Civic Intelligence

Masonic Brotherhood Foundation Inc.

990 • Fiscal year 2017 • EIN 23-7286593

Jun 01, 2016 to May 31, 2017 • Filed on Mar 12, 2018

71 West 23rd StreetNew York, NY 10010

(212) 741-4500

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.15x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

31%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,962,608

Up $841,911 (+8.3%) from 2016

Net Assets

Up

$10,810,942

Up $812,646 (+8.1%) from 2016

Liabilities

Up

$151,666

Up $29,265 (+24%) from 2016

Revenue

Up

$1,010,666

Up $236,515 (+31%) from 2016

Expenses

Down

$770,999

Down $932,741 (-55%) from 2016

Net Income

Up

$239,667

Up $1,169,256 (+126%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2013: $9,750,945Liabilities 2013: $127,951Net Assets 2013: $9,622,9942013Assets 2014: $10,728,834Liabilities 2014: $122,505Net Assets 2014: $10,606,3292014Assets 2015: $11,107,127Liabilities 2015: $107,092Net Assets 2015: $11,000,0352015Assets 2016: $10,120,697Liabilities 2016: $122,401Net Assets 2016: $9,998,2962016Assets 2017: $10,962,608Liabilities 2017: $151,666Net Assets 2017: $10,810,9422017Assets 2018: $11,758,138Liabilities 2018: $205,100Net Assets 2018: $11,553,0382018Assets 2019: $12,222,231Liabilities 2019: $227,994Net Assets 2019: $11,994,2372019Assets 2020: $13,474,896Liabilities 2020: $290,737Net Assets 2020: $13,184,1592020Assets 2021: $17,229,835Liabilities 2021: $239,722Net Assets 2021: $16,990,1132021Assets 2022: $18,740,230Liabilities 2022: $320,705Net Assets 2022: $18,419,5252022Assets 2023: $17,938,463Liabilities 2023: $438,488Net Assets 2023: $17,499,9752023Assets 2024: $22,042,735Liabilities 2024: $365,158Net Assets 2024: $21,677,5772024Assets 2025: $22,525,669Liabilities 2025: $96,742Net Assets 2025: $22,428,9272025

Highlighted filing

2017

Assets$10,962,608
Liabilities$151,666
Net Assets$10,810,942

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $1,009,6732013Revenue 2014: $1,749,976Expenses 2014: $840,054Net Income 2014: $909,9222014Revenue 2015: $1,083,525Expenses 2015: $674,751Net Income 2015: $408,7742015Revenue 2016: $774,151Expenses 2016: $1,703,740Net Income 2016: -$929,5892016Revenue 2017: $1,010,666Expenses 2017: $770,999Net Income 2017: $239,6672017Revenue 2018: $1,270,341Expenses 2018: $691,779Net Income 2018: $578,5622018Revenue 2019: $1,487,057Expenses 2019: $726,498Net Income 2019: $760,5592019Revenue 2020: $986,659Expenses 2020: $609,037Net Income 2020: $377,6222020Revenue 2021: $1,133,558Expenses 2021: $523,275Net Income 2021: $610,2832021Revenue 2022: $1,677,227Expenses 2022: $384,064Net Income 2022: $1,293,1632022Revenue 2023: $1,625,518Expenses 2023: $838,265Net Income 2023: $787,2532023Revenue 2024: $1,522,778Expenses 2024: $665,237Net Income 2024: $857,5412024Revenue 2025: $1,713,801Expenses 2025: $546,378Net Income 2025: $1,167,4232025

Highlighted filing

2017

Revenue$1,010,666
Expenses$770,999
Net Income$239,667
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Mar 12, 2018
Return Version
2016v3.0
Gross Receipts
$3,440,517
Mission and Program Overview

Mission

To receive and distribute contributions to various programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,664,201$10,626,826▲ $962,625
Savings and Temporary Cash Investments-$259,221-
Accounts Receivable$148,738$46,615▼ $102,123
Cash and Non-Interest-Bearing Accounts$290,738$21,621▼ $269,117
Land, Buildings, and Equipment, Net$10,704$8,325▼ $2,379
Prepaid Expenses and Deferred Charges$6,316--
Total Assets$10,120,697$10,962,608▲ $841,911
Liabilities
Other Liabilities$98,646$132,929▲ $34,283
Accounts Payable and Accrued Expenses$23,755$18,737▼ $5,018
Total Liabilities$122,401$151,666▲ $29,265
Net Assets / Fund Balance
Temporarily Rstr Net Assets$5,100,186$5,113,751▲ $13,565
Unrestricted Net Assets$4,072,854$4,871,935▲ $799,081
Permanently Rstr Net Assets$825,256$825,256→ $0
Total Net Assets Fund Balance$9,998,296$10,810,942▲ $812,646
Total Liabilities and Net Assets / Fund Balance$10,120,697$10,962,608▲ $841,911

