Civic Intelligence

Benefit Insurance Commission Grand Lodge of Massachusetts

990 • Fiscal year 2021 • EIN 04-2900144

Jan 01, 2021 to Dec 31, 2021 • Filed on May 10, 2022

Organization Profilewww.osiama.org
93 Concord AvenueBelmont, MA 02478

(617) 489-0196

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

2nd percentile

-166%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

39th percentile

2.8%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$1,352,194

Up $36,473 (+2.8%) from 2020

Net Assets

Up

$1,349,439

Up $37,053 (+2.8%) from 2020

Liabilities

Down

$2,755

Down $580 (-17%) from 2020

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin2nd percentile

Revenue

Up

$34,517

Up $5,665 (+20%) from 2020

Expenses

Up

$91,700

Up $6,387 (+7.5%) from 2020

Net Income

Down

-$57,183

Down $722 (-1.3%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,190,505Liabilities 2010: $0Net Assets 2010: $2,190,5052010Assets 2011: $2,019,769Liabilities 2011: $0Net Assets 2011: $2,019,7692011Assets 2012: $1,924,527Liabilities 2012: $0Net Assets 2012: $1,924,5272012Assets 2013: $1,814,470Liabilities 2013: $0Net Assets 2013: $1,814,4702013Assets 2014: $1,692,499Liabilities 2014: $0Net Assets 2014: $1,692,4992014Assets 2015: $1,533,568Liabilities 2015: $0Net Assets 2015: $1,533,5682015Assets 2016: $1,445,129Liabilities 2016: $0Net Assets 2016: $1,445,1292016Assets 2017: $1,380,059Liabilities 2017: $5,398Net Assets 2017: $1,374,6612017Assets 2018: $1,280,221Liabilities 2018: $4,842Net Assets 2018: $1,275,3792018Assets 2019: $1,315,564Liabilities 2019: $4,878Net Assets 2019: $1,310,6862019Assets 2020: $1,315,721Liabilities 2020: $3,335Net Assets 2020: $1,312,3862020Assets 2021: $1,352,194Liabilities 2021: $2,755Net Assets 2021: $1,349,4392021Assets 2022: $1,212,742Liabilities 2022: $2,695Net Assets 2022: $1,210,0472022Assets 2023: $1,274,513Liabilities 2023: $5,670Net Assets 2023: $1,268,8432023Assets 2024: $1,360,228Liabilities 2024: $5,601Net Assets 2024: $1,354,6272024

Highlighted filing

2021

Assets$1,352,194
Liabilities$2,755
Net Assets$1,349,439
Open 2021 Filing

Operations Trend

Revenue Growth67th percentile

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

$300K$200K$100K$0-$100K-$200KExpenses 2010: $175,1382010Expenses 2011: $244,5752011Expenses 2012: $211,6592012Revenue 2013: $66,427Expenses 2013: $185,088Net Income 2013: -$118,6612013Revenue 2014: $55,554Expenses 2014: $164,145Net Income 2014: -$108,5912014Revenue 2015: $58,865Expenses 2015: $166,058Net Income 2015: -$107,1932015Revenue 2016: $19,809Expenses 2016: $147,810Net Income 2016: -$128,0012016Revenue 2017: $48,560Expenses 2017: $141,227Net Income 2017: -$92,6672017Revenue 2018: $36,680Expenses 2018: $97,136Net Income 2018: -$60,4562018Revenue 2019: $59,475Expenses 2019: $118,999Net Income 2019: -$59,5242019Revenue 2020: $28,852Expenses 2020: $85,313Net Income 2020: -$56,4612020Revenue 2021: $34,517Expenses 2021: $91,700Net Income 2021: -$57,1832021Revenue 2022: $5,669Expenses 2022: $69,658Net Income 2022: -$63,9892022Revenue 2023: $21,589Expenses 2023: $94,628Net Income 2023: -$73,0392023Revenue 2024: $41,876Expenses 2024: $95,290Net Income 2024: -$53,4142024

Highlighted filing

2021

Revenue$34,517
Expenses$91,700
Net Income-$57,183
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 10, 2022
Return Version
2021v4.2
Gross Receipts
$34,982
Mission and Program Overview

Mission

To provide life insurance benefits to the members of the grand lodge of massachusetts order sons of italy in america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,312,386$1,349,439▲ $37,053
Investments in Publicly Traded Securities$1,145,104$1,051,143▼ $93,961
Cash and Non-Interest-Bearing Accounts$80,662$224,558▲ $143,896
Other Notes and Loans Receivable, Net$89,757$76,493▼ $13,264
Land, Buildings, and Equipment, Net$198$0▼ $198
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,315,721$1,352,194▲ $36,473
Liabilities
Accounts Payable and Accrued Expenses$3,335$2,755▼ $580
Total Liabilities$3,335$2,755▼ $580
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,312,386$1,349,439▲ $37,053
Total Liabilities and Net Assets / Fund Balance$1,315,721$1,352,194▲ $36,473

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$34,357$34,357
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Richard Vitali EsqPresident
Ellen WhittakerCommissioner
Mark MobilioCommissioner
Jacquelyn BonarrigoLiaison
Ross ZagamiSecretary
Paula SassoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,337
Investment Income
$22,180
Other Revenue
$0
Change in Net Assets
$-57,183

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,497
Revenue Not Reported on Financial Statements
$5,020
Revenue Not Reported on Form 990
$94,236
Total Revenue per Audited Statements
$123,733
Total Revenue per Form 990
$34,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates-$27,057-$27,057
Benefits to Members$21,600--$21,600
Fees for Services Accounting-$7,500-$7,500
Other Expenses-$5,020-$5,020
All Other Expenses-$3,686-$3,686
Depreciation Depletion-$198-$198
Total Functional Expenses$21,600$70,100$0$91,700

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$91,700
Expenses per Audited Statements$86,680
Total Expenses per Audited Statements$86,680
Expenses Not Reported on Financial Statements$5,020
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common managementRent expenseNo$12,000
-Common managementSalary reimbursementNo$8,703
-Common managementAdministrative expenseNo$6,354
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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 A, line 6

“The Organization is comprised of members who are eligible to receive death benefits.”

