Civic Intelligence

Masonic Education and Charity Trust

990 • Fiscal year 2013 • EIN 04-2104701

Sep 01, 2012 to Aug 31, 2013 • Filed on Apr 24, 2014

Organization ProfileWWW.MASSFREEMASONRY.ORG
186 Tremont StreetBoston, MA 02111
Siviq Scores

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

Liabilities / Assets

2nd percentile

0.00x

Higher debt load relative to assets than 2% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Liabilities / Revenue

4th percentile

0.00x

Higher debt load relative to revenue than 4% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Net Margin

4th percentile

-46%

Higher net margin than 4% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

9th percentile

-5.9%

Faster asset growth than 9% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2012 to 2013

Revenue Growth

12th percentile

-14%

Faster revenue growth than 12% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets2nd percentile

Assets

Down

$119,499,867

Down $7,479,438 (-5.9%) from 2012

Net Assets

Down

$119,451,070

Down $7,333,135 (-5.8%) from 2012

Liabilities

Down

$48,797

Down $146,303 (-75%) from 2012

Revenue And Expenses
Liabilities / Revenue4th percentileNet Margin4th percentile

Revenue

$11,476,883

No earlier filing loaded for comparison.

Expenses

Down

$16,718,615

Down $2,199,360 (-12%) from 2012

Net Income

-$5,241,732

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

2013

Assets$119,499,867
Liabilities$48,797
Net Assets$119,451,070
Open 2013 Filing

Operations Trend

Revenue Growth12th percentile

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

2013

Revenue$11,476,883
Expenses$16,718,615
Net Income-$5,241,732
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2012 to Aug 31, 2013
Signed
Apr 24, 2014
Return Version
2012v2.1
Gross Receipts
$11,476,883
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 551 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/AllOtherContributions0787010
IRS990/AnnualDisclosureCoveredPersons01
IRS990/AuditCommittee01
IRS990/BenefitsPaidToMembersCY00
IRS990/BenefitsPaidToMembersPriorYear00
IRS990/BsnssRltnshpThruFamilyMember00
IRS990/BsnssRltnshpWithOrganization00
IRS990/CashNonInterestBearing/BOY0132110
IRS990/CashNonInterestBearing/EOY03623
IRS990/ChangesToOrganizingDocs00
IRS990/CollectionsOfArt01
IRS990/CompensationFromOtherSources00
IRS990/CompensationProcessCEO00
IRS990/CompensationProcessOther00
IRS990/ConferencesMeetings/ManagementAndGeneral09217
IRS990/ConferencesMeetings/Total09217
IRS990/ConflictOfInterestPolicy01
IRS990/ConservationEasements00
IRS990/ConsolidatedAuditFinancialStmt00
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine10255 STATE STREET
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City0BOSTON
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State0MA
IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode002109
IRS990/ContractorCompensation/Compensation0112383
IRS990/ContractorCompensation/DescriptionOfServices0ADVISORY
IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine10NE PENSION CONSULTANT
IRS990/ContributionsGrantsCurrentYear0787010
IRS990/ContributionsGrantsPriorYear0683071
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 WILL 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 OVERL
IRS990/DisregardedEntity00
IRS990/DocumentRetentionPolicy01
IRS990/DonorAdvisedFunds00
IRS990/ElectionOfBoardMembers00
IRS990/ExcessBenefitTransaction00
IRS990/Expense016030493
