Civic Intelligence

Supreme Council Benevolent Foundation

EIN 04-6116088 • 501(c)3 • Lexington, MA

Profile

To support research and the development of approaches to prevent, diagnose and treat schizophrenia and dyslexia. The foundation supports the fraternity in all its charitable and educational endeavors, including northern light, museum & library and benevolent foundation grand almoner fund.

33 Marrett RoadLexington, MA 02420

www.scottishritenmj.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.89x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

1st percentile

-298%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$344,635

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

45th percentile

4.6%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-51%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$110,465,625

Up $4,894,434 (+4.6%) from 2023

Liabilities

Up

$1,594,197

Up $67,861 (+4.4%) from 2023

Net Assets

Up

$108,871,428

Up $4,826,573 (+4.6%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin1st percentile

Revenue

Down

$1,792,223

Down $1,861,808 (-51%) from 2023

Expenses

Up

$7,139,052

Up $83,201 (+1.2%) from 2023

Net Income

Down

-$5,346,829

Down $1,945,009 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$150M$100M$50M$0Assets 2010: $86,421,645Liabilities 2010: $2,256,032Net Assets 2010: $84,165,6132010Assets 2011: $96,035,279Liabilities 2011: $2,797,161Net Assets 2011: $93,238,1182011Assets 2012: $91,959,666Liabilities 2012: $1,984,542Net Assets 2012: $89,975,1242012Assets 2013: $104,647,786Liabilities 2013: $2,229,194Net Assets 2013: $102,418,5922013Assets 2014: $114,270,529Liabilities 2014: $1,816,025Net Assets 2014: $112,454,5042014Assets 2015: $113,023,984Liabilities 2015: $1,799,330Net Assets 2015: $111,224,6542015Assets 2016: $110,770,665Liabilities 2016: $1,730,049Net Assets 2016: $109,040,6162016Assets 2017: $118,538,481Liabilities 2017: $1,714,735Net Assets 2017: $116,823,7462017Assets 2018: $121,773,239Liabilities 2018: $2,149,095Net Assets 2018: $119,624,1442018Assets 2019: $114,288,359Liabilities 2019: $1,822,538Net Assets 2019: $112,465,8212019Assets 2020: $107,845,459Liabilities 2020: $1,648,762Net Assets 2020: $106,196,6972020Assets 2021: $125,656,047Liabilities 2021: $1,372,626Net Assets 2021: $124,283,4212021Assets 2022: $106,497,438Liabilities 2022: $1,891,873Net Assets 2022: $104,605,5652022Assets 2023: $105,571,191Liabilities 2023: $1,526,336Net Assets 2023: $104,044,8552023Assets 2024: $110,465,625Liabilities 2024: $1,594,197Net Assets 2024: $108,871,4282024

Highlighted filing

2024

Assets$110,465,625
Liabilities$1,594,197
Net Assets$108,871,428
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$20M$10M$0-$10M-$20MExpenses 2010: $5,452,2122010Expenses 2011: $5,587,0632011Expenses 2012: $4,118,4592012Revenue 2013: -$58,958Expenses 2013: $6,159,573Net Income 2013: -$6,218,5312013Revenue 2014: $12,058,625Expenses 2014: $5,769,124Net Income 2014: $6,289,5012014Revenue 2015: $5,978,819Expenses 2015: $6,628,610Net Income 2015: -$649,7912015Revenue 2016: $7,415,786Expenses 2016: $6,194,382Net Income 2016: $1,221,4042016Revenue 2017: $5,358,865Expenses 2017: $7,888,810Net Income 2017: -$2,529,9452017Revenue 2018: $9,568,008Expenses 2018: $8,382,492Net Income 2018: $1,185,5162018Revenue 2019: $6,736,468Expenses 2019: $8,718,905Net Income 2019: -$1,982,4372019Revenue 2020: $5,100,593Expenses 2020: $8,621,601Net Income 2020: -$3,521,0082020Revenue 2021: $11,525,847Expenses 2021: $8,035,118Net Income 2021: $3,490,7292021Revenue 2022: -$2,703,373Expenses 2022: $8,097,564Net Income 2022: -$10,800,9372022Revenue 2023: $3,654,031Expenses 2023: $7,055,851Net Income 2023: -$3,401,8202023Revenue 2024: $1,792,223Expenses 2024: $7,139,052Net Income 2024: -$5,346,8292024

