Civic Intelligence

Osia Charitable & Educational Trust

EIN 04-6190445 • 501(c)3 • Waltham, MA

Profile

The Organization's principal activities are to provide assistance to members in need, support to various charitable organizations, and academic scholarships enabling individuals to attend insitutions for higher learning.

85 River Street Suite 2Waltham, MA 02453

www.osiama.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

5th percentile

-73%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-4.0%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

781%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$567,115

Down $18,270 (-3.1%) from 2023

Liabilities

Down

$5,601

Down $69 (-1.2%) from 2023

Net Assets

Down

$561,514

Down $18,201 (-3.1%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin5th percentile

Revenue

Up

$67,225

Up $5,516 (+8.9%) from 2023

Expenses

Down

$82,496

Down $24,104 (-23%) from 2023

Net Income

Up

-$15,271

Up $29,620 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$800K$600K$400K$200K$0Assets 2010: $669,253Liabilities 2010: $0Net Assets 2010: $669,2532010Assets 2011: $620,048Liabilities 2011: $0Net Assets 2011: $620,0482011Assets 2012: $640,666Liabilities 2012: $0Net Assets 2012: $640,6662012Assets 2013: $649,594Liabilities 2013: $0Net Assets 2013: $649,5942013Assets 2014: $667,832Liabilities 2014: $7,210Net Assets 2014: $660,6222014Assets 2015: $623,351Liabilities 2015: $0Net Assets 2015: $623,3512015Assets 2016: $641,436Liabilities 2016: $0Net Assets 2016: $641,4362016Assets 2017: $669,483Liabilities 2017: $0Net Assets 2017: $669,4832017Assets 2018: $626,984Liabilities 2018: $4,843Net Assets 2018: $622,1412018Assets 2019: $640,120Liabilities 2019: $4,878Net Assets 2019: $635,2422019Assets 2020: $649,991Liabilities 2020: $3,335Net Assets 2020: $646,6562020Assets 2021: $707,656Liabilities 2021: $2,755Net Assets 2021: $704,9012021Assets 2022: $609,978Liabilities 2022: $2,695Net Assets 2022: $607,2832022Assets 2023: $585,385Liabilities 2023: $5,670Net Assets 2023: $579,7152023Assets 2024: $567,115Liabilities 2024: $5,601Net Assets 2024: $561,5142024

Highlighted filing

2024

Assets$567,115
Liabilities$5,601
Net Assets$561,514
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

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

$150K$100K$50K$0-$50K-$100KExpenses 2010: $73,6782010Expenses 2011: $94,7512011Expenses 2012: $68,5932012Revenue 2013: $72,733Expenses 2013: $96,367Net Income 2013: -$23,6342013Revenue 2014: $95,808Expenses 2014: $65,927Net Income 2014: $29,8812014Revenue 2015: $61,161Expenses 2015: $73,894Net Income 2015: -$12,7332015Revenue 2016: $83,016Expenses 2016: $79,835Net Income 2016: $3,1812016Revenue 2017: $97,424Expenses 2017: $84,933Net Income 2017: $12,4912017Revenue 2018: $94,058Expenses 2018: $95,874Net Income 2018: -$1,8162018Revenue 2019: $88,687Expenses 2019: $114,857Net Income 2019: -$26,1702019Revenue 2020: $51,666Expenses 2020: $68,588Net Income 2020: -$16,9222020Revenue 2021: $119,878Expenses 2021: $104,803Net Income 2021: $15,0752021Revenue 2022: $7,008Expenses 2022: $75,514Net Income 2022: -$68,5062022Revenue 2023: $61,709Expenses 2023: $106,600Net Income 2023: -$44,8912023Revenue 2024: $67,225Expenses 2024: $82,496Net Income 2024: -$15,2712024