IRS990/FamilyOrBusinessRelationship00
IRS990/FederalGrantAuditRequired00
IRS990/FeesForServicesAccounting/ManagementAndGeneral065650
IRS990/FeesForServicesAccounting/Total065650
IRS990/FeesForServicesInvstMgmntFees/ManagementAndGeneral0580088
IRS990/FeesForServicesInvstMgmntFees/Total0580088
IRS990/FeesForServicesOther/ManagementAndGeneral08647
IRS990/FeesForServicesOther/Total08647
IRS990/FollowSFAS1170X
IRS990/ForeignActivities00
IRS990/ForeignFinancialAccount01
IRS990/ForeignOffice00
IRS990/Form8282PropertyDisposedOf00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek06.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek11.00
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/AverageHoursPerWeek1025.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek1117.50
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated034.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated11.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated20.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated30.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated40.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated50.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated60.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated70.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated80.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated90.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated1010.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeekRelated1117.50
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/IndividualTrusteeOrDirector9X
IRS990/Form990PartVIISectionA/NamePerson0RICHARD J STEWART
IRS990/Form990PartVIISectionA/NamePerson1DONALD G HICKS JR
IRS990/Form990PartVIISectionA/NamePerson2ROBERT C QUINN
IRS990/Form990PartVIISectionA/NamePerson3THOMAS L BRUCE
IRS990/Form990PartVIISectionA/NamePerson4E JOEL PETERSON
IRS990/Form990PartVIISectionA/NamePerson5JAMES A MANNINEN
IRS990/Form990PartVIISectionA/NamePerson6JOSEPH C DENICOLA
IRS990/Form990PartVIISectionA/NamePerson7MICHAEL J BOUCHER
IRS990/Form990PartVIISectionA/NamePerson8THOMAS R APPLETON II
IRS990/Form990PartVIISectionA/NamePerson9CALLUM JF MACLEAN
IRS990/Form990PartVIISectionA/NamePerson10LAWRENCE J SMITH JR
IRS990/Form990PartVIISectionA/NamePerson11CRAIG MACPHERSON
IRS990/Form990PartVIISectionA/Officer0X
IRS990/Form990PartVIISectionA/Officer1X
IRS990/Form990PartVIISectionA/Officer2X
IRS990/Form990PartVIISectionA/Officer3X
IRS990/Form990PartVIISectionA/Officer4X
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation10
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/OtherCompensation108292
IRS990/Form990PartVIISectionA/OtherCompensation1114071
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/ReportableCompFromOrganization110
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10
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/ReportableCompFromRelatedOrgs10113919
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs11103500
IRS990/Form990PartVIISectionA/Title0PRESIDENT
IRS990/Form990PartVIISectionA/Title1TREASURER
IRS990/Form990PartVIISectionA/Title2CLERK
IRS990/Form990PartVIISectionA/Title3TRUSTEE
IRS990/Form990PartVIISectionA/Title4TRUSTEE
IRS990/Form990PartVIISectionA/Title5TRUSTEE
IRS990/Form990PartVIISectionA/Title6TRUSTEE
IRS990/Form990PartVIISectionA/Title7TRUSTEE
IRS990/Form990PartVIISectionA/Title8TRUSTEE
IRS990/Form990PartVIISectionA/Title9TRUSTEE
IRS990/Form990PartVIISectionA/Title10TREASURER (THRU 10/12)