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,325$82,262-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephen S KingPresident
Charles P UhleVice-president
Jeffrey M WilliamsonGrand Master
Paul M RosenGrand Secretary
Peter a Flihan IiiGrand Treasurer
Marino CesariniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$531,884
Program Service Revenue
$127,049
Investment Income
$351,733
Other Revenue
$0
All Other Contributions
$531,884
Change in Net Assets
$239,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,010,666
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$572,979
Total Revenue per Audited Statements
$1,583,645
Total Revenue per Form 990
$1,010,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$463,907
Other Expenses$307,092
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$463,907--$463,907
Other Expenses$28,809$164,697-$28,809
Office Expenses$25,177--$25,177
Occupancy$15,025--$15,025
Depreciation Depletion$2,379--$2,379
All Other Expenses$36,259$-38,246-$-1,987
Total Functional Expenses$644,548$126,451$0$770,999

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$770,999
Total Expenses per Audited Statements$770,999
Total Expenses per Form 990$770,999
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contributions Payable$94,162
Due to Grand Lodge$38,767
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

Members must approve decisions by governing body.

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

Form 990 is provided to governing body and is reviewed by them before filing.

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

Organization monitors compliance with conflict of interest policy

Form 990, Part VI, Section C, Line 19

Form 990 is made available to public upon request

Filing and Contact Details

Filer

Filer Name
Masonic Brotherhood Foundation Inc
EIN
23-7286593
Phone
2127414500
Address
71 WEST 23RD STREET, NEW YORK, NY 10010

Signing Officer

Name
Paul M Rosen
Title
Grand Secretary
Phone
2127414500
Signed
2018-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul M Rosen
Formed
1972
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
0

Preparer

Firm
Lipsky Goodkin & Co Pc
Address
120 WEST 45TH STREET 7TH FL, NEW YORK, NY 10036
Preparer
Stewart Taylor
Phone
2128406444
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 445 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2GRAND SECRETARY
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05188074
IRS990ScheduleA/TotalSupportAmt07216407
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt08325
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082262
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt090587
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0770999
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0572979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt094162
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt138767
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRIBUTIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO GRAND LODGE
IRS990ScheduleD/RevenueNotReportedAmt0572979
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01010666
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08325
IRS990ScheduleD/TotalExpensesPerForm990Amt0770999
IRS990ScheduleD/TotalLiabilityAmt0132929
IRS990ScheduleD/TotalRevenuePerForm990Amt01010666
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01583645
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0770999
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0106166
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1318987
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt217042
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt317392
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt4698
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt53622
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GRAND MASTERS ALLOCATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TEMPORARY RESTRICTED FUND DISBURSED
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2YOUTH FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3MASONIC MEDICAL RESEARCH LAB
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4MASONIC HOME
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5DUE TO BROTHERHOOD
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS MUST APPROVE DECISIONS BY GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO GOVERNING BODY AND IS REVIEWED BY THEM BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION MONITORS COMPLIANCE WITH CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS MADE AVAILABLE TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
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/DisregardedEntityName/BusinessNameLine1Txt0GRAND LODGE OF FREE AND ACCEPTED MASONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LIVINGSTON MASONIC LIBRARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0135572763
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1133209616
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0OVERALL AUTHORITY OF MASONRY IN NEW YORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LIBRARY SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt071 WEST 23RD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt171 WEST 23RD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEW YORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1NEW YORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd010010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd110010
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05100186
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05113751
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010120697
IRS990/TotalAssetsEOYAmt010962608
IRS990/TotalAssetsGrp/BOYAmt010120697
IRS990/TotalAssetsGrp/EOYAmt010962608
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0531884
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0644548
IRS990/TotalFunctionalExpensesGrp/TotalAmt0770999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122401
IRS990/TotalLiabilitiesEOYAmt0151666
IRS990/TotalLiabilitiesGrp/BOYAmt0122401
IRS990/TotalLiabilitiesGrp/EOYAmt0151666
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09998296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010810942
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0644548
IRS990/TotalProgramServiceRevenueAmt0127049
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0260491
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0218291
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01010666
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010120697
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010962608
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$22.5$0.10$22.4$1.71$0.55$1.17
2024Detailed filing. Detailed filing data is available for this year.$22.0$0.37$21.7$1.52$0.67$0.86
2023Detailed filing. Detailed filing data is available for this year.$17.9$0.44$17.5$1.63$0.84$0.79
2022Detailed filing. Detailed filing data is available for this year.$18.7$0.32$18.4$1.68$0.38$1.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$0.24$17.0$1.13$0.52$0.61
2020Detailed filing. Detailed filing data is available for this year.$13.5$0.29$13.2$0.99$0.61$0.38
2019Detailed filing. Detailed filing data is available for this year.$12.2$0.23$12.0$1.49$0.73$0.76
2018Detailed filing. Detailed filing data is available for this year.$11.8$0.21$11.6$1.27$0.69$0.58
2017Detailed filing. Detailed filing data is available for this year.$11.0$0.15$10.8$1.01$0.77$0.24
2016Detailed filing. Detailed filing data is available for this year.$10.1$0.12$10.00$0.77$1.70$0.93
2015Detailed filing. Detailed filing data is available for this year.$11.1$0.11$11.0$1.08$0.67$0.41
2014Detailed filing. Detailed filing data is available for this year.$10.7$0.12$10.6$1.75$0.84$0.91
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.75$0.13$9.62$1.01