Highlighted filing

2024

Revenue$1,792,223
Expenses$7,139,052
Net Income-$5,346,829
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$110,465,625
Liabilities
$1,594,197
Net assets
$108,871,428
Revenue
$1,792,223
Expenses
$7,139,052
Net income
-$5,346,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$110$1.59$109$1.79$7.14$5.35
2023Detailed filing. Detailed filing data is available for this year.$106$1.53$104$3.65$7.06$3.40
2022Detailed filing. Detailed filing data is available for this year.$106$1.89$105$2.70$8.10$10.8
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$126$1.37$124$11.5$8.04$3.49
2020Detailed filing. Detailed filing data is available for this year.$108$1.65$106$5.10$8.62$3.52
2019Detailed filing. Detailed filing data is available for this year.$114$1.82$112$6.74$8.72$1.98
2018Detailed filing. Detailed filing data is available for this year.$122$2.15$120$9.57$8.38$1.19
2017Detailed filing. Detailed filing data is available for this year.$119$1.71$117$5.36$7.89$2.53
2016Detailed filing. Detailed filing data is available for this year.$111$1.73$109$7.42$6.19$1.22
2015Detailed filing. Detailed filing data is available for this year.$113$1.80$111$5.98$6.63$0.65
2014Detailed filing. Detailed filing data is available for this year.$114$1.82$112$12.1$5.77$6.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$105$2.23$102$0.06$6.16$6.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$92.0$1.98$90.0$4.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$96.0$2.80$93.2$5.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$86.4$2.26$84.2$5.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 13, 2025
Return Version
2023v6.0
Gross Receipts
$56,356,949
Mission and Program Overview

Mission

To support research and the development of approaches to prevent, diagnose and treat schizophrenia and dyslexia. The foundation supports the fraternity in all its charitable and educational endeavors, including northern light, museum & library and benevolent foundation grand almoner fund.

Funding of charitable outreach programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$99,803,453$105,244,299▲ $5,440,846
Land, Buildings, and Equipment, Net$3,442,986$2,925,940▼ $517,046
Cash and Non-Interest-Bearing Accounts$1,931,836$1,977,828▲ $45,992
Pledges and Grants Receivable$263,900$220,796▼ $43,104
Total Assets$105,571,191$110,465,625▲ $4,894,434
Other Assets Total$129,016$96,762▼ $32,254
Liabilities
Other Liabilities$1,507,651$1,516,076▲ $8,425
Accounts Payable and Accrued Expenses$18,685$78,121▲ $59,436
Total Liabilities$1,526,336$1,594,197▲ $67,861
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$97,494,058$102,055,539▲ $4,561,481
Net Assets With Donor Restrictions$6,550,797$6,815,889▲ $265,092
Total Net Assets Fund Balance$104,044,855$108,871,428▲ $4,826,573
Total Liabilities and Net Assets / Fund Balance$105,571,191$110,465,625▲ $4,894,434

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,925,940$2,808,277$5,734,217
Equipment$0$224,652$224,652

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$99,803,453$1,649,862▲ $10,290,043-$105,244,299
2022$100,504,892$1,748,207▲ $4,746,934-$99,803,453
2021$119,132,622$1,851,848▼ $13,637,637-$100,504,892
2020$102,585,961$1,923,066▲ $24,346,741-$119,132,622
2019$109,532,924$71,977▲ $500,842-$102,585,961
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wheeler Walter FTrustee/grand Treasurer GePT$182,143$37,925$220,068
Steele BridgetManager of Research and GrFT$108,075$49,142$157,217
Heath Alan RTrustee/CDC Board Member/g--$99,425$99,425
Work Bruce TTrustee--$1,095$1,095

Board Members and Trustees

NameTitle
Samiec Peter JPresident/sovereign Grand
Glattly David aTrustee/former President
Mcnaughton John WmTrustee/former President/a
Brewer EldridgeTrustee
Cracco AnthonyTrustee
Dewolf Michael aTrustee
Easterling Jr James FTrustee
Gardener StephenTrustee
Haisch Henry aTrustee
Hamilton GeorgeTrustee
Hayrynen Jacob ETrustee
Jordan GregoryTrustee
Kaylor Douglas NTrustee
Kennedy Craig aTrustee
Mccarthy Stephen JTrustee
Mcintosh MichaelTrustee
Mcnaughton John BrianTrustee
Moran Donald MTrustee
Parkinson Keith ETrustee
Patterson John RTrustee
Pittman EricTrustee
Plaskey Larry STrustee
Poyton Kenneth FTrustee
Stein HenryTrustee
Inglis Scott DTrustee/ Deputy Ma
Humphrey L ArbyTrustee/ VP of CDC
Elliot Richard WTrustee/admin Council/muse
Elliot Jr Phillip RTrustee/CDC Board Member
Graff Gary NTrustee/CDC Board Member
Wilson DanielTrustee/CDC Board Member
Bateman RobertTrustee/CDC Board Member/d
Hecht KevinTrustee/deputy Ct/director
St Pierre Paul CTrustee/deputy in
Simonton JeffryTrustee/deputy Me
Marshbanks TimotheyTrustee/deputy Mi
Clay KennethTrustee/deputy Nh/CDC Boar
Policastro Douglas RTrustee/deputy Nj/grand Se
Morris G MichaelTrustee/deputy Ny/CDC Boar
Heldman DonaldTrustee/deputy Oh/secretar
Smith StevenTrustee/deputy Ri/secretar
Karstens WilliamTrustee/deputy Vt/museum B
Bryden JeffreyTrustee/deputy Wi/admin Co
Roup Paul JTrustee/director of Northe
Barnes DavidTrustee/museum Board Membe
Duquette Donald DTrustee/museum Board Membe
Labagh Thomas RTrustee/museum Board Membe
Powell Richard JTrustee/museum Board Membe
Ross a JamesTrustee/museum Board Membe
Stefanakos StevenTrustee/museum Board Membe
Swalm Ricky LTrustee/museum Treasurer/deputy De
Clark GregoryTrustee/treasurer CDC/depu