IRS990/Form990PartVIISectionA/Title11ASST. TREASURER
IRS990/Form990ProvidedToGoverningBody01
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FSAuditedBasis/FinancialStatementSeparate0X
IRS990/FundraisingActivities00
IRS990/FundsToPayPremiums00
IRS990/GainOrLoss/Securities09743937
IRS990/Gaming00
IRS990/Grants016030493
IRS990/GrantsAndSimilarAmntsCY016030493
IRS990/GrantsAndSimilarAmntsPriorYear018163789
IRS990/GrantsToDomesticOrgs/ProgramServices016030493
IRS990/GrantsToDomesticOrgs/Total016030493
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations01
IRS990/GrantToRelatedPerson00
IRS990/GrossAmountSalesAssets/Securities09743937
IRS990/GrossReceipts011476883
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt01
IRS990/IndoorTanningServices00
IRS990/InfoInScheduleOPartIII0X
IRS990/InfoInScheduleOPartVI0X
IRS990/Insurance/ManagementAndGeneral016964
IRS990/Insurance/Total016964
IRS990/InvestmentIncomeCurrentYear010689873
IRS990/InvestmentIncome/ExclusionAmount0945936
IRS990/InvestmentIncomePriorYear07645889
IRS990/InvestmentIncome/TotalRevenueColumn0945936
IRS990/InvestmentInJointVenture00
IRS990/InvestmentsOtherSecurities/BOY051900892
IRS990/InvestmentsOtherSecurities/EOY096302315
IRS990/InvestmentsPubTradedSecurities/BOY066862730
IRS990/InvestmentsPubTradedSecurities/EOY022608911
IRS990/LessCostOthBasisSalesExpenses/Securities00
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/NameOfForeignCountry0SZ
IRS990/NameOfPrincipalOfficerPerson0HARVEY J WAUGH
IRS990/NbrIndependentVotingMembers010
IRS990/NbrVotingGoverningBodyMembers010
IRS990/NbrVotingMembersGoverningBody010
IRS990/NetAssetsOrFundBalancesBOY0126784205
IRS990/NetAssetsOrFundBalancesEOY0119451070
IRS990/NetGainOrLossInvestments/ExclusionAmount09743937
IRS990/NetGainOrLossInvestments/TotalRevenueColumn09743937
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers010
IRS990/NumberIndividualsGT100K00
IRS990/NumberOfContractorsGT100K01
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/OfficerEntityWithBsnssRltnshp00
IRS990/OfficerMailingAddress00
IRS990/Organization501c30X
IRS990/OtherAssetsTotal/BOY02330
IRS990/OtherAssetsTotal/EOY013500
IRS990/OtherExpensePriorYear0754186
IRS990/OtherExpensesCurrentYear0688122
IRS990/OtherExpenses/Description0ANNUITY HOLDERS
IRS990/OtherExpenses/Description1EQUIPMENT
IRS990/OtherExpenses/Description2TAXES
IRS990/OtherExpenses/ManagementAndGeneral06260
IRS990/OtherExpenses/ManagementAndGeneral1676
IRS990/OtherExpenses/ManagementAndGeneral2620
IRS990/OtherExpenses/Total06260
IRS990/OtherExpenses/Total1676
IRS990/OtherExpenses/Total2620
IRS990/OtherLiabilities/BOY0195100
IRS990/OtherLiabilities/EOY048797
IRS990/OtherRevenueCurrentYear00
IRS990/OtherRevenuePriorYear00
IRS990/OtherWebsite0X
IRS990/PartialLiquidation00
IRS990/PermanentlyRestrictedNetAssets/BOY018364840
IRS990/PermanentlyRestrictedNetAssets/EOY018364840
IRS990/PledgesAndGrantsReceivable/BOY024692
IRS990/PledgesAndGrantsReceivable/EOY00
IRS990/PoliticalActivities00
IRS990/PremiumsPaid00
IRS990/PriorExcessBenefitTransaction00
IRS990/ProfessionalFundraising00
IRS990/ProgramServiceRevenueCY00
IRS990/ProgramServiceRevenuePriorYear00
IRS990/ProhibitedTaxShelterTrans00
IRS990/QuidProQuoContributions00
IRS990/ReconcilationOtherChanges00
IRS990/ReconcilationRevenueExpenses0-5241732
IRS990/ReconciliationUnrealizedInvest0-2091403
IRS990/RegularMonitoringEnforcement01
IRS990/RelatedEntity01
IRS990/RelatedOrgControlledEntity00
