Civic Intelligence

Masonic Brotherhood Foundation Inc.

990 • Fiscal year 2024 • EIN 23-7286593

Jun 01, 2023 to May 31, 2024 • Filed on Feb 28, 2025

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

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.24x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-6.3%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,042,735

Up $4,104,272 (+23%) from 2023

Net Assets

Up

$21,677,577

Up $4,177,602 (+24%) from 2023

Liabilities

Down

$365,158

Down $73,330 (-17%) from 2023

Revenue

Down

$1,522,778

Down $102,740 (-6.3%) from 2023

Expenses

Down

$665,237

Down $173,028 (-21%) from 2023

Net Income

Up

$857,541

Up $70,288 (+8.9%) from 2023

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

2024

Assets$22,042,735
Liabilities$365,158
Net Assets$21,677,577

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

2024

Revenue$1,522,778
Expenses$665,237
Net Income$857,541
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Feb 28, 2025
Return Version
2023v6.0
Gross Receipts
$4,609,076
Mission and Program Overview

Mission

To receive and distribute contributions to various programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,707,967$21,414,487▲ $3,706,520
Savings and Temporary Cash Investments$103,595$504,855▲ $401,260
Accounts Receivable$120,874$116,366▼ $4,508
Prepaid Expenses and Deferred Charges$6,027$7,027▲ $1,000
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$17,938,463$22,042,735▲ $4,104,272
Liabilities
Other Liabilities$401,822$240,500▼ $161,322
Accounts Payable and Accrued Expenses$36,666$124,658▲ $87,992
Total Liabilities$438,488$365,158▼ $73,330
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,880,656$13,411,172▲ $2,530,516
Net Assets With Donor Restrictions$6,619,319$8,266,405▲ $1,647,086
Total Net Assets Fund Balance$17,499,975$21,677,577▲ $4,177,602
Total Liabilities and Net Assets / Fund Balance$17,938,463$22,042,735▲ $4,104,272

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$90,588$90,588
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey M WilliamsonPresident
Richard KesslerVice President
Carl FitjeDirector
Carl SmithDirector
Gordon WhitingDirector
James SullivanDirector
Stephen S KingDirector
Vincent LiboneDirector
William ThomasDirector
Richard T SchulzSecretary
Marino CesariniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$535,533
Program Service Revenue
$0
Investment Income
$987,245
Other Revenue
$0
All Other Contributions
$535,533
Change in Net Assets
$857,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,522,778
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,320,061
Total Revenue per Audited Statements
$4,842,839
Total Revenue per Form 990
$1,522,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$355,945
Other Expenses$309,292
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$355,945--$355,945
Office Expenses$15,748--$15,748
Occupancy$15,000--$15,000
Other Expenses$-30,177--$-30,177
Total Functional Expenses$665,237$0$0$665,237

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$665,237
Total Expenses per Audited Statements$665,237
Total Expenses per Form 990$665,237
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
Due to Grand Lodge$153,559
Contributions Payable$86,941
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
Jeffrey Williamson
Title
President
Phone
2127414500
Signed
2025-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Williamson
Formed
1972
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

The Process Has Not Changed From the Prior Year

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 441 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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt031395
IRS990ScheduleA/OtherIncome170Grp/TotalAmt031395
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43990
IRS990ScheduleA/PublicSupportPY170Pct00.53090
IRS990ScheduleA/PublicSupportTotal170Amt02398273
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0329876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0476271
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0531425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0485115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0575586
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02398273
IRS990ScheduleA/TotalSupportAmt05452019
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0665237
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03320061
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt090588
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt086941
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1153559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRIBUTIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO GRAND LODGE
IRS990ScheduleD/RevenueNotReportedAmt03320061
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01522778
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0665237
IRS990ScheduleD/TotalLiabilityAmt0240500
IRS990ScheduleD/TotalRevenuePerForm990Amt01522778
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04842839
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0665237
IRS990ScheduleI/GrantRecordsMaintainedInd01
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/FormAndLineReferenceDesc4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt017938463
IRS990/TotalAssetsEOYAmt022042735
IRS990/TotalAssetsGrp/BOYAmt017938463
IRS990/TotalAssetsGrp/EOYAmt022042735
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0535533
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0665237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0665237
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0438488
IRS990/TotalLiabilitiesEOYAmt0365158
IRS990/TotalLiabilitiesGrp/BOYAmt0438488
IRS990/TotalLiabilitiesGrp/EOYAmt0365158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017499975
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021677577
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0665237
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0842466
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01522778
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017938463
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022042735
IRS990/TotReportableCompRltdOrgAmt00

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