Highest Paid Contractors

ContractorServicesLocationCompensation
Jetmail ServicesMailing Services577 MAIN STREET 300, Hudson, MA 01749$113,056
Revenue and Support

Revenue Composition

Contributions and Grants
$1,675,584
Program Service Revenue
$0
Investment Income
$116,639
Other Revenue
$0
All Other Contributions
$1,675,584
Change in Net Assets
$-5,346,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,237,895
Grants and Similar Amounts Paid$1,386,665
Total Fundraising Expense$652,267
Salaries, Compensation, and Employee Benefits$514,492
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$855,000--$855,000
Grants to Domestic Individuals$531,665--$531,665
Depreciation Depletion$437,702-$79,344$517,046
Other Salaries and Wages$49,385$24,692$172,848$246,925
Current Officers, Directors, Trustees, and Key Employees$37,566$18,783$131,479$187,828
Office Expenses$160,671$4,116-$164,787
Fees for Service Investment Mgmnt Fees$98,247--$98,247
Fees for Services Accounting-$50,519-$50,519
Other Expenses$22,578$6,451$3,225$32,254
Pension Plan Contributions$6,932-$24,262$31,194
Other Employee Benefits$4,663$5,796$16,318$26,777
Payroll Taxes$4,353$2,177$15,238$21,768
Travel$14,412--$14,412
Occupancy$2,571--$2,571
All Other Expenses$1,020--$1,020
Total Functional Expenses$5,624,251$862,534$652,267$7,139,052
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CHILDREN'S DYSLEXIA CENTERS INCLexington, MA501(c)(3)Childrens Dyslexia Centers Operations Support$425,000
Scottish Rite Masonic Museum and Library IncLexington, MA501(c)(3)Museum and Library Operations Support$335,000
Supreme Council Education and Charity FundLexington, MA501(c)(3)Education and Charities Fund Scholarship Support$50,000
Brain & Behavior Research FoundationNew York, NY501(c)(3)Schizophrenia Research$15,000
Indiana School of Medicine Co Indiana University FoundationIndianapolis, IN501(c)(3)Schizophrenia Research$15,000
Yale University School of MedicineNew Haven, CT501(c)(3)Schizophrenia Research$15,000
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Annuity Obligation to Cdc$978,995
Liability for Split Interest$437,247
Lease Obligation$99,834
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

“John william and john brian mcnaughton both trustees are father and son.”

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

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

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

“All officers, directors, trustees, and key employees submit signed conflict of interest disclosure forms.”

Form 990, Part VI, Section B, Line 15

“The process for determining compensation of the organization's officers and key employees is through independent review.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Supreme Council Benevolent Foundation
EIN
04-6116088
Phone
7814653300
Address
33 MARRETT ROAD, LEXINGTON, MA 02420

Signing Officer

Name
Walter F Wheeler
Title
President
Phone
7814653300
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter F Wheeler
Formed
1954
Legal Domicile
Ma
Voting Board Members
55
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Firm
Morgan & Morgan Pc
Address
175 DERBY STREET - SUITE 40, HINGHAM, MA 02043
Preparer
Timothy Maclellan Cpapfs
Phone
7817490050
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process in which the board of trustees oversees the audit of financial statements and for the selection of an independent accountant has not changed during the year.”

SCHEDULE R, PART V, LINE 2, COLUMN B, CODE P'S

“These amounts include reimbursed expenses paid by the supreme council as common paymaster and common payagent as well as payment of shared services for other common payagent reimbursements to the supreme council.”

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment funds are used for operations income to accomplish the organization's exempt purpose.”

PART X, LINE 2:

“The trustees of the supreme council are exempt from income taxes under section 501(c)(2) of the internal revenue code. Supreme council benevolent foundation and supreme council education and charity fund are exempt from income taxes as non-profit organizations operating under section 501(c)(3) of the internal revenue code and have been determined not to be private foundations under section 509(a)(1). The trustees are required to assess uncertain tax positions and have determined that there were no such positions that are material to the financial statements. Any changes in tax positions will be recorded when the ultimate outcome becomes known. The trustee`s tax returns are subject to examination by the internal revenue service for the years ended july 31, 2023, 2022, and 2021.”

Raw XML AppendixShowing 400 of 1,150 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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