02880839
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NoListedPersonsCompensated0X
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers09
IRS990/NumberIndividualsGT100K02
IRS990/NumberOfContractorsGT100K02
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/OfficerEntityWithBsnssRltnshp00
IRS990/OfficerMailingAddress00
IRS990/Organization501c0X
IRS990/OtherAssetsTotal/BOY011757
IRS990/OtherAssetsTotal/EOY011945
IRS990/OtherExpensePriorYear0780476
IRS990/OtherExpensesCurrentYear0911761
IRS990/OtherExpenses/Description0bad debts
IRS990/OtherExpenses/Description1taxes
IRS990/OtherExpenses/ManagementAndGeneral0157212
IRS990/OtherExpenses/ManagementAndGeneral1350
IRS990/OtherExpenses/Total0157212
IRS990/OtherExpenses/Total1350
IRS990/OtherLiabilities/BOY0857847
IRS990/OtherLiabilities/EOY034856
IRS990/OtherRevenueCurrentYear00
IRS990/OtherRevenuePriorYear09701
IRS990/OtherWebsite0X
IRS990/PartialLiquidation00
IRS990/PermanentlyRestrictedNetAssets/BOY018338219
IRS990/PermanentlyRestrictedNetAssets/EOY018358310
IRS990/PledgesAndGrantsReceivable/BOY0338354
IRS990/PledgesAndGrantsReceivable/EOY0181142
IRS990/PoliticalActivities00
IRS990/PremiumsPaid00
IRS990/PriorExcessBenefitTransaction00
IRS990/ProfessionalFundraising00
IRS990/ProgramServiceRevenueCY00
IRS990/ProhibitedTaxShelterTrans00
IRS990/QuidProQuoContributions00
IRS990/RegularMonitoringEnforcement01
IRS990/RelatedEntity01
IRS990/RelatedOrgControlledEntity00
IRS990/RevenuesLessExpensesCY0-17174189
IRS990/RevenuesLessExpensesPriorYear0-15013111
IRS990/SalariesEtcCurrentYear00
IRS990/SavingsAndTempCashInvestments/BOY01357769
IRS990/SavingsAndTempCashInvestments/EOY014975770
IRS990ScheduleA/CertificationCheckbox0X
IRS990ScheduleA/ContribBy35ControlledEntity00
IRS990ScheduleA/ContribByControllingIndividual00
IRS990ScheduleA/ContributionByRelatedParty00
IRS990ScheduleA/SumOfAmounts026248531
IRS990ScheduleA/SupportedOrgInformation/Amount022352958
IRS990ScheduleA/SupportedOrgInformation/Amount13895573
IRS990ScheduleA/SupportedOrgInformation/EIN0043515688
IRS990ScheduleA/SupportedOrgInformation/EIN1041383607
IRS990ScheduleA/SupportedOrgInformation/ListedInGoverningDoc00
IRS990ScheduleA/SupportedOrgInformation/ListedInGoverningDoc11
IRS990ScheduleA/SupportedOrgInformation/Name/BusinessNameLine10masonic health systems of massachusetts inc
IRS990ScheduleA/SupportedOrgInformation/Name/BusinessNameLine11grand lodge of masons in massachusetts
IRS990ScheduleA/SupportedOrgInformation/OrganizedInUS01
IRS990ScheduleA/SupportedOrgInformation/OrganizedInUS11
IRS990ScheduleA/SupportedOrgInformation/SupportedOrganizationNotified01
IRS990ScheduleA/SupportedOrgInformation/SupportedOrganizationNotified11
IRS990ScheduleA/SupportedOrgInformation/TypeOfOrganization0501(c)(3)
IRS990ScheduleA/SupportedOrgInformation/TypeOfOrganization1501(c)(10)
IRS990ScheduleA/SupportingOrg509a3Type10X
IRS990ScheduleA/SupportingOrganization509a30X
IRS990ScheduleA/TotalNumberOfSupportedOrgs02
IRS990ScheduleA/WrittenIRSDetermination0X
IRS990ScheduleB/ContributorInfo/AggregateContributions0RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City0RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State0RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorNumber0RESTRICTED