Highlighted filing

2024

Revenue$67,225
Expenses$82,496
Net Income-$15,271
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$567,115
Liabilities
$5,601
Net assets
$561,514
Revenue
$67,225
Expenses
$82,496
Net income
-$15,271
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.67$0.06$5.62$0.67$0.82$0.15
2023Detailed filing. Detailed filing data is available for this year.$5.85$0.06$5.80$0.62$1.07$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$0.03$6.07$0.07$0.76$0.69
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.08$0.03$7.05$1.20$1.05$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.50$0.03$6.47$0.52$0.69$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.40$0.05$6.35$0.89$1.15$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.05$6.22$0.94$0.96$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$0.00$6.69$0.97$0.85$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$0.00$6.41$0.83$0.80$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$0.00$6.23$0.61$0.74$0.13
2014Detailed filing. Detailed filing data is available for this year.$6.68$0.07$6.61$0.96$0.66$0.30
2013Detailed filing. Detailed filing data is available for this year.$6.50$0.00$6.50$0.73$0.96$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.41$0.00$6.41$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.20$0.00$6.20$0.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.69$0.00$6.69$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$67,225
Mission and Program Overview

Mission

The organizations principal activity is to provide assistance to members in need, to support various charitable organizations and to provide academic scholarships enabling individuals to attend institutions for higher learning.

The organization's principal activites are to provide assistance to members in need, support to various charitable organizations and academic scholarships enabling individuals to attend institutions for higher learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$481,242$409,930▼ $71,312
Savings and Temporary Cash Investments$85,645$143,929▲ $58,284
Cash and Non-Interest-Bearing Accounts$18,498$13,256▼ $5,242
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$585,385$567,115▼ $18,270
Liabilities
Accounts Payable and Accrued Expenses$5,670$5,601▼ $69
Total Liabilities$5,670$5,601▼ $69
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$533,019$518,758▼ $14,261
Net Assets With Donor Restrictions$46,696$42,756▼ $3,940
Total Net Assets Fund Balance$579,715$561,514▼ $18,201
Total Liabilities and Net Assets / Fund Balance$585,385$567,115▼ $18,270

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$15,445$15,445

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$46,696$37,429-$41,369$42,756
2023$71,191$34,898-$59,393$46,696
2022$91,740$17,896-$38,445$71,191
2021$45,207$72,227-$25,694$91,740
2020$53,843$19,600-$28,236$45,207
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Marc DeLucaChair
Rodolfo ViscomiState President
Marisa RanalliVice-President
Brian PatacchiolaCommissioner
Elpidio MariniCommissioner
Larry PellegriniCommissioner
Michael ForteCommissioner
Paul DiBonaCommissioner
Tino DeGisiCommissioner
Revenue and Support

Revenue Composition

Contributions and Grants
$37,649
Program Service Revenue
$0
Investment Income
$29,576
Other Revenue
$0
All Other Contributions
$37,649
Change in Net Assets
$-15,271

Audited Revenue Reconciliation

Revenue per Audited Statements
$67,225
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,930
Total Revenue per Audited Statements
$64,295
Total Revenue per Form 990
$67,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$45,462
Other Expenses$37,034
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$45,462--$45,462
Payments to Affiliates-$22,463-$22,463
Fees for Services Accounting-$6,720-$6,720
Occupancy-$4,400-$4,400
Fees for Service Investment Mgmnt Fees-$3,358-$3,358
Other Expenses-$93-$93
Total Functional Expenses$45,462$37,034$0$82,496

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$82,496
Total Expenses per Audited Statements$82,496
Total Expenses per Form 990$82,496
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common ManagementAdministrative reimbursementNo$22,463
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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 B, line 11B

“The governing board reviews Form 990 for any errors or omissions and reports any errors, omissions or concerns at the appropriate meetings with the governing board of the Trust. The Secretary will, in writing, report any inputs from the Trustees back to the Executive Director who will in turn forward these inputs to the independent auditors.”

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

“Board members are required to sign an acknowledgement form once elected to confirm that no conflicts of interest exist. Board members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their affiliation.”

Form 990, Part VI, Section B, line 15

“The State Council of the Grand Lodge of Massachusetts sets and annually reviews the salary for the Chief Operating Officer and the salary or hourly wages for all employees.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents, policy statements, and financial statements available to the public upon request through the Grand Lodge of Massachusetts website.”