IRS990/ReportFin48Footnote01
IRS990/ReportInvestOthSecurities01
IRS990/ReportLandBldgEquip00
IRS990/ReportOtherAssets00
IRS990/ReportOtherLiabilities01
IRS990/ReportProgRelInvest00
IRS990/RevenuesLessExpensesCY0-5241732
IRS990/RevenuesLessExpensesPriorYear0-10589015
IRS990/SalariesEtcCurrentYear00
IRS990/SalariesEtcPriorYear00
IRS990/SavingsAndTempCashInvestments/BOY08056551
IRS990/SavingsAndTempCashInvestments/EOY0571518
IRS990ScheduleA/CertificationCheckbox0X
IRS990ScheduleA/ContribBy35ControlledEntity00
IRS990ScheduleA/ContribByControllingIndividual00
IRS990ScheduleA/ContributionByRelatedParty00
IRS990ScheduleA/SumOfAmounts015909262
IRS990ScheduleA/SupportedOrgInformation/Amount014556301
IRS990ScheduleA/SupportedOrgInformation/Amount11352961
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/BoardDesignatedEOYBalance00.50970
IRS990ScheduleD/CollectUsedForPreservation0X
IRS990ScheduleD/CollectUsedForPublicExhibition0X
IRS990ScheduleD/CollectUsedForScholarResearch0X
IRS990ScheduleD/CurrentYear/AdministrativeExpenses0721011
IRS990ScheduleD/CurrentYear/BeginningOfYearBalance0126820173
IRS990ScheduleD/CurrentYear/Contributions0787010
IRS990ScheduleD/CurrentYear/EndOfYearBalance0119447888
IRS990ScheduleD/CurrentYear/InvestmentEarningsOrLosses08598470
IRS990ScheduleD/CurrentYearMinus1Year/AdministrativeExpenses0675582
IRS990ScheduleD/CurrentYearMinus1Year/BeginningOfYearBalance0137145330
IRS990ScheduleD/CurrentYearMinus1Year/Contributions0683071
IRS990ScheduleD/CurrentYearMinus1Year/EndOfYearBalance0126820173
IRS990ScheduleD/CurrentYearMinus1Year/InvestmentEarningsOrLosses07831143
IRS990ScheduleD/CurrentYearMinus1Year/OtherExpenditures018163789
IRS990ScheduleD/CurrentYearMinus2Years/AdministrativeExpenses0651062
IRS990ScheduleD/CurrentYearMinus2Years/BeginningOfYearBalance0134105654
IRS990ScheduleD/CurrentYearMinus2Years/Contributions06268138
IRS990ScheduleD/CurrentYearMinus2Years/EndOfYearBalance0137145330
IRS990ScheduleD/CurrentYearMinus2Years/InvestmentEarningsOrLosses011121276
IRS990ScheduleD/CurrentYearMinus2Years/OtherExpenditures013698676
IRS990ScheduleD/CurrentYearMinus3Years/AdministrativeExpenses0202605
IRS990ScheduleD/CurrentYearMinus3Years/BeginningOfYearBalance0143491461
IRS990ScheduleD/CurrentYearMinus3Years/Contributions03739956
IRS990ScheduleD/CurrentYearMinus3Years/EndOfYearBalance0134105654
IRS990ScheduleD/CurrentYearMinus3Years/InvestmentEarningsOrLosses013325373
IRS990ScheduleD/CurrentYearMinus3Years/OtherExpenditures026248531
IRS990ScheduleD/CurrentYearMinus4Years/AdministrativeExpenses0715440
IRS990ScheduleD/CurrentYearMinus4Years/BeginningOfYearBalance0162346377
IRS990ScheduleD/CurrentYearMinus4Years/Contributions02933298
IRS990ScheduleD/CurrentYearMinus4Years/EndOfYearBalance0143491461
IRS990ScheduleD/CurrentYearMinus4Years/InvestmentEarningsOrLosses0-6363300
IRS990ScheduleD/CurrentYearMinus4Years/OtherExpenditures014709479
IRS990ScheduleD/CurrentYear/OtherExpenditures016036754
IRS990ScheduleD/EndowmentsHeldByRelatedOrgs00
IRS990ScheduleD/EndowmentsHeldByUnrelatedOrgs00
IRS990ScheduleD/ExpensesNotRptdF99000
IRS990ScheduleD/ExpensesNotRptdOnFinStmt00
IRS990ScheduleD/ExpensesSubtotal016718615
IRS990ScheduleD/FootnoteInPartXIII0X