IRS990/ScheduleBRequired01
IRS990ScheduleD/ArtPublicExhibitionAmts/AssetsInPartX00
IRS990ScheduleD/ArtPublicExhibitionAmts/RevenuesIncluded00
IRS990ScheduleD/BoardDesignatedEOYBalance00.61010
IRS990ScheduleD/CollectUsedForPreservation0X
IRS990ScheduleD/CollectUsedForPublicExhibition0X
IRS990ScheduleD/CollectUsedForScholarResearch0X
IRS990ScheduleD/CurrentYear/AdministrativeExpenses0202605
IRS990ScheduleD/CurrentYear/BeginningOfYearBalance0143491461
IRS990ScheduleD/CurrentYear/Contributions03739956
IRS990ScheduleD/CurrentYear/EndOfYearBalance0134105654
IRS990ScheduleD/CurrentYear/InvestmentEarningsOrLosses013325373
IRS990ScheduleD/CurrentYearMinus1Year/AdministrativeExpenses0715440
IRS990ScheduleD/CurrentYearMinus1Year/BeginningOfYearBalance0162346377
IRS990ScheduleD/CurrentYearMinus1Year/Contributions02933298
IRS990ScheduleD/CurrentYearMinus1Year/EndOfYearBalance0143491461
IRS990ScheduleD/CurrentYearMinus1Year/InvestmentEarningsOrLosses0-6363300
IRS990ScheduleD/CurrentYearMinus1Year/OtherExpenditures014709479
IRS990ScheduleD/CurrentYear/OtherExpenditures026248531
IRS990ScheduleD/EndowmentsHeldByRelatedOrgs00
IRS990ScheduleD/EndowmentsHeldByUnrelatedOrgs00
IRS990ScheduleD/ExcessOrDeficitForYear0-17174189
IRS990ScheduleD/ExcessOrDeficitPerFS0-10094963
IRS990ScheduleD/ExpensesNotRptdF99000
IRS990ScheduleD/ExpensesNotRptdOnFinStmt00
IRS990ScheduleD/ExpensesSubtotal027160292
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0Overlooking the Boston Common is the majestic, Grand Lodge of Masons in Massachusetts. One of the oldest institutions in downtown Boston, the current building at 186 Tremont Street is the third Grand Lodge structure erected on the site. Built in 1898, it houses many treasures of great historical significance. It has six meeting halls, a research library dedicated to Freemasonry, and the administrative offices for the Grand Lodge and other Masonic bodies and programs. The building and library are open to the public, and tours are available on Monday, Wednesday, and Friday at 10:30 am and 2:00 pm. Once you walk inside the building, you'll be in the Grand Lodge Lounge which is adorned with tessellated squares of black and white Terrazzo, punctuated by an attractive fountain with colored light and glass cases that display classic Masonic memorabilia. Also on the first floor is the Paul Revere banquet hall, decorated with a portrait of Revere and many eminent Freemasons. The Samuel Crocker Lawrence Library at the Grand Lodge of Massachusetts is reputed to contain the finest and most extensive collection of Masonic information in the Western Hemisphere. In addition to 70,000 volumes, it contains bound copies of Grand Lodge proceedings dating back to 1733.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation1The masonic education and charitable trust holds and invests funds for the masonic home, inc., the grand lodge of masons in massachusetts and other masonic organizations. net income and funds are distributed to these organizations for their charitable programs.