Form 990, Part VI, Section A, line 7A

“The Benefit Insurance Commission has a general election of the Board of Commissioners by its members. The Board of Commissioners becomes the governing body on behalf of the Benefit Insurance Commission.”

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

“The governing board 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 on an annual basis disclosing that no conflicts of interest exist. The Commissioners shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their term of affiliation.”

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. The Commission is billed for and reimburses a portion of this salary on a monthly basis.”

Form 990, Part VI, Section C, line 19

“The Commission is required to submit an annual filing to the Massachusetts Division of Insurance which is available upon request form the Division. Governing documents may also be obtained from the Massachusetts Division of Insurance, the Commission website, and upon request.”

Filing and Contact Details

Filer

Filer Name
Benefit Insurance Commission
EIN
04-2900144
Phone
6174890196
Address
93 Concord Avenue, Belmont, MA 02478

Signing Officer

Name
Richard Vitali Esq
Title
President
Phone
6174890196
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Vitali Esq
Formed
1905
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Crr Llp
Address
545 Salem Street, Wakefield, MA 01880
Preparer
Nino Visconti
Phone
7812797788
Supplemental Narrative

Financial Statement Notes

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. The uncertain tax position standard must be applied to all existing tax positions. As of December 31, 2021, the Commission had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Commission's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended December 31, 2021. Generally, the Commission'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 419 raw XML fields

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

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Financial 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. The uncertain tax position standard must be applied to all existing tax positions. As of December 31, 2021, the Commission had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Commission's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended December 31, 2021. Generally, the Commission'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 X, Line 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt091700
IRS990ScheduleD/TotalRevenuePerForm990Amt034517
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0123733
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt086680
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0OSIA Trust of 1985
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1General Fund
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2General Fund
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common management
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Common management
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Common management
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt16354
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt28703
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent expense
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Administrative expense
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2Salary reimbursement
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization is comprised of members who are eligible to receive death benefits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Benefit Insurance Commission has a general election of the Board of Commissioners by its members. The Board of Commissioners becomes the governing body on behalf of the Benefit Insurance Commission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board 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/ExplanationTxt3Members are required to sign an acknowledgement form on an annual basis disclosing that no conflicts of interest exist. The Commissioners shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their term of affiliation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The State Council of the Grand Lodge of Massachusetts sets and reviews the annual salary for the Executive Director. The Commission is billed for and reimburses a portion of this salary on a monthly basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Commission is required to submit an annual filing to the Massachusetts Division of Insurance which is available upon request form the Division. Governing documents may also be obtained from the Massachusetts Division of Insurance, the Commission website, and upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0046655409
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0T
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Rental
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0OSIA Trust of 1985
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt093 Concord Avenue
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Belmont
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd002478
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Sons of Italy in America
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OSIA Charitable and Educational Trust
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0041850950
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1046190445
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(8) & (c)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternal Lodge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt093 Concord Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt193 Concord Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Belmont
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Belmont
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002478
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102478
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt076493
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt112000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt215057
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Fair Value of Loan
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Fair Market Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Fair Market Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OSIA Trust of 1985
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1OSIA Trust of 1985
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Sons of Italy General Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01315721
IRS990/TotalAssetsEOYAmt01352194
IRS990/TotalAssetsGrp/BOYAmt01315721
IRS990/TotalAssetsGrp/EOYAmt01352194
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070100
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021600
IRS990/TotalFunctionalExpensesGrp/TotalAmt091700
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03335
IRS990/TotalLiabilitiesEOYAmt02755
IRS990/TotalLiabilitiesGrp/BOYAmt03335
IRS990/TotalLiabilitiesGrp/EOYAmt02755
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01312386
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01349439
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt021600
IRS990/TotalProgramServiceRevenueAmt012337
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt021810
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034517
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01315721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01352194
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt054 Arena Terrace
IRS990/USAddress/CityNm0Concord
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001742
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.osiama.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Vitali Esq
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06174890196
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benefit Insurance Commission
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Grand Lodge of Massachusetts
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0042900144
ReturnHeader/Filer/PhoneNum06174890196
ReturnHeader/Filer/USAddress/AddressLine1Txt093 Concord Avenue

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,352,194
Liabilities
$2,755
Net assets
$1,349,439
Revenue
$34,517
Expenses
$91,700
Net income
-$57,183
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.04$0.10$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.27$0.02$0.09$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.01$0.07$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.03$0.09$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.31$0.03$0.09$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.31$0.06$0.12$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.04$0.10$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$0.05$0.14$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.02$0.15$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.06$0.17$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.06$0.16$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.07$0.19$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.00$1.92$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$0.18