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0THE GRAND LODGE HAD PREVIOUSLY TRANSFERRED ITS BUILDING AT 186 TREMONT STREET, BOSTON, MASSACHUSETTS TO THE TRUST. THE TRANSFER OF REAL ESTATE FROM THE GRAND LODGE TO THE TRUST WAS AT ALL TIMES SUBJECT TO THE RESERVED PERPETUAL POWER OF THE GRAND LODGE TO ALL RENTS AND PROFITS AND TO THE EXCLUSIVE RIGHT TO USE AND OCCUPY THE SAME. THE VALUE OF THE TRANSFERRED REAL ESTATE WAS THE FAIR MARKET VALUE OF A REMAINDER INTEREST ONLY IN THE PREMISES AT 186 TREMONT STREET, WHICH REMAINDER INTEREST WAS SUBJECT TO THE PERPETUAL RIGHT OF THE GRAND LODGE TO ALL RENTS AND PROFITS AND THE EXCLUSIVE USE AND OCCUPATION THEREOF IN PERPETUITY. THE GRAND LODGE HAS REFLECTED ITS RIGHTS TO THE USE AND PROFITS OF THE BUILDING IN THE TRUST AT $1,237,800 WHICH WAS THE VALUE OF THE PREMISES ON THE GRAND LODGE'S BOOKS IMMEDIATELY PRIOR TO THE TRANSFER TO THE TRUST.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation1OVERLOOKING 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 WILL BE IN THE GRAND LODGE LOUNGE WHICH IS ADORNED WITH TESSELLATED SQUARES OF BLACK AND WHITE TERRAZZO 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/Form990ScheduleDPartXIII/Explanation2THE 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/Form990ScheduleDPartXIII/Explanation3THE TRUST 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 APLLICABLE 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 TRUST HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE TRUST HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE TRUST IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE TRUST'S FEDERAL AND STATE TAX RETURNS ARE OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier0DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier1DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference0PART III, LINE 1A:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference1PART III, LINE 4:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference2PART V, LINE 4:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference3PART X, LINE 2:
IRS990ScheduleD/NetUnrealizedGainsInvestments0-2091403
IRS990ScheduleD/OtherLiabilities/Amount034856
IRS990ScheduleD/OtherLiabilities/Amount113941
IRS990ScheduleD/OtherLiabilities/Description0ANNUITIES PAYABLE
IRS990ScheduleD/OtherLiabilities/Description1ACCOUNTS PAYABLE
IRS990ScheduleD/OtherSecurities/BookValue079108315
IRS990ScheduleD/OtherSecurities/BookValue117194000
IRS990ScheduleD/OtherSecurities/Description0HEDGE FUNDS
IRS990ScheduleD/OtherSecurities/Description1BOND FUND
IRS990ScheduleD/OtherSecurities/MethodOfValuation0F
IRS990ScheduleD/OtherSecurities/MethodOfValuation1F
IRS990ScheduleD/PermanentEndowmentEOYBalance00.15370
IRS990ScheduleD/RevenueNotRptdF9900-2091403
IRS990ScheduleD/RevenueNotRptdOnFinStmt00
IRS990ScheduleD/RevenueSubtotal011476883
IRS990ScheduleD/SolicitedAssetsForSale00
IRS990ScheduleD/TermEndowmentEOYBalance00.33660
IRS990ScheduleD/TotalExpensesPerForm990016718615
IRS990ScheduleD/TotalOfAmounts048797
IRS990ScheduleD/TotalOfBookValueLandBuildings00
IRS990ScheduleD/TotalOfBookValueSecurities096302315
IRS990ScheduleD/TotalRevenuePerForm990011476883
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt016718615
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt09385480
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/AmountOfCashGrant014556301
IRS990ScheduleI/RecipientTable/AmountOfCashGrant11352961
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.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$119,499,867
Liabilities
$48,797
Net assets
$119,451,070
Revenue
$11,476,883
Expenses
$16,718,615
Net income
-$5,241,732
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