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation2The 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 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 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 Lodges Federal and state tax returns are open for examination for three years following the date filed.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0Part III, Line 4:
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier1Part V, Line 4:
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier2Part X:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference0Description of Intended Use of Endowment Funds:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference1Description of Uncertain Tax Positions Under FIN 48:
IRS990ScheduleD/HeldWorksOfArtAmts/AssetsInPartX00
IRS990ScheduleD/HeldWorksOfArtAmts/RevenuesIncluded00
IRS990ScheduleD/InvestmentExpenses0-666134
IRS990ScheduleD/InvestmentExpensesNotIncluded0666134
IRS990ScheduleD/NetUnrealizedGainsInvestments07745360
IRS990ScheduleD/NetUnrealizedGLOnInvestments07745360
IRS990ScheduleD/OtherAssets/BookValue011945
IRS990ScheduleD/OtherAssets/Description0accrued interest receivable
IRS990ScheduleD/OtherLiabilities/Amount034856
IRS990ScheduleD/OtherLiabilities/Description0annuities payable
IRS990ScheduleD/OtherSecurities/BookValue04301501
IRS990ScheduleD/OtherSecurities/Description0alternative investments
IRS990ScheduleD/OtherSecurities/MethodOfValuation0F
IRS990ScheduleD/PermanentEndowmentEOYBalance00.13690
IRS990ScheduleD/RevenueNotRptdF99007745360
IRS990ScheduleD/RevenueNotRptdOnFinStmt0666134
IRS990ScheduleD/RevenueSubtotal09319969
IRS990ScheduleD/SolicitedAssetsForSale00
IRS990ScheduleD/TermEndowmentEOYBalance00.25300
IRS990ScheduleD/TotalAdjustments07079226
IRS990ScheduleD/TotalBookValueOtherAssets011945
IRS990ScheduleD/TotalExpenses027160292
IRS990ScheduleD/TotalExpensesPerForm990027160292
IRS990ScheduleD/TotalOfAmounts034856
IRS990ScheduleD/TotalOfBookValueLandBuildings00
IRS990ScheduleD/TotalOfBookValueSecurities04301501
IRS990ScheduleD/TotalRevenue09986103
IRS990ScheduleD/TotalRevenuePerForm99009986103
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt027160292
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt017065329
IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0Schedule I, Part I, Line 2: MECT does not make grants or give other assistance to individuals or organizations other than those it was set up to directly support. Assistance to related organizations is given as needed.
IRS990ScheduleI/Form990ScheduleIPartIV/Identifier0Procedure for Monitoring Grants in the U.S.:
IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference0Part I, Line 2:
IRS990ScheduleI/RecipientTable/AddressUS/AddressLine1088 MASONIC HOME ROAD
IRS990ScheduleI/RecipientTable/AddressUS/AddressLine11186 TREMONT STREET
IRS990ScheduleI/RecipientTable/AddressUS/City0CHARLTON
IRS990ScheduleI/RecipientTable/AddressUS/City1BOSTON
IRS990ScheduleI/RecipientTable/AddressUS/State0MA
IRS990ScheduleI/RecipientTable/AddressUS/State1MA
IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode001507
IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode102111
IRS990ScheduleI/RecipientTable/AmountOfCashGrant022352958
IRS990ScheduleI/RecipientTable/AmountOfCashGrant13895573
IRS990ScheduleI/RecipientTable/EINOfRecipient0043515688
IRS990ScheduleI/RecipientTable/EINOfRecipient1041383607
IRS990ScheduleI/RecipientTable/IRCSection0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSection1501(C)(10)
IRS990ScheduleI/RecipientTable/PurposeOfGrant0OPERATIONAL SUPPORT - CHARITABLE: DEVELOP AND OFFER SERVICES AND PROGRAMS TO THE RESIDENTS OF THE COMMUNITY.
IRS990ScheduleI/RecipientTable/PurposeOfGrant1Operating a fraternal masonic grand lodge for subordinate lodges and their members with approximately 42,000 members in Massachusetts.
IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine10MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC
IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine11GRAND LODGE OF MASONS IN MASSACHUSETTS
IRS990ScheduleI/RecordsMaintained01
IRS990ScheduleI/TotalNbrOf501C3AndGovtGrants01
IRS990ScheduleI/TotalNbrOfOtherOrganizations01
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0An electronic copy was e-mailed to each trustee prior to filing.