Filing and Contact Details

Filer

Filer Name
OSIA Charitable & Educational Trust
EIN
04-6190445
Phone
6174895234
Address
85 River Street Suite 2, Waltham, MA 02453

Signing Officer

Name
Marc DeLuca
Title
Chairman
Phone
7819990091
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc DeLuca
Formed
1973
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
15

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2C:

“No changes have been made prior year.”

Financial Statement Notes

Part V, Line 4:

“Net assets with donor restrictions are to be used to provide assistance to members in need, support various charitable organizations and provide academic scholarships to qualified individuals attending post secondary education.”

Part X, Line 2:

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

Raw XML AppendixShowing 400 of 451 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
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IRS990/OtherExpensesGrp/TotalAmt093
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt022463
IRS990/PaymentsToAffiliatesGrp/TotalAmt022463
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Marc DeLuca
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0The Organization provides scholarships to individuals for tuition for secondary education annually and net assets are relased from restriction.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt043112
IRS990/ProgSrvcAccomActy2Grp/GrantAmt043112
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035408
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt056845
IRS990/PYInvestmentIncomeAmt026301
IRS990/PYOtherExpensesAmt049755
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-44891
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0106600
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt061709
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-15271
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt085645
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037649
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt035408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt018531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073587
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0186550
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt037127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025579
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0142393
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.56710
IRS990ScheduleA/PublicSupportPY170Pct00.57670
IRS990ScheduleA/PublicSupportTotal170Amt0186550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037649
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt035408
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt018531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073587
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021375
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0186550
IRS990ScheduleA/TotalSupportAmt0328943
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt046696
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt037429
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt042756
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt041369
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt071191
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt034898
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt046696
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt059393
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt091740
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt017896
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt071191
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt038445
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt045207
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt072227
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt091740
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt025694
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt053843
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt019600
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt045207
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt028236
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015445
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015445
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt082496
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2930
IRS990ScheduleD/RevenueNotReportedAmt0-2930
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt067225
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Net assets with donor restrictions are to be used to provide assistance to members in need, support various charitable organizations and provide academic scholarships to qualified individuals attending post secondary education.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Financial Accounting Standards Board (FASB) issued ASC 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. As of December 31, 2024, the Trust had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Trust'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, 2024. Generally, the Trust's three preceding tax years are subject to examination by federal and state tax authorities. There are no income tax examinations currently in process.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt082496
IRS990ScheduleD/TotalRevenuePerForm990Amt067225
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt064295
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt082496
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Grand Lodge of Massachusetts Order Sons of Italy General Fund
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common Management
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt022463
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Administrative reimbursement
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing board reviews Form 990 for any errors or omissions and reports any errors, omissions or concerns at the appropriate meetings with the governing board of the Trust. The Secretary will, in writing, report any inputs from the Trustees back to the Executive Director who will in turn forward these inputs to the independent auditors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to sign an acknowledgement form once elected to confirm that no conflicts of interest exist. Board members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their affiliation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The State Council of the Grand Lodge of Massachusetts sets and annually reviews the salary for the Chief Operating Officer and the salary or hourly wages for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its governing documents, policy statements, and financial statements available to the public upon request through the Grand Lodge of Massachusetts website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No changes have been made prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Sons of Italy in America
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Benefit Insurance Commission
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0041840950
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1042900144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(8) & (c)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(8) & (c)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternal Lodge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Fraternal Benefit
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt085 River Street Suite 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt185 River Street Suite 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Waltham
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Waltham
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002453
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102453
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt022463
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Fair market value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Grand Lodge of Massachusetts Order Sons of Italy General Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
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/TotalAssetsBOYAmt0585385
IRS990/TotalAssetsEOYAmt0567115
IRS990/TotalAssetsGrp/BOYAmt0585385
IRS990/TotalAssetsGrp/EOYAmt0567115
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt037649
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt045462
IRS990/TotalFunctionalExpensesGrp/TotalAmt082496
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05670
IRS990/TotalLiabilitiesEOYAmt05601
IRS990/TotalLiabilitiesGrp/BOYAmt05670
IRS990/TotalLiabilitiesGrp/EOYAmt05601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0579715
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0561514
IRS990/TotalOtherCompensationAmt00

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