IRS990ScheduleO/GeneralExplanation/Explanation1All members of the board of trustees, officers and key employees are required to complete a conflict of interest disclosure annually. the disclosures are reviewed and any potential conflicts are determined. If a potential conflict is found to exist, that individual is barred from participating in any deliberations or decisions relating to the conflicting matter.
IRS990ScheduleO/GeneralExplanation/Explanation2Our Forms 990 (current and prior three years) are available on the Official Website of the Attorney General of Massachusetts at www.charities.ago.state.ma.us and GuideStar at www2.guidestar.org. We also make our Form 990, Form 1023, Form 990-T, articles of incorporation, bylaws, governing documents, conflict of interest available to the public upon request. Our audited financial statements are also available on the Official Website of the Attorney General of Massachusetts at www.charities.ago.state.ma.us.
IRS990ScheduleO/GeneralExplanation/Explanation3THERE HAVE BEEN NO CHANGES IN THE COMMITTEE'S RESPONSIBILTY FOR THE OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/GeneralExplanation/Explanation4THE MASONIC EDUCATION & CHARITY TRUST ("THE TRUST") DOES NOT DIRECTLY INCUR ANY FUND RAISING EXPENSES. SUBSTANTIALLY ALL FUNDS ARE RAISED BY VOLUNTEERS. ADDITIONALLY, THE TRUST RECEIVES FUNDS AND INVESTS FUNDS ON BEHALF OF RELATED MASONIC ORGANIZATIONS. ANY FUND RAISING EXPENSES INCURRED BY THOSE ORGANIZATIONS WILL BE REFLECTED ON THEIR RESPECTIVE FORM 990 AS THOSE ORGANIZATIONS ACTUALLY INCUR FUND RAISING EXPENSES.
IRS990ScheduleO/GeneralExplanation/Identifier0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/GeneralExplanation/Identifier1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/GeneralExplanation/Identifier2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/GeneralExplanation/Identifier3FORM 990, PAGE 11, PART XI -FINANCIAL STMTS & REPORTING
IRS990ScheduleO/GeneralExplanation/Identifier4STATEMENT REGARDING FORM 990, PAGE 10, PART IX, LINE #24A:
IRS990ScheduleO/GeneralExplanation/ReturnReference0LINE 2C-DOES ORGANIZATION HAVE A COMMITTEE THAT ASSUMES OVERSIGHT OF AUDIT?
IRS990ScheduleO/GeneralExplanation/ReturnReference1DISTRIBUTIONS FOR CHARITABLE PURPOSES:
IRS990/ScheduleORequired01
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine10186 TREMONT STREET
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1188 MASONIC HOME ROAD
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1288 MASONIC HOME ROAD
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1388 MASONIC HOME ROAD
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1488 MASONIC HOME ROAD
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0BOSTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City1CHARLTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City2CHARLTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City3CHARLTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City4CHARLTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0MA
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State1MA
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State2MA
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State3MA
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State4MA
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode002111
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode101507
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode201507
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode301507
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode401507

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$92.5$52.6$39.9$2.20$1.85$0.35
2023Detailed filing. Detailed filing data is available for this year.$83.7$47.4$36.2$1.10$2.13$1.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$83.7$48.1$35.6$4.70$1.79$2.91
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$96.3$56.6$39.7$2.78$1.73$1.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.6$47.7$34.9$2.22$1.65$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$75.8$44.5$31.3$0.24$1.45$1.21
2018Detailed filing. Detailed filing data is available for this year.$72.5$41.9$30.6$5.36$1.85$3.52
2017Detailed filing. Detailed filing data is available for this year.$90.7$60.3$30.4$1.92$2.37$0.46
2016Detailed filing. Detailed filing data is available for this year.$90.2$60.8$29.5$3.94$1.87$2.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$102$73.0$28.6$3.66$1.73$1.93
2014Detailed filing. Detailed filing data is available for this year.$121$0.03$121$6.30$16.1$9.77
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$119$0.05$119$11.5$16.7$5.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$127$0.20$127$18.9
2011Summary only. Only limited summary data is available for this year.$137$0.07$137$15.4$14.6$0.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$134$0.03$134$27.2